T-IRA account owner died, investing in a deferred annuity, passed away
4 daughters are primary beneficiaries
surviving spouse is contingent

Are the daughters permitted to disclaim the inheritance (assuming they are withing the disclaiming deadline) – passing the assets to the surviving spouse?
contingent owner, not annuitant).

Assuming the wife does inherit – can she do a spousal rollover?

Anything I need to be aware of due to the IRA being invested in an deferred annuity?

Thank you