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Taxation-Federal Estate and Gift

Golden Gate University School of Law

Series

1980

Articles 1 - 1 of 1

Full-Text Articles in Law

Qualified Disclaimers Of Joint Tenancies: A Policy And Property Law Analysis, Helen E. Hartnell, D. L. Uchtmann Jan 1980

Qualified Disclaimers Of Joint Tenancies: A Policy And Property Law Analysis, Helen E. Hartnell, D. L. Uchtmann

Publications

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.