What is a Disclaimer?

Purpose of Disclaimers

The effect of a disclaimer is to pass the disclaimed interest as if the disclaimant had predeceased the decedent/trustor(s). E.g., the disclaimant's share would pass to the disclaimant's issue, if any. Disclaimers are irrevocable, per Probate Code Sec. 281. (See also, Estate of Cooke (1976) 57 Cal.App.3d 595, 598, discussing “Probate Code pertaining to disclaimer of testamentary and other interest ch. 11, div. 1, § 190 et seq.; hereafter ‘disclaimer statute’ and added section 13409; Stats. 1972, ch. 990, at 1805.)

Disclaimers and Inheritance Tax

By an urgency measure effective August 16, 1972, the Legislature added the new disclaimer statute (Prob. Code, Sec. 190 et seq.), repealed former section 13409, and added the new section 13409 (See 5 Witkin, Summary of Cal. Law, Taxation, § 218, at 4185-4186; 4 Pacific L.J. 246-248.) The new section (quoted fn. 1, ante) now provides that transfers of any interest in property "and all rights and powers relating to the same" which have been duly disclaimed pursuant to the provisions of chapter 11 of division 1 of the Probate Code or in any other valid manner, "shall be subject to the inheritance tax only if, and to the same extent and in the same manner as, the same would have been subject to such tax if such interest, rights and powers had been originally created in favor of and transferred to the same persons and in the same shares in which they are effectively distributed or otherwise disposed of, after giving full effect to such disclaimers..." (Estate of Cooke, 57 Cal.App.3d at 598.)

Following enactment of the new legislation the State Controller promulgated the following inheritance and gift tax regulation (Cal. Admin. Code, tit. 18, ch. 2.5, Sec. 13409(a)(2), effective May 13, 1973): "If a transferee under a will, an heir of an intestate or a transferee of an inter vivos transfer subject to inheritance tax disclaims any interest in the estate of the decedent or in the property transferred, in whole or in part, pursuant to the provisions of Chapter 11 (commencing with Section 190) of Division 1 of the Probate Code, and the date of death of the decedent is prior to August 16, 1972, the tax is nevertheless computed as though no disclaimer had been filed." (Estate of Cooke, 57 Cal.App.3d at 600.)

The 1972 Probate Code section 190 et seq. was enacted to modernize procedures for disclaiming interests in decedents' estates. At the same time Revenue and Taxation Code section 13409 was revised to permit avoidance of inheritance taxes by disclaimer in conformity with federal law. (Estate of Goshen (1985) 167 Cal.App.3d 97, 98, considering “whether an agreement to disclaim part of an estate as an integral part of a will contest settlement under which the disclaimant retains a benefit in the estate constitutes an acceptance within the meaning of Probate Code section 190.7 and operates to render Revenue and Taxation Code section 13409 inapplicable;” see also, Stats. 1972, ch. 990, Secs. 1-6, at 1805-1809; see 5 Witkin, Summary of Cal. Law (8th ed. 1974) Taxation, Sec. 218, at 4185-4186.) Probate Code section 190 et seq. was repealed in 1983 and a new disclaimer statute was enacted, Probate Code section 260 et seq. (Stats. 1983, ch. 17, §§ 1-5; see Witkin, Summary of Cal. Law (8th ed., 1984 supp. to vol. 7) Wills and Probate, § 38A, pp. 214-215.) The California Inheritance Tax Law, former Revenue and Taxation Code section 13301 et seq., was repealed in 1982. (Stats. 1982, ch. 1535, Sec. 14, at 5974; see Witkin, Summary of Cal. Law (8th ed., 1984 supp. to vol. 5) Taxation, Sec. 213A, at 687.)

Documents

1-25 of 10000 results

Petitioner's Disclaimer of Interest - Disclaimer

. \ Vanessa J. Sundin (SBN 266102) Sugerior Court 0t CaliforniaF Sundin Law Office

Stipulation and Order filed - terms of disclaimer

   !"#$%%&'()  ! *"#$&+$,%) -.** * !/* 0 $1&,.234525225"6752%1& 8*89749

Petitioner's Disclaimer of Interest - Petition Hearing

. \ Vanessa J. Sundin (SBN 266102) Sugerior Court 0t CaliforniaF Sundin Law Office

Stipulation and Order filed - disclaimer of interest

    ()   !"   #$%$&'      "*  !"  $+,-., /0 (  3  

Response/Reply - HRG 3/12/19 Disclaimer

0 wm IY DA HW PF WN Y Rw NY NY NY NY NY NN YO Bee eee i eo YN A A BRB BN —- S OD OH IN Dw FF WN YS DO Lisa A. Campbell (SBN 213404) First American Title Insurance Company 5 First American Way Santa Ana, CA 92707 Phone (714) 250-6565 Facsimile (714) 250-4415 Attorney for Defendant, FIRST AMERICAN TITLE INSURANCE COMPANY SUPERIOR COURT OF THE STATE OF CALIFORNIA FOR THE COUNTY OF SANTA CLARA —- OLD COURTHOUSE CITIMORTGAGE, INC., Case No. 18CV338617 Plaintiff, Assigned to: Hon. James

COPIES OF ORDER AUTH. DISCLAIMER AND DISCLAIMER

i | f i i 4 TTT San Francisco Sunerior Courts Information Technoloav Group ! i i i i Hl Document Scanning Lead Sheet Apr-10-2008 1:24 pm Case Number: PES-07-290284 Filing Date: Apr-09-2008 1:23 Juke Box: 001 Image: 02085851 GENERIC PROBATE PLEADING THE ESTATE OF JUNE MARIE RANSOM 001P02085851 Instructions: Please place this sheet on top of the document to be scanned,oa * th me CF Nk Ee) 10 nN 12 13 v4 15 16 17 18 19) 20 RR BB RN 26 27

Response - Disclaimer of Interest

Eileen Gonzalez above-entitled proceeding. forth above.

