Post by Sapphire Capital on Aug 11, 2008 20:49:21 GMT 4
Disclaimers and Defined Value Clauses: Christiansen
Wendy C. Gerzog
University of Baltimore - School of Law
Tax Notes, Vol. 119, No. 1, 2008
Abstract:
A South Dakotan attorney who had become a full-time farmer, left her entire estate to her daughter, but she anticipated that her daughter would disclaim some of that property. The article discusses the Christiansen case that examined the validity of that disclaimer as well as of a defined value clause.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1117685_code243167.pdf?abstractid=1117685&mirid=4
Wendy C. Gerzog
University of Baltimore - School of Law
Tax Notes, Vol. 119, No. 1, 2008
Abstract:
A South Dakotan attorney who had become a full-time farmer, left her entire estate to her daughter, but she anticipated that her daughter would disclaim some of that property. The article discusses the Christiansen case that examined the validity of that disclaimer as well as of a defined value clause.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1117685_code243167.pdf?abstractid=1117685&mirid=4