After my Mother died, my deceased brother’s young children inherited his share. How do I distribute property left to young children?

This can be a real problem because a beneficiary who is less than 18 years old cannot own property. If your mother left either a Will or Living Trust it will usually contain provisions so that a minor’s property can be maintained in a trust. However, if your mom either died intestate (no Will or trust) or if the bequest was part of the beneficiary designation, then the answer depends upon the amount of the inheritance. Generally, if it is a small amount you will be able to put it into a Uniform Transfers to Minors Act account. If the inheritance exceeds the statutory limit you will need to initiate a probate proceeding to have a guardian named for each minor beneficiary. The named guardian will then manage the money for the benefit of the ward (the minor) until they reach the age of 18.