foreign national as IRA beneficiary

One of my clients, a U.S. citizen, has family in Paraguay. She wants to name her nephew as beneficiary of her IRA valued at $500,000. Her nephew is a citizen of Paraguay and does not have any business interests, property or banking connections to the United States nor does he have a Social Security number. Upon her death, how would the Paraguayan citizen claim the proceeds in order to obtain the funds in Paraguay?