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A mother died leaving her property equally to her wealthy daughter and her poor son. The daughter wishes to disclaim her share of the inheritance so that it will pass to her brother without her incurring any gift tax liability. Assume that the disclaimer is written, is timely, and is irrevocable. Which of the following statements concerning an additional requirement of a qualified disclaimer is (are) correct?
l. The daughter refusal must direct specifically that her brother is to receive her inheritances
II. The daughter must not have received any part of her inheritance or any income from it prior to her refusal to accept it.
Suggested Answer: B
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8 comments · newest first
PA
Paris
11 months ago
I thought disclaimers were simpler than this!
LI
Ligia
12 months ago
Both statements are correct for a qualified disclaimer.
AL
Alfred
12 months ago
Wait, does she really have to specify her brother gets it? Seems weird.
JO
Johnna
12 months ago
I agree, that's how disclaimers work!
TH
Thersa
1 year ago
The daughter must not have received any part of her inheritance before disclaiming.
MA
Mariann
1 year ago
Okay, I think I've got this. The key is to pass the dataset to the script so it can read the CSV files. Let me double-check the options and select the one that looks like the right way to do that.
AD
Adria
1 year ago
I'm feeling pretty confident about this. The vxprint output clearly shows a mirrored volume with concatenated subdisks, so the answer is A.
AV
Avery
1 year ago
Hmm, this is a tricky one. I'm not entirely sure what the right answer is, but I'll give it my best shot. I'll try to eliminate the options that don't seem to fit and see if I can narrow it down.