All of the following statements regarding disclaimers are true except: A – The testator may rely on disclaimers to satisfy his estate planning objectives
All of the following statements regarding disclaimers are true except:
A – The testator may rely on disclaimers to satisfy his estate planning objectives
B – A disclaimer is a refusal by a beneficiary to accept benefits from a lifetime or testamentary transfer
C – Qualified disclaimers may be utilized as a flexible post-mortem estate planning strategy
D – A disclaiming party has absolutely no tax consequences associated with a qualified disclaimer