Erschienen in:47 Brooklyn Barrister ; No. 1, p. 1, 1995
Umfang:
1 Online-Ressource (11 p)
Sprache:
Englisch
DOI:
10.2139/ssrn.3558478
Identifikator:
Entstehung:
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 1, 1995 erstellt
Beschreibung:
Two recent decisions that considered the consequences of disclaimers highlight the need for estate practitioners to exercise care their use in estate administration. In Estate of Monroe, disclaimers that complied with all relevant technical requirements were, nevertheless, held invalid by the Tax Court. In Estate of DePauli, disclaimers that did not satisfy the relevant technical requirements were, nevertheless, deemed qualified. In DePauli, in addition the question of whether the disclaimer was qualified, the 10th circuit had to decide to whom the disclaimed interest would pass as a result of the disclaimer.This article review the two decisions and highlights the particular issues that practitioners should address when determining whether to recommend the use of disclaimers in estate administration