Disclaimer IRA / Per Stirpes

Recent passing of individual (widow) who was taking RMD’s, Has four grown children (all financially successful) with grown children themselves. The four children (of the decedent) are listed as primary beneficiaries in equal shares with Per Stirpes election. One of the beneficiaries would like to disclaim their 1/4 share and have it go to their children in equal shares. The children will continue taking RMDs and satisfy the 10 year rule. Is this possible the way everything was listed on the beneficiary designation form of the IRA?



It should be since a disclaimer by the child will result in that child being treated as pre deceasing the widow, but the IRA agreement should be checked first and if not clear, that child needs to verify with the IRA custodian. 

thank you

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