A disclaimer by a surviving spouse will generate additional estate tax because it reduces the amount of marital deduction allowed.

Question

Quizplus · Accepted Answer

A disclaimer by a surviving spouse does not generate additional estate tax because it typically redirects assets to a contingent beneficiary, such as a trust, in a manner that still allows for estate tax planning benefits, such as the use of the marital deduction if structured properly.

A Disclaimer by a Surviving Spouse Will Generate Additional Estate