My mother is trying to keep as much money out of her estate as she can because the Congress has not acted on the changing of the estate taxes in the year 2011. Would it be logical for her to disclaim the TIRA that my father has and at his death went to her as the primary with her three sons as the secondary. She has well over 1 million and the TIRA from my father is about 75,000 dollars. He has been taking out the distributions every year, was 84 when he died. My mother is also 84 years old. Thanks for any help.