On a Roth, if I list wife as primary beneficiary, then 4 children equally as secondary, can both wife and any or all of 4 children disclaim so that each 25% Roth could roll thru to their respective children if desired? Will this 2 level disclaimer ability be available if I just name wife as primary and 4 children as secondary or do I somehow also have to name grandchildren at a third level on a Beneficiary Form? The idea is to let grandchildren withdraw at their life expectacy rate if it gets to their level. Duane