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 how much should be disclaimed, by whom, and whether a disclaimer should be made, for the death in 2013.
a. Ray's will leaves $6,000,000 to his adult son and the remainder ($500,000) to Amy (Ray's surviving wife).
b. Ray's will leaves $7,000,000 to Amy (Ray's surviving wife) and the remainder ($3,000,000) to his adult son.
c. Ray's will leaves $6,000,000 to Amy (Ray's surviving spouse) 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 Ray's taxable estate. In this regard, advise as to how much should be disclaimed, by whom, and whether a disclaimer should be made, for the death in 2013.
a. Ray's will leaves $6,000,000 to his adult son and the remainder ($500,000) to Amy (Ray's surviving wife).
b. Ray's will leaves $7,000,000 to Amy (Ray's surviving wife) and the remainder ($3,000,000) to his adult son.
c. Ray's will leaves $6,000,000 to Amy (Ray's surviving spouse) and the remainder ($500,000) to a qualified charity.

In Each of the Following Independent Situations, Describe the Effect