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Tag Archives: QTIP disclaimer
Use of Disclaimers in Pre and Post-Mortem Estate Planning
View in PDF: Tax News & Comment — February 2013 Introduction Disclaimers can be extremely useful in estate planning. A person who disclaims property is treated as never having received the property for gift, estate or income tax purposes. This … Continue reading
Posted in Disclaimers, Estate Planning, Post Mortem Estate Planning, Probate & Administration
Tagged acceptance of benefits, disclaimant, disclaimer of fiduciary powers, disclaimer of jointly owned property, disclaimers, estate attorneys, IRC 2518(c), IRC Section 2518, marital disclaimers, PLR 2002340117, QTIP disclaimer, qualified disclaimers, tax attorneys, tax lawyer, timeliness of disclaimer
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