can a person disclaim ira accounts
According to the new ruling, the beneficiary who inherits an IRA can disclaim it even after taking a required minimum distribution for the year of the IRA owner's death. First, some background on required minimum distribution rules for IRAs.n example. In the example described above, Mary Smith wants to disclaim half of the $600,000 IRA she inherited from her husband John. Under the rules, Mary can disclaim 50% of the IRA ($300,000).