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My dad recently passed away and left a small amount of money to his significant other, which is in a nursing home for dementia. As Executor of his Estate, do I need to give the check to the NH or to her daughter that has the Power of Attorney for her mother?

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You make the check out to the heir, not the POA. Then you give the check to the POA who puts it in the bank. If the heir is on Medicaid, the POA has to report the income to Medicaid.
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