I read the new Roth IRA rules allow the IRA trustee to change beneficiaries as late as Dec. 31 of the year following the investor's death. I also read a parent could disclaim being a beneficiary so that it would go to their child. After the death of a only grandparent, can you change Roth IRA beneficiaries from grandchildren to an adult parent if that adult parent is the executor of the will?
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