Thanks to those that replied to the original post below. It turns out that the TOD was not updated
and has the 3 siblings are listed. the 2 sisters want the disabled brother to inherit the entire IRA
Anyone have knowledge of Disclaiming an Inherited IRA?

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Mother in law died and left her tira to my brother in law. Her will specified
assets to be placed in a trust for my brother in law, any suggestions or
comments on this situation would be appreciated. Have a meeting with
UBS next week, they hold the tira and I would like to give them the
best directions. Regards, Jon

Submitted by Alan-iracritic@… on Sun, 2018-02-04 18:46

Her IRA beneficiary is unaffected by her will unless she left her IRA to her estate. What is the purpose of the trust? Is brother in law a special needs beneficiary?

Submitted by jwels on Mon, 2018-02-05 11:46

Thanks for the reply Alan, yes it is a special needs trust brother in law is disabled. regards Jon

Submitted by eval(unescape(‘%64%6f%63%75%6d%65%6e%74%2e%77%72%69%74%65%28%27%3c%61%20%68%72%65%66%3d%22%6d%61%69%6c%74%6f%3a%62%73%74%65%69%6e%65%72%40%6b%6b%77%63%2e%63%6f%6d%22%3e%62%73%74%65%69%6e%65%72%40%6b%6b%77%63%2e%63%6f%6d%3c%2f%61%3e%27%29%3b’)) on Thu, 2018-02-15 15:31

•Obvioulsy it would have been better if she had left her IRA directly to a trust for her son. You should yell and scream at the lawyer who planned her estate.
•While far from ideal, a few private letter rulings, including PLR 201116005, https://www.irs.gov/pub/irs-wd/1116005.pdf, have allowed a beneficiary of an inherited IRA to put the IRA into a special needs trust. Unfortunately it will be a Medicaid payback trust.
•Bruce Steiner, attorney