Disclaimed Death Benefit

[DTH]

The participant named his spouse as primary beneficiary and his son as contingent beneficiary. The beneficiary designation form does not say under what conditions the contingent beneficiary will receive the death benefit nor does the plan. The plan document's beneficiary hierarchy is the spouse then the participant's estate if the participant does not designate a beneficiary.

The participant died before his required beginning date and the spouse disclaimed the death benefit before 9/30 of the year after participant's death. Who gets the death benefit the contingent beneficiary or the estate?

I always view a contingent beneficiary as an individual who would get the death benefit if the primary beneficiary(ies) were to die. I can find no cite that would state otherwise. I assume that the beneficiary designation form could specifically state that the contingent beneficiary receives the death benefit if the primary beneficiary dies or disclaims the death benefit, but that is not the case in this scenario.

Thanks.

[Guest mjb]

The participant named his spouse as primary beneficiary and his son as contingent beneficiary. The beneficiary designation form does not say under what conditions the contingent beneficiary will receive the death benefit nor does the plan. The plan document's beneficiary hierarchy is the spouse then the participant's estate if the participant does not designate a beneficiary.

The participant died before his required beginning date and the spouse disclaimed the death benefit before 9/30 of the year after participant's death. Who gets the death benefit the contingent beneficiary or the estate?

I always view a contingent beneficiary as an individual who would get the death benefit if the primary beneficiary(ies) were to die. I can find no cite that would state otherwise. I assume that the beneficiary designation form could specifically state that the contingent beneficiary receives the death benefit if the primary beneficiary dies or disclaims the death benefit, but that is not the case in this scenario.

Thanks.

Under the terms of the plan the estate take only if there is no beneficiary. If the spouse disclaims she is presumed to pre decease the participant and benefits go to the contingent beneficiary. The estate would only receive the benefits if there was no primary or contingent bene. Why would you pay the estate when the

participant designated a contingent bene?