The following persons may also qualify as legal representatives, provided they can
give us “good acquittance,” as defined in GN 02301.030C.
A person who qualifies as a legal representative under a State’s small estate statute.
For small estates statutes, see subchapter GN 02315.000.
A person resident in a foreign country who, under the laws and customs of that country,
has the right to receive assets of the estate.
A public administrator, or
A person who has the authority, under applicable law, to collect the assets of the
estate of the deceased beneficiary.
NOTE: Be aware that some countries require little or no formal action by a person to obtain
authorization to receive payments due a deceased individual. For more information
on determining whether a resident of a foreign country qualifies as a legal representative,
see POMS GN 02301.080 through GN 02301.095.
NOTE: A public administrator is typically a city or county official authorized by State
law to collect and distribute a decedent’s property.
If there is a question about whether an individual qualifies as the legal representative,
send the case to the regional office (RO). The RO sends the question to the Regional
Chief Counsel (RCC) for guidance.