Facts: Deceased traditional IRAs to fund up to 3.5 Million -to surviving spouse IRAs.By use of Disclaimers-under the Designation of Beneficiary Form of the Deceased IRA ,the surviving children would be the beneficiaries. of any remaining of the deceased traditional IRA assets.
Questions; 1. Any special rules/problems when “disclaiming” traditional IRA benefits? Use “inherited IRA” for surviving children [Deceased Name FBO Children] or Non Spousal IRAs? Thank You