The CPAs Guide to Financial and Estate Planning - Vol 3
DISCLAIMER: This publication has not been approved, disapproved, or otherwise Policy owned by the survivors and the estate is the policy beneficiary.
26 CFR 25.2518-2 - Requirements for a qualified disclaimer.
(2) Fiduciaries. If a beneficiary who disclaims an interest in property is also a fiduciary, actions taken by such person in the exercise of fiduciary powers to
Chapter 11.86 RCW: DISCLAIMER OF INTERESTS - WA.gov
(1) A beneficiary may disclaim an interest in whole or in part, or with reference to specific parts, shares or assets, in the manner provided in RCW 11.86.031.