Joe serves as the executor of Aunt Matildas estate. He is entitled to a $10,000 fee for serving in this role. He does not feel right, however, about accepting the fee, and therefore declines it. The unpaid fee goes back into the estate and is allocated among several beneficiaries according to the terms of the will. Joe, who is already wealthy, is not one of the beneficiaries of the will. What are the tax consequences to Joe and the beneficiaries? Would your answer change if the only beneficiary was Joes brother, who is a little down on his luck?