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This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). The IRS will process your order for forms and publications as soon as possible.General Instructions. 404a-5 Fiduciary requirements for disclosure in participant-directed individual account plans. The First Tech Team wants to hear from you. Visit our website to schedule an appointment, send us a secure message, find our phone number, and more. General Provisions.