Can a disclaimed Roth IRA be paid out over a lifetime?

[Guest Jack Coulter]

I have a Roth IRA. Suppose all the taxes are paid and the 5 year period has been met. My wife is the primary beneficiary and my children are secondary. If, upon my death, my wife disclaims the Roth IRA can my children take distribution over a lifetime? I think I understand that the age of the oldest child sets the definition of a lifetime.