I have a beneficiary of a TSA plan that is 7 years old. Can the check me made out to her or should it be made out to her parents/guardian?

It is my understanding that your can make the check payable to the minor; the legal guardian would then have to "prove" their status in order deposit or cash the check.

Of course, the plan document language would rule if it addressed this matter.

Generally, distributions to a minor should be made in accordance with the relevant state's Uniform Gifts to Minors Acts. Depending upon the amount of the distribution, different procedures may apply. I also would probably not follow the preceding post. Absent special requirements under the UGMA, I would determine who is the guardian of the child's estate (usually, but not necessarily a parent) and issue a check payable to the guardian for the benefit of the minor.

I agree with Wessex above. I had a similar situation a number of years back in New Jersey. The Probate court required that a guardian, not the parent, be appointed.

Further, in my situation, the court required a bond equal to the amount that the funds were expected to grow to until the child's 18th birthday or that the funds be deposited with the Court and the Surrogate's office would invest them.

This situation demonstrates the necessity for careful planning for beneficiary designations.