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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

 
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