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S03528 Summary:
BILL NO | S03528A |
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SAME AS | SAME AS UNI. A07132-A |
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SPONSOR | SAMPSON |
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COSPNSR | |
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MLTSPNSR | |
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Amd S2-1.11, EPT L; amd S5-1502G, Gen Ob L; amd S81.21, Ment Hyg L | |
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Establishes certain renunciations shall not necessarily constitute a qualified disclaimer for the purposes of the estate tax or the gift tax; allows a beneficiary of a disposition to renounce certain portions of his or her portion of an interest in joint property or tenancy by the entirety; allows a renouncing party to file a copy of a renunciation and affidavit in the office of the clerk of the court having jurisdiction; relates to who may make a renunciation. |