Hi

I am looking for disclaimer guidance with a specific fact pattern.

FACTS:
T-IRA owner (husband) passed away at the end of 2013 – wife as beneficiary.
Wife intends on disclaiming – IRA will go to the successor beneficiaries.

However, management fees continued to be paid out of the IRA even though the account was frozen and could not be managed.
The financial institution has agreed to reimburse the fees to the account back to the date of death.

Question:
Will fee reimbursement disqualify the disclaimer? In other words is fee reimbursement deemed “taking control” of the account?

All help is much appreciated.

Thank you!