Bill Title: Establishes certain renunciations shall not necessarily constitute a qualified disclaimer for the purposes of the estate tax or the gift tax; allows a beneficiary of a disposition to renounce certain portions of his or her portion of an interest in joint property or tenancy by the entirety; allows a renouncing party to file a copy of a renunciation and affidavit in the office of the clerk of the court having jurisdiction; relates to who may make a renunciation.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-02-23 - RECOMMIT, ENACTING CLAUSE STRICKEN [S02725 Detail]

Text: Latest bill text (Introduced) [HTML]

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