Thanks, @Anonymous_ .
So even if the original IRA owner's grandkids are the next beneficiaries since the beneficiary designation was "to my descendants, per stirpes", it would not be considered a disclaimer passing to the next beneficiaries? And instead it would need to be 'accepted' by the sisters (and taxed at their ordinary income rates) before passing it to their kids?
If that's the case, it sounds like the dispute with the IRA Custodian who originally told them what they needed to provide - and is now saying otherwise - is worth pursuing to try to get this covered as a "qualified disclaimer".
Goodness. What a pain.
Thanks again for the quick reply.
