Disclaimers in Estate Planning, Second Edition

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Disclaimers in Estate Planning, Second Edition

  • ISBN: 9781614384298
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ISBN: 978-1-61438-429-8
Product Code: 5430590
2012, 220 pages, 6 x 9, Paperback

Disclaimers are governed by both state and federal law. This concise guide explains the Uniform Acts involved and the specific issues raised by Section 2518 in order to create the best strategies and techniques for effectively utilizing disclaimers.

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  • List Price: $139.95
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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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