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 Code, Sec. 190 et seq.), repealed former section 13409, and added the new section 13409 (See 5 Witkin, Summary of Cal.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

76-100 of 10000 results

Disclaimer of Interest filed by State Of California.

> Ke Ome PB WN wa 10 in 12 13 14 15 16 17 18 19 21 22 23 24 25 26 27 ¢ o PILE KAMaLa D. Harris 15 i Attorney General of California Ov ~4 Py 2 02 MoLLy K. MOSLEY ROSA Ju Supervising Deputy Attorney General QBEIRO, CLERK STEVEN J. GREEN Deputy Attorney General State Bar No. 73705 1300 I Street, Suite 125 P.O. Box 944255 Sacramento, CA 94244-2550 Telephone: (916) 324-5157 Fax: (916) 323-7095 E-mail: [email protected] Attorneys for Defendant, Employment Development Department

Disclaimer of Interest filed by City of Stockton.

oD wm NOD eH ROBY Ye RP wy NY NY Ne EH Be es Be Be ee ee BrmRRRBBR ESF SF w®edABAaR BH SE JOHN M. LUEBBERKE, City Attorney State Bar No. 164893 BRYAN D. ROME, Deputy City Attorney State Bar No. 292949 425 N. El Dorado Street, 2nd Floor Stockton, CA 95202" Telephone: (209) 937-8333 Facsimile: (209) 937-8898 Attorneys for Defendant CITY OF STOCKTON Y (©) FILED 18 AUG 10 aH 8:95 ROSA mg t gh OFWs BERT ee SUPERIOR COURT OF CALIFORNIA, COUNTY OF SAN JOAQUIN STOCKTON BRANCH CAL-

DISCLAIMER OF INTEREST FILED BY DEFENDANT FIRST GUARANTY EXCHANGE

OL San Francisco Superior Courts Information Technology Group Document Scanning Lead Sheet May-08-2002 4:28 pm Case Number: CGC-01-402388 Filing Date: May-08-2002 4:15 Juke Box: 001 Image: 00417260 DISCLAIMER OF INTEREST FILED BY DEFENDANT SURESH PATEL VS. LOMBARD EXCHANGE COMPANY et al 001000417260 Instructions: Please place this sheet on top of the document to be scanned.10 dL 12 20 21 22 23 24 Teresa J. Winchester, Esq. State Bar No. 133458 FIRST GUARANTY EXCHANGE

Disclaimer of Interest filed by United States Of America.

om NY DH WH BF wBW bw — Boe ee ee BexRRRERBBHEBRS EBA DE SRE S | BENJAMIN B. WAGNER FILEB United States Attorney v BOBBIE J. MONTOYA, Calif. Bar No. 208772 DNS DEC - = ARI 2b Assistant United States Attorney 501 I Street, Suite 10-100 Sacramento, California 95814 Telephone: (916) 554-2775 () Attorneys for Defendant United States of America, £ : Pe Internal Revenue Service “ SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN JOAQUIN SAN JOAQUIN COUNTY, a Political Case No. 39-2015-003305

DISCLAIMER (TRANSACTION ID # 63636940) FILED BY OTHER YASAKI, TOKIKO

ELECTRONICALLY F I L E D Superior Court of California,

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*  ./  

Disclaimer of Interest filed by Nationwide Posting And Publication, Inc..

4 CoN DA PR WN vN HNN WN fr ee ee RBNRRRBSRBECsBRRBEEBHRKS SUPERIOR ebenee STOCK TaE Lisa A. Campbell (SBN 213404) First American Title Insurance Company 2817 OCT i : 5 First American Way 7 Pia oo Santa Ana, CA 92707 ROSA JUNQUEIRO, CLERK Phone (714) 250-6565 Facsimile (714) 250-4415 NATIONWIDE POSTING AND PUBLICATION, INC, ay oe Pr Attorney for Defendant, : pia. CM) ads SUPERIOR COURT OF THE STATE OF CALIFORNIA FOR THE COUNTY OF SAN JOAQUIN ASHIT H. ZINZUWADIA, Case No. STK-CV-U

DISCLAIMER OF JAMES P. CHENG FILED BY PETITIONER CHENG, ELAINE

SL SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Mar-19-2019 2:51 pm Case Number: PES-19-302682 Filing Date: Mar-19-2019 2:50 Filed by: ROBERT CHALOULT Image: 06732322 GENERIC PROBATE PLEADING THE ESTATE OF JOSEPHINE CHENG 001P06732322 Instructions: Please place this sheet on top of the document to be scanned.oD oan nun fF WwW DN 10 ll 12 13 14 15 16 17 18 19 20 2) 22 23 24 25 26 27 28 Cc 2 GARSON C. SOE, ESQ. (SBN #148544 TED RN, og FILE

DISCLAIMER BY BENEFICIARY (TRANSACTION ID # 64297237) FILED BY PETITIONE...

