Herbert leaves one-half of his estate to his wife, Ramona, and the remainder to a qualified charity. Herbert's estate taxes would not be reduced if Ramona disclaims her interest in favor of the charity.

Question

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If Ramona disclaims her interest in favor of the charity, it will result in the entire estate passing to the charity. Since the estate taxes are based on the total value of the estate, and the amount passing to the charity is still the same, Herbert's estate taxes would not be reduced.

Herbert Leaves One-Half of His Estate to His Wife, Ramona