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Table of Contents
Overview of the Massachusetts and federal disclaimer statutes and related treasury regulations / Suma V. Nair
Treatment of disclaimers under the federal gift, estate, generation-skipping transfer, and income taxes / Matthew R. Hillery
Qualified vs. non-qualified disclaimers / Rebecca J. Mutch
Qualified disclaimer checklist / Kelly A. Aylward
Relevant statutes, regulations, and disclaimer provisions
Edition Notes
At head of title: Seminar.
"2140058PMA"--Page 4 of cover.
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Feedback?November 12, 2020 | Created by MARC Bot | import new book |