Small Balance - Death benefit

[Nassau]

A plan that I am assigned to has a participant with no beneficiaries on file. There is currently a balance of $4 remaining. The daughter of the deceased participant has called in to ask how to distribute the money. As there are no beneficiaries, the money must rightfully go towards an estate however the daughter refuses to create an EIN number for a $4 balance.

Question:

If they will not create an EIN number, is there anything else that can be done to distribute this account? The plan also does not have the auto cashout process?

[masteff]

If the deceased's estate has been disbursed to any/all heirs, I'd say "it's only $4" and let it go to the person(s) who got the remainder from the estate. Code Section 691: "C) the person who acquires from the decedent the right to receive the amount by bequest, devise, or inheritance, if the amount is received after a distribution by the decedent’s estate of such right." It might not be the 100% correct way to do it but it's only $4.

Of course, how did the account end up w/ a mere $4 in it? Was there a full distribution and this was subsequent income that posted? Often times, subsequent income like that is paid in the same way as the preceeding full distribution (residual balances are such a pain!). Which might put the $4 into a rollover IRA (presuming that account hasn't already been split to its bene's).

Prior discussions reached consensus that can't write off small balance like this: http://benefitslink.com/boards/index.php?showtopic=49009