Hi Joe:
You can give your portion to your best friend – or anyone you like—after you receive it. But the Personal Representative/Executor has no choice but to write the check, when the time comes, to you –since you are the one who gets it under your Dad’s plan. Nobody can change the plan. Lotsa law talking about that – some people might leave important treasures to a dog, or a cat – or to someone who really, really doesn’t need it (they’re super rich, or maybe poor, and sick, and the inheritance will disqualify them for medical benefits, or nursing home care. Or maybe you’re going into bankruptcy, and your creditors are going to make claims on it).

But the law is, that the plan in the Will has GOT to be implemented.

You might be able to simply “reject” the bequest – then we’d have to figure out who gets your share – but it would undoubtedly not be your best friend. And if you wait too long to reject your gift, EVERYBODY’s bequest could be put in limbo while we go back to square one on the proposed distribution.