I don't believe it's all that unusual. I'm aware of several cases of partial distributions being made (with permission of the probate court) with a final distribution when the estate was finally closed. For example, some cash was distributed immediately after paying estate debts, leaving some cash in the estate while the house was on the market, and then the house proceeds were distributed when the house was sold, and then a final cash distribution of the remainder. Why that would be "most unusual", I have no idea.
Listen Shy, the subject of this thread is not whether or not it is usual or unusual for the PR to distribute bequests of cash in a lump sum or in deferred increments.
The reasons I said it is uncommon were two fold.
First to question the reliability of the second hand information we were getting from the OP.
(For example I seriously believe that her expressed fears that the friend/heir might deposit her inheritance in a bank account owned jointly by she and her husband is purely imaginary. The friend ought to be smart enough to know that if she wants to retain exclusive control of her separate property she ain't going to stupidly place it where hubby can get his hands on it by merely sign his name to a draft!)
Secondly, because I spoke from decades of successfully practicing probate law. And have literally read thousands of reported case dealing with the construction of wills. Of which there are more in any Decennial Digest than on any other subject, except real property law.
Moreover, I am fully acquainted with the process of making partial distribution of bequests, court approval, etc., etc., WHEN there is an urgent need to do. And the estate is in position to afford to do so and yet see that all taxes, creditors and administrative expenses are covered. But no such urgency is shown here.
Further, I have never drafted a last will and testament or read one in which the testator expressed that a bequest of cash be other than in a lump sum as if in some spendthrift fashion. Otherwise, a testamentary trust would be the appropriate vehicle.
And as far as Ld's "
guarantee" is concerned (who by the way, wouldn't know "
Page on the Law of Wills" from a Sears tool catalogue and has never seen a J. D. much less earned one), perhaps he would like to explain what interest IRS would have in knowing the manner in which an executor distributes a bequest of cash. And where in IRS Form 706 is it so reported. As normal he had nothing worthwhile to add to the thread, but added it anyway.
