The Use of the Disclaimer as an Estate Planning Device under Arkansas Law

Authors

• Jake Wayne Looney, University of Arkansas School of Law

Keywords

disclaimer, estate planning, wills, trusts, estates, tax

Abstract

The purpose of this article is to review the requirements for effective use of the disclaimer under both Arkansas and federal law and to explain the most common uses, both tax and non-tax, that can be made of the device in estate planning.

Recommended Citation

Jake W. Looney , The Use of the Disclaimer as an Estate Planning Device under Arkansas Law, 1985 Ark. L. Notes