Disclaimers in estate planning
By: chair, Kelly A. Aylward, Esq., Bove & Langa, PC, Boston; faculty, Matthew R. Hillery, Esq., Edwards Wildman Palmer LLP, Boston; Rebecca J. Mutch, Esq., Posternak Blankstein & Lund LLP, Boston; Suma V. Nair, Esq., Goulston & Storrs, PC, Boston
Contributors: Massachusetts Continuing Legal Education, Inc. (1982- )
Publisher: MCLE New England
Published: 2013
Place of publication: Boston, MA
Language: eng
Number of pages: 96
Subjects: Renunciation of inheritance; Estate planning; Inheritance and transfer tax; Law and legislation
Notes: At head of title: Seminar.

"2140058PMA"--Page 4 of cover.
Table of contents: title: Overview of the Massachusetts and federal disclaimer statutes and related treasury regulations / Suma V. Nair; title: Treatment of disclaimers under the federal gift, estate, generation-skipping transfer, and income taxes / Matthew R. Hillery; title: Qualified vs. non-qualified disclaimers / Rebecca J. Mutch; title: Qualified disclaimer checklist / Kelly A. Aylward; title: Relevant statutes, regulations, and disclaimer provisions