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Qualified Disclaimers By Beneficiaries of Decedents Dying In 2010

Connecticut Bar Association Estates & Probate Newsletter, Issue No. 68

May 2011

Authors: Bryon W. Harmon

It is axiomatic that a qualified disclaimer can be a helpful post-mortem device which allows beneficiaries (or heirs-at-law in the case of intestacy) to refuse to accept an interest in property passing from a decedent. If a disclaimer meets the requirements of applicable federal and state law, disclaimers can successfully accomplish a transfer of property while avoiding adverse transfer tax consequences.

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (“TRA 2010”) enacted last December created an interesting potential disclaimer opportunity for beneficiaries of 2010 decedents. Even now, as long as fifteen months since the interest was created as a result of a decedent’s 2010 death, an interest in property may be renounced as a qualified disclaimer.

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Permission granted by the Connecticut Bar Association.

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