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This page contains a single entry by Associate Editor published on September 22, 2008 8:50 PM.

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Disclaimers Aren't Transfers Subject to Gift Tax

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Associate Editor
on September 22, 2008 TrackBacks (0) Comments (0)

The IRS ruled in April that an individual's valid disclaimer of a contingent right to receive the corpus of a trust on termination of the trust will not be a transfer subject to the gift tax.

Posted by Shannon Morris, Associate Editor, Wealth Strategies Journal

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