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Disclaimers in Estate Planning, 2nd Edition

Disclaimers in Estate Planning, 2nd Edition

Disclaimers in Estate Planning, 2nd Edition

Author: Christopher P. Cline
Publisher: American Bar Association
ISBN: 9781614384298
Published In: April 2012
Format: Paperback , 220 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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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 fairly rare) the tax law that applies involves a tangle of historical decisions, rulings and regulations. All of this requires that the first thing a practitioner must do when determining whether a disclaimer is appropriate is to determine which federal law applies and how state law will affect it.

Disclaimers in Estate Planning by Christopher P. Cline assists the estate planner in making those determinations, understanding the applicable Uniform Acts involved and the specific issues raised by Section 2518, and creating the best strategies and techniques for effectively utilizing disclaimers.

Topics covered include:

State disclaimer laws

Federal tax law of pre-1977 transfers

Federal tax law of the qualified disclaimer (Section 2518)

General transfer tax uses of disclaimer

Using disclaimers for credit shelter drafting and repairs

More sophisticated tax disclaimer techniques

Disclaimer planning with generation-skipping transfers

Disclaimers for income tax planning and creditor avoidance

Potential disclaimer problems

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