CLE on Qualified Disclaimers

The ABA Section of Real Property, Trust & Estate Law is sponsoring a 90-minute teleconference and live audio webcast entitled Qualified Disclaimers—What Part of “No” Don’t You Understand? on January 18, 2011. The program information is below:

Disclaimers are used today more than ever because they can provide flexibility for planning in uncertain times. The recent tax act extends the time a disclaimer can be filed for property inherited from someone who died after 2009 to 9 months from December 17, 2010. However, using disclaimers can be complicated.

This session will focus on the use of qualified disclaimers of assets, interests in trusts, and powers held as trustee and beneficiary, including the use of formula disclaimers.