We had a client pass away. She was married and her spouse is still living. Unfortunately, her Estate was named beneficiary of her IRA and Roth. The IRA Custodian is telling us that the Estate can disclaim the IRAs and they would divert back to the living spouse, at which time the spouse can take ownership. I have never had experience dealing with this type of situation and wondered if you could provide some insight. Some tentative research online indicates that the Executor of the Decedeants Estate cannot disclaim the assets. Also, are there any tax consequences to this type of scenario? Thank you!