10. Beneficiary Not Located

NoYes

Did Executor Locate Beneficiary?

Yes

Explain on Schedule A Executor's Efforts to:

  • Locate Beneficiary
  • Satisfy Obligation of Due Diligence
NoYes

Did Executor Subsequently Locate Beneficiary?

File/Furnish Supplemental 8971/Schedule A Listing Located Beneficiary

File/Furnish Supplemental 8971/Sch A Based on Substitute Beneficiary

Prepare Schedule A Accordingly