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 ...
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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, 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.
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Add this copy of Disclaimers in Estate Planning to cart. $205.55, good condition, Sold by Bonita rated 4.0 out of 5 stars, ships from Newport Coast, CA, UNITED STATES, published 2014 by American Bar Association.