First of all, you will receive the inheritance tax-free. And you can leave (under current law) more than $11 million to your heirs without any tax consequences. So you don’t need to go through the complicated process of “disclaiming” your inheritance. But you should do some estate planning now, to be prepared for that moment. (And if the inheritance will be “significant” in that it puts you over that level, you definitely need legal advice!) All of the major law firms have estate planning divisions if you are at that level, and if you email me your state of residence, I can give you some referrals. Or else ask your local bank trust department for a reference on an estate planning attorney.
PS It occurs to me that if you are inheriting this money — and know about it –and if it is “significant” you might want to talk to the estate planning attorney who designed this plan for the person making the bequest. Or you might not want to rock that boat, until the benefactor dies!