ELECTRONICALLY F I L E D Superior Court of California,

DECLARATION RE: DISCLAIMER OF INHERITANCE RIGHTS FILED BY PETITIONER MAR...

MOAT San Francisco Superior Courts Information Technology Group Document Scanning Lead Sheet Oct-22-2002 9:16 am Case Number: PES-01-282537 Filing Date: Oct-18-2002 9:15 Juke Box: 001 Image: 00533606 DECLARATION THE ESTATE OF ANNA LETICIA MARTINEZ 001P00533606 Instructions: Please place this sheet on top of the document to be scanned.18 19 20 21 22 23 24 25 26 TIMOTHY J. BERESKY, ESQ. MED Mary Mailing Address: HAT 972 Santa Rosa St., Ste. E . ) San Luis Obis

Disclaimer of Interest filed by Department of Treasury - Internal Revenu...

wo em YN DA HW RB WY NY we Be NY YP BY bw Wh yy =— =e Be Ee ee S38 & € SPER SSE FAR aE EERE S ye oo 13 PHILLIP A. TALBERT Acting United States Attorney ALYSON A. BERG Assistant United States Attorney 2500 Tulare Street, Suite 4401 Fresno, California 93721 Telephone: (559) 497-4000 Facsimile: (559) 497-4099 2 a 16 Attorneys for the United States : SUPERIOR COURT OF THE STATE OF CALIFORNIA IN AND FOR THE COUNTY OF SAN JOAQUIN JERRY MATTHEWS and LEE MARCHAND, } Case No, STK-CV

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

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

Stipulation and Order filed - terms of disclaimer of interest

4} FEB 01 2018 David J. Wolfe, SBN 137659 Scott G. Cross, SBN 1991 16 QEESNOCOUNTYSUPEMORCOURT LOZANO SMITH 7404 N. Spalding Ave.

Electronic Rejection Notice - DISCLAIMER: MISSING PROOF OF SERVICE.

Terry McNally SUPERIOR COURT Telephone 661-868-5393 Clerk of the Superior Court 1415 Truxtun Avenue

Rejection/Correction Notice - RE; DISCLAIMER RETURNED VIA; AMS

SUPERIOR COURT Terry McNally Telephone 661-868-5393 Clerk of the Superior Court 1415 Truxtun Avenue

ORDER AUTHORIZING EXECUTION OF DISCLAIMER

AA San Francisco Superior Courts Information Technology Group Document Scanning Lead Sheet . May-13-2008 3:31 pm Case Number: PES-08-291212 Filing Date: May-13-2008 3:31 Juke Box: 001 Image: 02121698 ORDER THE ESTATE OF KYOKO AIHARA BARNES 001P02121698 Instructions: Please place this sheet on top of the document to be scanned.uo Oo DD HW &F YY Pp NM NM NN NY Be Be ee ee Oe Oe ee DANIEL A. CONRAD (076110) . $8 Pravctoo at, aL D ROBIN RUDDEROW (124919) ~ Serena th Law Offices o

Electronic Rejection Notice - DISCLAIMER: MISSING PROOF OF SERVICE.

SUPERIOR COURT | Telephone 661-868-5393) 1415 Truxtun Avenue - Bakersfield CA 93301 | | i | Terry McNally Clerk of the Superior Court EUGENEBROWN: . _ : Date : . MAY ~ 1 2017 VIA Case No.: BCV-16-101596 E-FILE : Case Name: THE STATE OF CALIFORNIA, ACTING BY AND THROUGH THE STATE PUBLIC WORKS BOARD VS MARY K. DELER, AS TRUSTEE OF THE MARY K. D 2015 - i : LIVING TRUST ET AL ~ : 4 -. Document: woe DISGLAIMER | The attached papers are being returned for the following reason(s): . [1] C

Stipulation and Order filed - terms of disclaimer as to Pacific Gas and ...

 )"  *'+ '#',!%"- ./01 %*",' +"'!- .+/1 " '#',!%"4"'!  2'"3# 567 58 855 -  5

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

Best and most useful examples
Documents

76-100 of 10000 results

Disclaimer of Interest filed by State Of California.

