My brother died 3 months ago. I received a notice in the mail telling me I am a non spousal beneficiary on a 401 K plan of his. He set this up prior to getting married a year ago so that I would slowly distribute it to his children instead of them getting a lump sum. He also has a sizeable tax debt to the IRS for years of back taxes. Does the IRS have dibs on this or is it mine? If I get it, is it free and clear or do I have to pay my own taxes on it? Can the wife lay claim to it?