qualified disclaimer

qualified disclaimer definition - legal

n

A disclaimer stating that the taxpayer has no interest, for federal unified estate tax purposes, in the disclaimed property.

Webster's New World Law Dictionary Copyright © 2006 by Wiley Publishing, Inc., Hoboken, New Jersey.
Used by arrangement with John Wiley & Sons, Inc.

Comments
Improve this definition.
Do you have more to add? Share your linguistic knowledge or observation.
/Register to save your comments.