For a detailed discussion of the issues in this area, see "Tax Clinic: Disclaimers
as a Fix for Old Trusts," in the August 2017 issue of The Tax Adviser.
While IRAs have been used by many taxpayers as a means of wealth accumulation for future financial security, the qualified disclaimer
provision of IRC section 2518 has been used by many others as a generation-skipping asset transfer vehicle.
In particular, with respect to charitable deductions, the court concluded that Congress's clear policy in allowing these deductions is to encourage charitable donations and that allowing fixed dollar amount partial disclaimers
furthers this policy.
can be employed with respect to gifts, wills, or life insurance proceeds.
OPTION is a commonly overlooked yet powerful postmortem estate-planning vehicle available to most beneficiaries, personal representatives and other appointed executors.
Ninja's new disclaimer
plug-in delivers functionality to include global and user-based disclaimers
for all outbound email for Exchange 2000 and 2003.
Circuit Court of Appeals would rule that the disclaimers
are constitutional and create precedent for the states covered by the 11th Circuit--Georgia, Alabama and Florida.
Federal law makes provision for disclaimers
that fail under state law.
By contrast--but like another contemporary work in this genre, Declaration of Intent (Disclaimer
), 1999, by Canadian artist Ron Terada--Young's disclaimers
enumerate all that is uncertain about an artwork.
Subcontractors, make sure that the staff person in charge of reviewing your contract documents understands how to identify design disclaimers
and how disclaimers
should change your bidding strategy.
Two versions of the software are available: Policy Patrol Disclaimers
which includes the disclaimer
functionality and the send blind copy option and Policy Patrol Enterprise which includes all of the features.
or modifiers are a poor idea under any circumstances.