Decedent died with an IRA, of which child is the beneficiary; custodian indicates no contingent beneficiary and spouse would receive if child disclaims.

Decedent’s living trust provides for $X to spouse, remainder to child.

Child would like to disclaim IRA, provided that spouse first agrees in writing that the value of the IRA will be deemed a distribution against her $X interest in the living trust.

1. Does the above constitute a Qualified Disclaimer? Child is not accepting any benefits from the disclaimed property per se, but does have a benefit to the extent spouse agrees to count it as a distribution against her interest in the living trust.

2. If it is not a Qualified Disclaimer, is this still fine to do so long as child is willing to use a portion of his lifetime exclusion in the amount of the value of the IRA?

3. In California, does this disclaimer need to be filed with the court if there is no probate, or is it fine so long as the disclaimer is given to the IRA custodian and the trustee (the child)?

Thank you in advance