Postmortem disclaimer strategies.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on July 1, 1995. The length of the article is 985 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Disclaimer under IRC section 2518 can be a particularly valuable planning tool after death to cure deficiencies or mistakes in estate planning. A bequest that would be taxable because it exceeds the unified credit could be disclaimed to place the funds back under the marital deduction. Some portion of funds left to the spouse could be disclaimed to take advantage of unused unified credits or generation-skipping transfer tax exemptions. Defects in qualified terminable interest property trusts and other trusts can be cured by the disclaimer of an otherwise disqualifying transfer.

Citation Details
Title: Postmortem disclaimer strategies.
Author: Richard L. Kohan
Publication:The Tax Adviser (Magazine/Journal)
Date: July 1, 1995
Publisher: American Institute of CPA's
Volume: 26 Issue: n7 Page: 426(2)

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