This application, by the administrator of the estate of a decedent who died on July 13, 1991, for permission to renounce all the decedent's interests in an inter vivos trust illustrates the power of the disclaimer as a tool of postmortem estate planning. Disclaimers of property interests pursuant to section 2518 of the Internal Revenue Code (28 USC) (which are referred to as renunciations under the governing substantive law, EPTL 2-1...
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