American College Exam HS330 Topic 1 Question 30 Discussion

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.