A never-married 85 year old friend left a % of his IRA to my married 85 year old uncle. The friend died mid-2020 and my uncle died 5 months later. Does the benefit go to my uncle’s widow or my uncle’s estate? The IRA custodian said the widow. My uncle’s attorney needs proof for the court. Upon asking the custodian, they provided a PDF stating “If you do not indicate a beneficiary, your account balance will be paid to your spouse, if he or she survives or, if not, to your estate.”. Since not clear as this rule is from the IRA holder’s perspective, I asked them why. They stated because their rules are “hierarchical” meaning spouse of IRA holder, spouse of beneficiary, etc. That is the only “proof” they have but it’s not written anywhere (just their policy). My Uncle’s attorney cannot complete my uncle’s estate until this proof is received. The IRA custodian won’t assist further so we’re stuck. We just want to do the legally right thing. HELP!!