One of the options with wills and estate plans is that a parent can decline to accept an inheritance knowing that upon refusal the will/trust specifies that the assets will pass to their children or some other family member. Under some circumstances, this reduces the potential estate tax impact upon the parents death. A useful feature if the loss of control is acceptable.

My question: Can you accomplish the same arrangement when your children are secondary beneficiaries on an IRA (either with spouse or parents). Upon death, can the primary beneficiary decline and allow the assets to flow instead to the secondard beneficiaries?
In other words, can the primary beneficiary elect not to receive the IRA ?

Any person can disclaim any property. Nobody can force to take something you don't want. Many times disclaimers are an crucial part of estate planning.

However one point to remember is that disclaimers have no effect on the payout schedule of the IRA, at least no GOOD effect. The disclaimer can never extend the payout period. However if the new beneficiary has a shorter life expectancy, it would then shorten it.