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June 13, 2013

Estate of Beneficiary Cannot Disclaim


A beneficiary of a retirement account can make a valid disclaimer (IRC § 2518). However, the legal representative of a beneficiary’s estate cannot make a disclaimer [Nickel v. Estes, 122 F.3d 294 (5th Cir. 1997)

Written By

Denise Appleby

Denise is CEO of Appleby Retirement Consulting Inc., a firm that provides IRA resources for financial/ tax/legal professionals. She has over 20 years of experience in the retirement plans field, which includes training and technical consultation.

Denise writes and publishes educational /marketing tools for advisors; available at Denise co-authored several books on IRAs

Denise is a graduate of The John Marshall Law School, where she obtained a Masters of Jurisprudence in Employee Benefits, and has earned 5 professional retirement designations.
She has appeared on numerous media programs, sharing her insights on retirement tax laws.


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