BobKamman
Level 15

If the brother was named as beneficiary, the IRA would not go through probate (although state law might have delayed its distribution if there were claims by creditors or a spouse).  Are you sure that there is a penalty for 2024?  IRS waived that for a lot of people who wanted to follow the earlier version of the 10-year rule (nothing required annually, all could be taken in 10th year).