In each of the following independent situations, describe the effect of the disclaimer procedure on Ray's taxable
estate. In this regard, advise as to whether a disclaimer should be made, by whom, and for what amount. Ray died in
2019.
a. Ray's will leaves $12,000,000 to his adult son Tyler and the remainder $500,000) to Amy
Ray's surviving wife).
b. Ray's will leaves $12,000,000 to Amy Ray's surviving wife) and the remainder $3,000,000) to his adult son Tyler.
c. Ray's will leaves $12,000,000 to Amy Ray's surviving spouse) and the remainder $500,000) to the local zoo, a qualified charity.

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The Answer of In each of the following independent situations, describe the effect of the disclaimer procedure on Ray's taxable
estate. In this regard, advise as to whether a disclaimer should be made, by whom, and for what amount. Ray died in
2019.
a. Ray's will leaves $12,000,000 to his adult son Tyler and the remainder $500,000) to Amy
Ray's surviving wife).
b. Ray's will leaves $12,000,000 to Amy Ray's surviving wife) and the remainder $3,000,000) to his adult son Tyler.
c. Ray's will leaves $12,000,000 to Amy Ray's surviving spouse) and the remainder $500,000) to the local zoo, a qualified charity.

In Each of the Following Independent Situations, Describe the Effect