4 Disclaimer Forms (22 Pages)

Here are the 4 Disclaimer forms included.   To read a longer description, click the name of the Disclaimer below.

Disclaimer Of All Property Left Under Will and All Joint Property (1 Page)
This Form is a Qualified Disclaimer under Code Section 2518. It is used to allow an heir to disclaim one or more items of property that would otherwise pass to the heir from the decedent either under the Will of the decedent or outside the Will of the decedent, such as by contract or beneficiary designation.

Disclaimer Of Specific Property (2 Pages)
This Form is a Qualified Disclaimer under Code Section 2518. It is used to allow an heir to disclaim one or more items of property that would otherwise pass to the heir from the decedent either under the Will of the decedent or outside the Will of the decedent, such as by contract or beneficiary designation.

Disclaimer Will: If Disclaimer Exercised By Surviving Spouse, Trust For Surviving Spouse, Then In Trust For Children With Three (3) Incremental Distributions (At Ages 25, 30 and 35) (18 Pages)
This is a Disclaimer Will. The testator leaves his/her property outright to his/her spouse, and the spouse is given the opportunity to disclaim some part, all or none of the bequest. If nothing is disclaimed, the entire bequest qualifies for the marital deduction at the first death, but fails to take advantage of the use of the exemption equivalent at the first death.

Fractional Share Disclaimer Of Optimal Credit Shelter Amount (3 Pages)
This Form is a Qualified Disclaimer under Code Section 2518. It is used to allow an heir to disclaim one or more items of property that would otherwise pass to the heir from the decedent either under the Will of the decedent or outside the Will of the decedent, such as by contract or beneficiary designation.

Author:
Steven G. Siegel is president of The Siegel Group, which provides consulting services to attorneys, accountants, business owners, family offices and financial planners. Based in Morristown, New Jersey, the Group provides services throughout the United States.

Mr. Siegel is the author of many books, including: The Grantor Trust Answer Book (2012 and 2013 CCH); CPA’s Guide to Financial and Estate Planning (AICPA 2012); and Federal Fiduciary Income Taxation (Foxmoor 2012).
In conjunction with numerous tax planning lectures he has delivered for the National Law Foundation, Mr. Siegel has prepared extensive lecture materials on the following subjects: Planning for An Aging Population; Business Entities: Start to Finish; Preparing the Audit-Proof Federal Estate Tax Return; Business Acquisitions: Representing Buyers and Sellers in the Sale of a Business; Dynasty Trusts; Planning with Intentionally-Defective Grantor Trusts, Introduction to Estate Planning; Intermediate-Sized Estate Planning; Social Security, Medicare and Medicaid: Explanation and Planning Strategies; Subchapter S Corporations: Using Trusts as Shareholders; Divorce and Separation: Important Tax Planning Issues; The Portability Election; Generation-Skipping Transfer Tax: A Comprehensive Review; and many other titles.

Mr. Siegel has delivered hundreds of lectures to thousands of attendees in live venues and via webinars throughout the United States on tax, business and estate planning topics on behalf of numerous organizations, including The Heckerling Institute on Tax Planning, CCH, National Law Foundation, AICPA, Western CPE, the National Society of Accountants, the National Tax Institute, Cohn-Reznick, Professional Education Systems, Inc., Foxmoor Education, many State Accounting Societies and Estate Planning Councils as well as on behalf of private companies.

He is presently serving as an adjunct professor of law in the Graduate Tax Program (LLM) of the University of Alabama, and has served as an adjunct professor of law at Seton Hall and Rutgers University law schools.
Mr. Siegel holds a bachelor’s degree from Georgetown University (magna cum laude, phi beta kappa), a juris doctor from Harvard Law School and an LLM in taxation from New York University Law School.