I’m working with a client in Washington state. The husband has a large IRA. The wife does not have enough in other assets to capture the entire Washington death tax exemption. The attorney says she (wife) has a 50% claim on husband’s IRA. According to the attorney, should she die first, he could disclaim a portion of his own IRA and have it go to a trust. This feels similar to a QDRO being that it’s the only time I’ve seen a qualified plan retitled to another person (or entity) while the IRA owner is alive. Is this strategy valid?