Income that must be distributed to the beneficiary but, in fact, is distributed to the beneficiary's estate after death is included in the gross income of the beneficiary's estate as income in respect of a decedent. taxmap/pubs/p559-004.htm#en_us_publink100099780Termination of nonindividual beneficiary.(p22)If a beneficiary that is not an individual, for example a trust or a corporation, ceases to