Note also that the surviving spouse can change trust beneficiaries ... They could consider an “untimely” disclaimer. Internal Revenue Code Section 2518(b) provides that a disclaimer can ...

A beneficiary is someone who receives a financial asset that was once owned by someone else. Choosing beneficiaries helps ...

To further fortify the asset protection from the DAPT, and even exempt the DAPT property from estate taxes, the trust maker might even later disclaim their rights as beneficiary of the irrevocable ...

With irrevocable trusts, the assets in it are no longer yours, and typically you can't make changes without the beneficiary's consent. But the appreciated assets in the trust aren't subject to ...