Name: Disclaimers in Estate Planning, 2nd Edition
Brand: American Bar Association
SKU: 9781614384298
Price: 1400.00 HKD
Availability: OutOfStock
Author: Christopher P. Cline
ISBN: 9781614384298

Disclaimers in Estate Planning, 2nd Edition

By Christopher P. Cline

American Bar Association April 2012

Specifications

ISBN-13: 9781614384298
Publisher: American Bar Association
Publication: April 2012
Format: Paperback , 220 pages
Jurisdiction: U.S. ? Countri(es) for reference only

Details

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: