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If the spouse disclaims a fraction of the IRA to fully fund the Bypass trust, the spouse's life expectancy is likely to be used for MRDs.
If his or her financial situation has changed, the survivor can disclaim the retirement benefits when the first spouse dies.
In broad terms, here are the requirements for a surviving spouse to disclaim assets (see IRC section 2518 for more details).
Redwine disclaims beneficial ownership of any JP common stock beneficially owned, or deemed to be beneficially owned, by RPC other than these 15,000 shares.
Parsons disclaims beneficial ownership of any JP common stock, including any beneficially owned, or deemed to be beneficially owned, by Mrs.
The Bank will not revise or republish the COFI for a given month based on new or corrected data received after that time and expressly disclaims all liability that may arise as a result.
If the spouse disclaims to a B trust and retains the rights as income beneficiary, he or she can receive a steady income and the right to receive discretionary principal distributions for health, maintenance and support.
It held that a federal tax lien attaches to property inherited by a taxpayer, even if that taxpayer later disclaims any interest in the property under state law.
GST exemption: If a decedent's child disclaims property that would then pass to grandchildren, the GST exemption can be allocated to the resulting skip transfer.
2518-2(d)(2) states that "[i]f a beneficiary who disclaims an interest in property is also a fiduciary .
Unless otherwise required by law, the Company also disclaims any obligation to update its view of any such risks or uncertainties or to announce publicly the result of any revisions to the forward-looking statements made here; however, readers should review carefully reports of documents the Company files periodically with the SEC.