Expected result:
Disclaimers of IRA Interests Are Not Qualified Because Disclaimants Retained Remainder Interests in Trust Under Decedent(s Will
The IRS stated in a private ruling that the disclaimer of an IRA by the children of the decedent would not be a qualified disclaimer because the children were the remainder beneficiaries of the trust to which the disclaimed IRA would pass. PLR 200846003 (Nov. 14, 2008)