Remember to check your beneficiary forms and consider naming contingent beneficiaries so that disclaimer planning can be used post-death. A disclaimer allows a beneficiary the option to refuse an inheritance and let it pass to the next person in-line as if they pre-deceased the account owner. Disclaimers must be "qualified," in writing, and the funds cannot be directed to a specific person; they can only pass to the next person in line. Before executing disclaimers, be sure you understand where the funds will go. If there are multiple primary beneficiaries and a disclaimer is executed, the funds could pass to the remaining primary beneficiaries and not a contingent beneficiary depending upon the policies of the IRA custodian.