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Agree with all the comments above that a disclaimer will likely solve the perceived problem. The rules for qualified disclaimers are pretty clear under Section 2518 of the Code and its regulations. Note that one of the requirements is that the disclaimer must generally be made within 9 months of the date of death, or later if the person disclaiming is under age 21. While Section 2518 is an estate and gift tax section, the IRS follows it for income tax as well, and there is guidance to that effect. The plan could always be amended, post-death, to provide for a disclaimer if it does not already contain the provision.