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Disclaimers in Estate Planning, Second Edition

  • ISBN: 978-1-61438-429-8
  • Product Code: 5430590
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Disclaimers are governed by both state and federal law. Section 2518 introduced the term "qualified disclaimer" for federal transfer tax purposes, but has little impact on the state law of disclaimers, and does not apply to disclaimers made before 1977. For those earlier disclaimers (which will be...
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