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Disclaimers and Estate Planning

Recording of a 90-minute CLE video webinar with Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Conducted on Tuesday, October 24, 2023

Recorded event now available

or call 1-800-926-7926

This CLE course will provide a guide to both planning opportunities and post-mortem adjustments through the proactive use of qualified disclaimers. The speaker will offer suggestions for structuring estate plans with a focus on joint accounts, beneficiary designations, disclaimer trusts, credit shelter trusts and Marital Trusts, as well as using qualified disclaimers to improve estate plans, including when qualified plan benefits are made payable to trusts.


Understanding the opportunities afforded by disclaimer planning is significantly important under current tax law with the increase in estate/gift/GST tax exemption. Disclaimer-funded trusts offer important post-mortem tax flexibility but are advisers properly planning for the optimal result once that decision is made? The speaker will explore important differences between these two techniques.

Estate planners can maximize flexibility and, in many cases tax deferral, by properly using disclaimers as a component of spousal estate plans. Moreover, with an increased focus on basis, many planners miss the non-intuitive situations in which qualified disclaimers can impact capital gains issues on both estates.

Listen as the speaker reviews the important basics of qualified disclaimers, special rules for spouses, provides a comprehensive and practical guide to disclaimer trust planning, and explains post-mortem tax and asset protection planning.



  1. Review of IRC 2518 and regulation requirements regarding "qualified disclaimers"
  2. Estate tax key factors to consider when making a disclaimer
  3. Cost basis analysis when planning to disclaim
  4. Estate planning with a Disclaimer Trust or Credit Shelter Trust coupled with a Marital Trust
  5. Portability election as another tool


The panelist will review these and other key issues:

  • Circumstances where a disclaimer might be an advantageous alternative and when they might be avoided
  • Coordinating disclaimers with trusts
  • Issues and opportunities with retirement accounts


Levin, Leslie
Leslie Levin

Special Counsel and Vice-Chair of the Trusts, Estates & Elder Law Group
Cuddy + Feder

Ms. Levin is Special Counsel to the firm and Vice-Chair of the Trusts, Estates & Elder Law group. She practices in...  |  Read More

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Strafford will process CLE credit for one person on each recording. All formats include course handouts.

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