Reply - Disclaimer of Interest

JEANNE SCHERER, ChiefCounsel JULIE A. JORDAN, Acting Deputy Chief Counsel JOANN GEORGALLIS, Assistant Chief Counsel JESUS CORRAL, Deputy Attorney, SBN 225777 Caltrans Legal Division ~— Sacramento Office 1120 N Street (MS 57), P.O. Box 1438 Sacramento, CA 95812-1438

Response - Disclaimer of Interest

DANIEL C. CEDERBORG County Counsel – SBN 124260 KATWYN T. DELAROSA Deputy County Counsel – SBN 267157 FRESNO COUNTY COUNSEL 2220 Tulare Street, Suite 500 Fresno, California 93721 [email protected] Telephone: (559) 600-3479

Stipulation Filed - Disclaimer of compensation by Pacific Bell Telephone...

l-l ROBERT D. WILKINSON (#100478) LAUREN D. LAYNE (#273627) BAKER MANOCK & JENSEN, PC 5260 N. Palm Avenue, Fourth Floor Fresno, CA 93704 Tel: (559) 432-5400 Attorneys for Plaintiff FRESNO METROPOLITAN FLOOBDE Rlogugglllg‘filhisfi‘o

Stipulation and Order filed - terms of disclaimer of Pacific Gas and Ele...

 !"#$#%#& '&#$1# '()**+,- ($)+23*  ./  

1 2 3 4 5 6 7 8 9 10 ... 400     last » 

Useful Examples
Documents

1-25 of 10000 results

Petitioner's Disclaimer of Interest - Disclaimer

. \ Vanessa J. Sundin (SBN 266102) Sugerior Court 0t CaliforniaF Sundin Law Office

Stipulation and Order filed - terms of disclaimer

   !"#$%%&'()  ! *"#$&+$,%) -.** * !/* 0 $1&,.234525225"6752%1& 8*89749

Petitioner's Disclaimer of Interest - Petition Hearing

. \ Vanessa J. Sundin (SBN 266102) Sugerior Court 0t CaliforniaF Sundin Law Office

Stipulation and Order filed - disclaimer of interest

    ()   !"   #$%$&'      "*  !"  $+,-., /0 (  3  

Response/Reply - HRG 3/12/19 Disclaimer

0 wm IY DA HW PF WN Y Rw NY NY NY NY NY NN YO Bee eee i eo YN A A BRB BN —- S OD OH IN Dw FF WN YS DO Lisa A. Campbell (SBN 213404) First American Title Insurance Company 5 First American Way Santa Ana, CA 92707 Phone (714) 250-6565 Facsimile (714) 250-4415 Attorney for Defendant, FIRST AMERICAN TITLE INSURANCE COMPANY SUPERIOR COURT OF THE STATE OF CALIFORNIA FOR THE COUNTY OF SANTA CLARA —- OLD COURTHOUSE CITIMORTGAGE, INC., Case No. 18CV338617 Plaintiff, Assigned to: Hon. James

COPIES OF ORDER AUTH. DISCLAIMER AND DISCLAIMER

i | f i i 4 TTT San Francisco Sunerior Courts Information Technoloav Group ! i i i i Hl Document Scanning Lead Sheet Apr-10-2008 1:24 pm Case Number: PES-07-290284 Filing Date: Apr-09-2008 1:23 Juke Box: 001 Image: 02085851 GENERIC PROBATE PLEADING THE ESTATE OF JUNE MARIE RANSOM 001P02085851 Instructions: Please place this sheet on top of the document to be scanned,oa * th me CF Nk Ee) 10 nN 12 13 v4 15 16 17 18 19) 20 RR BB RN 26 27

Response - Disclaimer of Interest

Eileen Gonzalez above-entitled proceeding. forth above.

Reply - Disclaimer of Interest

JEANNE SCHERER, ChiefCounsel JULIE A. JORDAN, Acting Deputy Chief Counsel JOANN GEORGALLIS, Assistant Chief Counsel JESUS CORRAL, Deputy Attorney, SBN 225777 Caltrans Legal Division ~— Sacramento Office 1120 N Street (MS 57), P.O. Box 1438 Sacramento, CA 95812-1438

Response - Disclaimer of Interest

DANIEL C. CEDERBORG County Counsel – SBN 124260 KATWYN T. DELAROSA Deputy County Counsel – SBN 267157 FRESNO COUNTY COUNSEL 2220 Tulare Street, Suite 500 Fresno, California 93721 [email protected] Telephone: (559) 600-3479

Stipulation Filed - Disclaimer of compensation by Pacific Bell Telephone...

l-l ROBERT D. WILKINSON (#100478) LAUREN D. LAYNE (#273627) BAKER MANOCK & JENSEN, PC 5260 N. Palm Avenue, Fourth Floor Fresno, CA 93704 Tel: (559) 432-5400 Attorneys for Plaintiff FRESNO METROPOLITAN FLOOBDE Rlogugglllg‘filhisfi‘o

Stipulation and Order filed - terms of disclaimer of Pacific Gas and Ele...

 !"#$#%#& '&#$1# '()**+,- ($)+23*  ./  

1 2 3 4 5 6 7 8 9 10 ... 400     last » 

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