Disclaimers in Estate Planning

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, and does not apply to pre-1977 disclaimers. 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. Topics include transfer tax uses; planning with generation-skipping transfers; income tax planning and creditor avoidance; and much more.

ISBN10:	1614384290
ISBN13:	9781614384298
Number Of Pages:	220
Publication Date:	20140610
Publisher:	National Book Network
Binding:	Paperback

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