"Jim" wrote in message ...
I gave a TW pilot a BFR several months ago. I'm not tw-endorsed. My
reasons were as Ron stated above. I made it clear that I could not act as
PIC. I still will not however act as a safety pilot for him during IFR work
because I am not endorsed to act as PIC of a tailwheel aircraft.

Nothing requires a safety pilot to be PIC either.