Disclaimed Disclaimer
Expected result:
Disclaimers of IRA Interests Are Not Qualified Because Disclaimants Retained Remainder Interests in Trust Under Decedent(s Will
The IRS stated in a private ruling that the disclaimer of an IRA by the children of the decedent would not be a qualified disclaimer because the children were the remainder beneficiaries of the trust to which the disclaimed IRA would pass. PLR 200846003 (Nov. 14, 2008)
Permalink Submitted by Jose Morales on Wed, 2008-12-03 21:24
thanks alfry!