Here are the facts of the case.

Client A had a 1.2 million IRA which was inherited from a non-spouse family member who passed away prior to his RBD. This locked in the distribution schedule based on Client A’s remaining life expectancy.

Client A recently passed, leaving Client B as the primary and sole beneficiaries (no contingents) with no “per stirpes” designation on file. Client B does not want to inherit all of the IRA, but would prefer to inherit only a portion. Client B has several children.

My question is: If Client B were to submit a disclaimer for a portion to their inherited interest, would the remaining interest flow to his children despite there being no contingents on file? Or would they go back to Client A’s estate, causing the whole amount to be distributed in a taxable distribution?

Thank you for any insight you can offer.