The Wandry Way: A Better Approach to the Disclaimer of Hard-to-Value Assets?

Probate & Property Magazine: Volume 27 No 04

By

James T. McNary is the principal of the McNary Law Office, P.A., in Red Wing, Minnesota.

By many accounts Wandry v. Commissioner, was 2012’s estate planning case of the year. Wandry was significant because it was the first reported case to hold that a “formula transfer clause” was valid and represented the first time a court had approved a defined value clause gift when a charity was not involved.

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