Hi..a relative who is a US citizen named her sister living in Lithuania, which has a tax treaty, as beneficiary of an ira cd. She is leaving other non ira assets to beneficiaries in the US. Since the foreign beneficiary doesn’t speak English, is old and in poor health, I am concerned that she would have a hard time getting an ITIN and then submitting the W-8BEN form to the custodian. From a paperwork view wouldn’t it be easier for the beneficiary to get other types of assets like savings, etc. and leave the ira to a US beneficiary? Thanks in advance..