Should I consider doing a Qualified Disclaimer?

This is for the rare instance when someone inherits money that they don't necessarily need or want. For example, a client inherits a retirement account but wants to share it with family members according to the will. For 9 months after the date of death, the client has the option to do a "qualified disclaimer", whereas it would send the qualified funds back to the estate to be distributed according to the will or state law. This strategy is important to be aware of because it could potentially save the beneficiaries a tremendous amount of money in taxes if sharing the funds is the primary goal and some of the beneficiaries live in states with state income tax and some don't. If the 9-month deadline passes, then the account beneficiary would be responsible for 100% of the taxes (exposing more of it to higher rates) and would instead have to "gift" portions of the account every year if they still wanted to go about it this way.