Jan182026
Probate Q&A Series

What documents does a plan administrator usually require from an estate to release tax forms or account records? – North Carolina

Short Answer

In North Carolina, a retirement plan administrator will usually release a deceased participant’s tax forms (such as 1099s) or account records only after receiving proof of death and proof of legal authority to act for the estate. Most commonly, that means a certified death certificate plus certified Letters Testamentary or Letters of Administration issued by the Clerk of Superior Court. Administrators also often require identity verification and a tax form (such as a W-9 for the estate) before they will reissue tax reporting or provide detailed account information.

Understanding the Problem

In a North Carolina probate estate, a personal representative (executor or administrator) often needs retirement plan tax reporting (like 1099s) and account records to complete estate administration and reporting. The practical question is what documentation a plan administrator typically needs before releasing those records to the estate’s representative, especially when the request comes from a law firm acting for the estate and the administrator is processing requests slowly due to year-end workload.

Apply the Law

Under North Carolina practice, plan administrators generally treat retirement account records and tax forms as protected information. Before releasing them, the administrator typically requires documentation showing (1) the participant has died and (2) the person requesting records has legal authority to act for the estate (or other lawful authority, such as a court order). In North Carolina, that authority is usually shown by certified Letters issued through the estate proceeding in front of the Clerk of Superior Court. If the request is for non-content “account catalogue” type information held by a custodian of digital assets, North Carolina law also recognizes disclosure to a personal representative upon a written request supported by certified proof of death and certified proof of authority (or a small estate affidavit, summary administration order, or court order, depending on the situation).

Key Requirements

  • Proof of death: A certified copy of the death certificate is commonly requested so the administrator can confirm the participant is deceased and update the account status.
  • Proof of authority: Certified Letters Testamentary (executor) or Letters of Administration (administrator) issued in the North Carolina estate file usually serve as the core proof that the requester can receive estate records.
  • Verification and tax reporting setup: Administrators often require identity verification for the personal representative (and sometimes the attorney’s authorization letter) and may request an IRS Form W-9 for the estate (and/or the estate’s EIN) before releasing or reissuing tax reporting.

What the Statutes Say

Analysis

Apply the Rule to the Facts: Here, the estate’s law firm requested tax reporting forms (such as 1099s) from a retirement plan administrator for a deceased participant. The administrator’s review delay is common around year-end, but the request typically moves faster when it includes (1) a certified death certificate and (2) certified Letters Testamentary/Administration showing who is authorized to receive records. If the request was sent without certified Letters, without a clear authorization letter from the personal representative, or without the identifiers the administrator uses to locate the account, the administrator may hold the request for additional review.

Process & Timing

  1. Who files: The personal representative (often through counsel). Where: With the plan administrator’s designated records/benefits unit (not the courthouse). What: A written records request that encloses a certified death certificate and certified Letters Testamentary or Letters of Administration from the North Carolina Clerk of Superior Court; many administrators also ask for a signed authorization from the personal representative allowing counsel to receive records. When: As soon as Letters are issued; if the administrator requires “recently dated” certified Letters, new certified copies may be needed.
  2. Verification step: The administrator may request additional items such as the participant’s identifying information used on the plan, proof linking the participant to the account, the estate’s tax identification information, and a completed IRS Form W-9 for the estate before releasing tax forms or detailed statements.
  3. Delivery step: Once approved, the administrator typically provides copies of issued tax forms (for example, prior-year 1099s) and account statements/transaction history, or explains what is available and when year-end tax reporting will be generated.

Exceptions & Pitfalls

  • Beneficiary-controlled benefits: Some retirement plan benefits pass directly to a named beneficiary rather than through the probate estate, and the administrator may limit what it releases to the estate versus the beneficiary depending on the plan’s rules and privacy policies.
  • Not providing certified authority: Sending only an engagement letter or an unsigned request often triggers delays. Many administrators insist on certified Letters, not photocopies, and may require that the certification be recent.
  • Missing identifiers: Requests that do not include the participant’s full name, last known address, last four digits of SSN (if appropriate), plan name, or account number can stall while the administrator tries to match records.
  • Scope mismatch: Asking for “all records” without narrowing to tax forms and specific date ranges can slow review. A targeted request (e.g., “all 1099-R forms issued for tax years X–Y and year-end statements for dates A–B”) is often processed more efficiently.
  • Digital-access confusion: If records are only available through an online portal, the administrator may treat access as a “digital asset” request and ask for the same authority documents plus additional verification consistent with North Carolina’s digital assets rules.

Conclusion

A North Carolina estate usually must provide proof of death and proof of authority before a plan administrator will release a deceased participant’s tax forms (such as 1099s) or account records. In practice, that typically means a certified death certificate plus certified Letters Testamentary or Letters of Administration issued by the Clerk of Superior Court, along with any requested verification and tax reporting paperwork (often including a W-9 for the estate). The next step is to submit a written request to the plan administrator with certified Letters and a certified death certificate as soon as the estate appointment is in place.

Talk to a Probate Attorney

If a plan administrator is delaying release of 1099s or account records needed for a North Carolina estate administration, our firm has experienced attorneys who can help clarify what authority documents are required and how to frame a complete request. Call us today at (919) 341-7055.

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.

Category: Probate Q&A Series

Author: Pierce Law

Pierce Law Group is a North Carolina law firm focused on probate administration, real estate partition matters, and surplus funds claims across North Carolina. We know these situations often come with stress, family dynamics, and time-sensitive decisions—so we prioritize clear communication, steady guidance, and a practical plan from day one. Our goal is to make a complicated process feel manageable, while protecting what matters most to you.