My father – a US citizen passed away, leaving 4 Canadian beneficiaries one of his IRAs (value of $39K). We were told by Morgan Stanley,who holds the IRA that an ITIN number was required before they would disburse the 4 equal shares. 3 of us have obtained and submitted the W-8BEN forms stating the ITIN numbers, and 1 has not yet gone through the lengthy process of obtaining their ITIN number. Morgan Stanley is just now telling us they will not disburse the funds until all beneficiaries submit the W-8BEN paperwork complete with ITIN. Do you know if this is a standard rule for disbursing IRA inherited funds? I could not find any such indication of that rule in researching inherited IRAs. I appreciate any insight.