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<DIV>I have done so with no problem.</DIV>
<DIV>If the disclaimer is being made by the primary beneficiary, then the IRA drops down to the secondary beneficiary.</DIV>
<DIV>Then a letter to the IRA holder with the disclaimer and paperwork should be all that is needed.</DIV></DIV></DIV>
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<DIV><FONT size=3 face=Arial>Jackie Cyphers</FONT></DIV>
<DIV><FONT size=3 face=Arial>Jeannette A. Cyphers, Attorney at Law</FONT></DIV>
<DIV><FONT size=3 face=Arial>P. O. Box 908 </FONT></DIV>
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<DIV style="FONT-SIZE: 11pt" dir=ltr><I><B>From:</B></I> <A href="mailto:cole-gilday@stanwoodlaw.net">Gregory L. Gilday</A></DIV>
<DIV style="FONT-SIZE: 11pt" dir=ltr><I><B>Date:</B></I> 5/5/2017 9:14:26 AM</DIV>
<DIV style="FONT-SIZE: 11pt" dir=ltr><I><B>To:</B></I> <A href="mailto:wsbapt@lists.wsbarppt.com">WSBA Probate & Trust</A></DIV>
<DIV style="FONT-SIZE: 11pt" dir=ltr><I><B>Subject:</B></I> [WSBAPT] Qualified Disclaimer on IRA</DIV></DIV>
<DIV> </DIV><FONT face="Times New Roman">Can any tell me whether a qualified disclaimer can be used on a Traditional IRA? <BR><BR>Thank you,<BR></FONT>
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<P class=MsoNormal>Gregory L. Gilday </P>
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