Disclaim a 403-b to a credit shelter trust or convert to a Roth ???...

[Guest TMary]

If the beneficiary of a 403-b (150,000) disclaims it so it passes to a

credit shelter trust (contingent. benef), what taxes will need to be paid and at what rate? Will the entire account be paid out to the

trust at once? Because this beneficiary (age 62) does not need the money, the other thought is to do the needed roll overs to convert it to a Roth and naming young adult children as beneficiaries. Any reactions to these considerations would be appreciated.>>