A disclaimer trust is appropriate for couples who do not yet have enough assets to need a credit-shelter trust.

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A disclaimer trust is often used by couples who do not have enough assets to benefit from a credit-shelter trust. It allows a surviving spouse to disclaim (refuse) a portion of an inheritance in order to minimize estate taxes for the couple's heirs. This can be a useful estate planning tool for couples who anticipate their assets growing over time but who do not yet have enough to require a more complex trust structure.

A Disclaimer Trust Is Appropriate for Couples Who Do Not