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technique
Qualified Disclaimer
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Last discussed Nov 4, 2026
An estate planning technique where an heir formally refuses an inheritance under IRC rules. The assets then pass as if the heir had never owned them, bypassing the heir's estate and gift tax exemption.
Recently discussed in
Key Rules And Pitfalls To Execute Qualified Disclaimers Successfully, With Dave Haughton
David Haughton · Nov 4, 2026
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DH
David Haughton
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Used for: Avoiding use of the gift/estate tax exemption, avoiding liability from problem property, shifting assets to heirs with better tax treatment
Praised: Assets bypass the disclaimant's estate as if never owned. It preserves the gi...
vs: Compared to accepting an inheritance and then gifting it to children, which u...
"If you were to accept an inheritance and then turn around and give it to your children rather than disclaiming it, then you're going to be using up that gift tax balance, and you may not want to do that. So, a disclaimer is a great way to totally ..."
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