Disclaimers and Defined Value Clauses in Christiansen
Wendy C. Gerzog (Professor of Law, University of Baltimore School of Law) has recently posted on SSRN her article entitled Disclaimers and Defined Value Clauses: Christiansen.
Here is an abstract of her article:
A South Dakotan attorney who had become a full-time farmer, left her entire estate to her daughter, but she anticipated that her daughter would disclaim some of that property. The article discusses the Christiansen case that examined the validity of that disclaimer as well as of a defined value clause.
Posted in:
Articles and Estate Tax