NRS 162.280: Withholding of property from beneficiary.

At the time for distribution of any property of an estate or trust, the fiduciary may withhold any part or all of the property from the beneficiaries if the fiduciary determines that the property may be subject to claims of offset held by the fiduciary in his or her fiduciary capacity, conflicting claims, tax deficiencies or other liabilities, contingent or otherwise, relating to the estate or trust.