Disclaimer Strategy Leads to Surcharge of Conservator
Disclaimer is an important tool in the estate planning toolbox. After an individual’s death, they obviously can’t fix any estate planning mistakes. Sometimes a disclaimer will allow the decedent’s intentions to be carried out. But there are problems with disclaimers. It is important to figure out how to use the strategy fairly and effectively. Joanne […]
Bypass Trusts, Disclaimer Trusts and Portability in Estate Planning
MAY 6, 2013 VOLUME 20 NUMBER 18 Last week we wrote about questions we often hear from our clients in the wake of big changes to the federal estate tax structure. Almost immediately we heard from a reader asking about portability and disclaimer trusts; our reader suggested we try to explain the two concepts and […]
Disclaimer Ineffective When Signed After Accepting Benefit of Property
AUGUST 13, 2012 VOLUME 19 NUMBER 31 A recent Arizona appellate court decision gives us an excuse (not that we really needed one) to write about an arcane planning technique: disclaimer. How do you disclaim an interest in property, and why might you want to? We’ll see if we can give you an introduction to […]
