Deep Dive into Disclaimers
March 19, 2024
1:00-2:30 PM EST
Location:
Oppenheimer & Co. Inc.
666 3rd Avenue, 13th Floor
New York, NY 10017
A disclaimer (otherwise known as a renunciation) is nothing more than an unqualified, irrevocable refusal to accept a transfer of property from another person. That simple definition, however, overlooks the complexities associated with the many different tax and nontax contexts in which the making of a disclaimer might be considered and what its results may be. In this session, we’ll closely examine many aspects of disclaimers, including:
- Differences in handling under state laws and federal tax law
- Estate planning uses – including formula disclaimers
- Special federal tax rules applicable to disclaimers by spouses
- Disclaimers of transfers at death versus disclaimers of lifetime gifts
- Effects of disclaimers on disclaimant’s creditors
To ensure you enjoy lunch and a seat we recommend you arrive by 12:30 PM