Retirement tax questions

You are correct ... you could just pass the carryoveer  losses to the compliant beneficiaries and let just them benefit ... you cannot force someone to take the loss.    I have done this many times with  beneficiares who no longer file a return and the pass thru loss would be meaningless to them...  I explain to all the beneficiaries the benefits and options allowed.   Being named as a beneficiary is an honor which can be waived voluntarily.