A trust set up by a married couple that allows the surviving spouse to put the estate's assets into the trust after the death of one spouse. The disclaimed properties transferred to the trust are not taxed and are distributable to beneficiaries.
Related information about disclaimer trust:
- Disclaimer Trust Definition | Investopedia
A trust that has embedded provisions (usually contained in a will) which allow a surviving spouse to put specific assets under the trust by disclaiming ownership ...
- Disclaimer Trusts: What is a Disclaimer Trust? | The Probate Lawyer
A disclaimer trust it a technique for taking a wait-and-see approach to credit shelter planning. Disclaimer trusts can build flexibility into an estate plan.
- The "Disclaimer" Trust
An article describing how a surviving spouse can make a qualified disclaimer that results in a trust for his or her benefit, the tax advantages of that disclaimer for ...
- What is a DISCLAIMER TRUST?
A Disclaimer Trust is a Trust established in a Will or Revocable Trust which provides that a Disclaimer Trust is funded only if a designated person (usually the ...
- What Is a Disclaimer Trust? - Jon G. Brooks
San Jose Estate Planning Lawyer Explains the Use of Disclaimer Trusts.
- Disclaimer Trusts
The assets that are disclaimed are transferred to the Disclaimer Trust, and are not included in the estate of the surviving spouse when he or she dies.
- Disclaimer Trust - FindLaw
Mar 26, 2008 ... The use of the disclaimer trust, incorporated into a will, may be a viable alternative and useful in estate planning situations when the combined ...
- Disclaimer Trust |
May 13, 2012 ... A “Disclaimer Trust” is a estate planning technique used by married couples in order to reduce or eliminate the estate taxes (federal and state) ...