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Qualified Disclaimers Of Joint Tenancies: A Policy And Property Law Analysis, Helen E. Hartnell, D. L. Uchtmann
Qualified Disclaimers Of Joint Tenancies: A Policy And Property Law Analysis, Helen E. Hartnell, D. L. Uchtmann
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In light of the present position of the Service on the issue of joint tenancy disclaimers and the importance of this issue in many estates, a thorough analysis of this issue is warranted. The following sections of this Article will examine: 1) whether such a disclaimer should be treated as a "qualified disclaimer" on policy grounds; and 2) whether a disclaimer or the "accretive portion" of a joint tenancy interest by a surviving joint tenant meets the technical requirements of a "qualified disclaimer" under federal law in light of contemporary property law.