Disclaimers in Estate Planning, Second Edition

ISBN: 978-1-61438-429-8, 978-1-61438-430-4
Product Code: 5430590, 5430590EBK
2012, 220 pages

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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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