The CPAs Guide to Financial and Estate Planning - Vol 3
In some agreements, life insurance is employed simply to furnish funds to the remaining partners or the partnership to make the acquisition from the
ESTATES CODE CHAPTER 122. DISCLAIMERS AND
A person who is entitled to receive property or an interest in property from a decedent under a will, by inheritance, or as a beneficiary under a life insurance
26 CFR 25.2518-2 - Requirements for a qualified disclaimer.
(1) Requirements. A disclaimer is a qualified disclaimer only if it is in writing. The writing must identify the interest in property disclaimed and be