@Tbsfca
Preliminarily, the parties (sisters) need to inquire as to the exact basis for the rejection of the disclaimer by the IRA Custodian assuming the disclaimer was proper and timely filed.
If the Custodian is in error, then this entire issue would, seemingly, be resolved favorably. This is where it may be necessary to engage the services of a local attorney.
@Tbsfca wrote:
They would be fine (seems preferred) if it went to their Mom, but it doesn't seem that's how the beneficiary designation functions.
Correct. It would be descendants by right of representation. Their Mom would not be in that line of succession, obviously, unless everyone had predeceased her.
