Disclaimers in Estate Planning, Second Edition

    By Christopher P Cline

    Disclaimers in Estate Planning, Second Edition

    Disclaimers in Estate Planning, Second Edition

    By Christopher P Cline

    Disclaimers are governed by both state and federal law. 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.

    Disclaimers in Estate Planning, Second Edition

    By Christopher P Cline

    Disclaimers in Estate Planning, Second Edition

    Disclaimers in Estate Planning, Second Edition

    By Christopher P Cline

    Disclaimers are governed by both state and federal law. 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.

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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

    Product Details

    Authors

    Christopher P Cline

    Sponsors

    Section of Real Property, Trust and Estate Law

    Publishers

    ABA Book Publishing

    ISBN

    9781614384298

    Page Count

    220

    Product Code

    5430590

    Trim Size

    6 x 9 Paperback

    Publication Date

    3/21/2012 12:00:00 AM

    Authors

    Christopher P Cline

    Sponsors

    Section of Real Property, Trust and Estate Law

    Publishers

    ABA Book Publishing

    ISBN

    9781614384304

    Page Count

    220

    Product Code

    5430590EBK

    Trim Size

    6 x 9

    Publication Date

    4/1/2012 12:00:00 AM

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