In each of the following independent situations, describe the effect of the disclaimer procedure on Ron's taxable estate. In this regard, advise as to how much should be disclaimed, by whom, and whether a disclaimer should be made. Assume the year involved is 2013.
a. Ron's will leaves $5,400,000 to his adult son and the remainder ($900,000) to Rita (Ron's surviving wife).
b. Ron's will leaves $8,000,000 to Rita (Ron's surviving wife) and the remainder ($2,000,000) to his adult daughter.
c. Ron's will leaves $5,450,000 to Rita (Ron's surviving wife) and the remainder ($500,000) to 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 Ron's taxable estate. In this regard, advise as to how much should be disclaimed, by whom, and whether a disclaimer should be made. Assume the year involved is 2013.
a. Ron's will leaves $5,400,000 to his adult son and the remainder ($900,000) to Rita (Ron's surviving wife).
b. Ron's will leaves $8,000,000 to Rita (Ron's surviving wife) and the remainder ($2,000,000) to his adult daughter.
c. Ron's will leaves $5,450,000 to Rita (Ron's surviving wife) and the remainder ($500,000) to a qualified charity.

In Each of the Following Independent Situations, Describe the Effect