Legal Question in Wills and Trusts in Tennessee

In Tennessee, a person's will sets out how that person's probate estate is to be distributed. The accounts you refer to may or may not be in this person's probate estate. The IRA beneficiary designation is likely a contract designation, and provides for those proceeds to be distributed outside of the probate estate - but you should contact the administrator for the IRA and confirm these details (if you haven't already).

Regarding the bank accounts you mention, whether you now own those accounts fully OR they are part of the estate of the person in question depends upon how the accounts were titled. You should confirm this with the bank.

If there are any other assets, these may be part of the person's probate estate, as well.

If, in fact, there are no estate assets, and the IRA and bank account proceeds passed directly to you upon this person's death, then they would not be part of the probate estate, and thus would not have to be distributed pursuant to the terms of her will. You could then make a gift to the persons named in the will, if you choose to do so.

However, all of the above is based solely on the information you provide. Other, relevant facts may exist - you may want to discuss the situation with a local attorney who handles probate matters to confirm that you're meeting all obligations.

Also, as an aside, a power of attorney designation is terminated at death so any power granted therein no longer has any power or effect.