i’m very intrigued by the potential strategy of disclaiming an ira such that (upon my passing) it ‘bypasses’ my spouse and sent directly to my kids as contingent beneficiaries. utilizing this process as a means to reduce some state estate taxes. my question revolves around the value of that ira that is disclaimed: will it be valued on the date of death, the date that disclaimer document is executed, or simply whatever dollar amount the primary beneficiary (who disclaims it) sets ?