---

@Accountant-Man wrote:

 

Since there were no beneficiaries on the IRA, the estate gets the money and all would be taxable in the year of death/distribution. The money is not "rolled over" to the estate account; it is distributed and taxable.

 

---

An estate can own an inherited IRA, but the account has to be set up that way.  Maybe it was, or maybe a "financial planner" just set up a nonretirement account for the IRA proceeds.  In any case, most probate attorneys know about disclaimers.  That's not really a tax question, unless you're concerned with avoiding gift-tax implications.