> Ke Ome PB WN wa 10 in 12 13 14 15 16 17 18 19 21 22 23 24 25 26 27 ¢ o PILE KAMaLa D. Harris 15 i Attorney General of California Ov ~4 Py 2 02 MoLLy K. MOSLEY ROSA Ju Supervising Deputy Attorney General QBEIRO, CLERK STEVEN J. GREEN Deputy Attorney General State Bar No. 73705 1300 I Street, Suite 125 P.O. Box 944255 Sacramento, CA 94244-2550 Telephone: (916) 324-5157 Fax: (916) 323-7095 E-mail: [email protected] Attorneys for Defendant, Employment Development Department

Disclaimer of Interest filed by City of Stockton.

oD wm NOD eH ROBY Ye RP wy NY NY Ne EH Be es Be Be ee ee BrmRRRBBR ESF SF w®edABAaR BH SE JOHN M. LUEBBERKE, City Attorney State Bar No. 164893 BRYAN D. ROME, Deputy City Attorney State Bar No. 292949 425 N. El Dorado Street, 2nd Floor Stockton, CA 95202" Telephone: (209) 937-8333 Facsimile: (209) 937-8898 Attorneys for Defendant CITY OF STOCKTON Y (©) FILED 18 AUG 10 aH 8:95 ROSA mg t gh OFWs BERT ee SUPERIOR COURT OF CALIFORNIA, COUNTY OF SAN JOAQUIN STOCKTON BRANCH CAL-

DISCLAIMER OF INTEREST FILED BY DEFENDANT FIRST GUARANTY EXCHANGE

OL San Francisco Superior Courts Information Technology Group Document Scanning Lead Sheet May-08-2002 4:28 pm Case Number: CGC-01-402388 Filing Date: May-08-2002 4:15 Juke Box: 001 Image: 00417260 DISCLAIMER OF INTEREST FILED BY DEFENDANT SURESH PATEL VS. LOMBARD EXCHANGE COMPANY et al 001000417260 Instructions: Please place this sheet on top of the document to be scanned.10 dL 12 20 21 22 23 24 Teresa J. Winchester, Esq. State Bar No. 133458 FIRST GUARANTY EXCHANGE

Disclaimer of Interest filed by United States Of America.

om NY DH WH BF wBW bw — Boe ee ee BexRRRERBBHEBRS EBA DE SRE S | BENJAMIN B. WAGNER FILEB United States Attorney v BOBBIE J. MONTOYA, Calif. Bar No. 208772 DNS DEC - = ARI 2b Assistant United States Attorney 501 I Street, Suite 10-100 Sacramento, California 95814 Telephone: (916) 554-2775 () Attorneys for Defendant United States of America, £ : Pe Internal Revenue Service “ SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN JOAQUIN SAN JOAQUIN COUNTY, a Political Case No. 39-2015-003305

DISCLAIMER (TRANSACTION ID # 63636940) FILED BY OTHER YASAKI, TOKIKO

ELECTRONICALLY F I L E D Superior Court of California,

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*  ./  

Disclaimer of Interest filed by Nationwide Posting And Publication, Inc..

4 CoN DA PR WN vN HNN WN fr ee ee RBNRRRBSRBECsBRRBEEBHRKS SUPERIOR ebenee STOCK TaE Lisa A. Campbell (SBN 213404) First American Title Insurance Company 2817 OCT i : 5 First American Way 7 Pia oo Santa Ana, CA 92707 ROSA JUNQUEIRO, CLERK Phone (714) 250-6565 Facsimile (714) 250-4415 NATIONWIDE POSTING AND PUBLICATION, INC, ay oe Pr Attorney for Defendant, : pia. CM) ads SUPERIOR COURT OF THE STATE OF CALIFORNIA FOR THE COUNTY OF SAN JOAQUIN ASHIT H. ZINZUWADIA, Case No. STK-CV-U

DISCLAIMER OF JAMES P. CHENG FILED BY PETITIONER CHENG, ELAINE

SL SUPERIOR COURT OF CALIFORNIA COUNTY OF SAN FRANCISCO Document Scanning Lead Sheet Mar-19-2019 2:51 pm Case Number: PES-19-302682 Filing Date: Mar-19-2019 2:50 Filed by: ROBERT CHALOULT Image: 06732322 GENERIC PROBATE PLEADING THE ESTATE OF JOSEPHINE CHENG 001P06732322 Instructions: Please place this sheet on top of the document to be scanned.oD oan nun fF WwW DN 10 ll 12 13 14 15 16 17 18 19 20 2) 22 23 24 25 26 27 28 Cc 2 GARSON C. SOE, ESQ. (SBN #148544 TED RN, og FILE

DISCLAIMER BY BENEFICIARY (TRANSACTION ID # 64297237) FILED BY PETITIONE...

ELECTRONICALLY F I L E D Superior Court of California,

DECLARATION RE: DISCLAIMER OF INHERITANCE RIGHTS FILED BY PETITIONER MAR...

MOAT San Francisco Superior Courts Information Technology Group Document Scanning Lead Sheet Oct-22-2002 9:16 am Case Number: PES-01-282537 Filing Date: Oct-18-2002 9:15 Juke Box: 001 Image: 00533606 DECLARATION THE ESTATE OF ANNA LETICIA MARTINEZ 001P00533606 Instructions: Please place this sheet on top of the document to be scanned.18 19 20 21 22 23 24 25 26 TIMOTHY J. BERESKY, ESQ. MED Mary Mailing Address: HAT 972 Santa Rosa St., Ste. E . ) San Luis Obis

Disclaimer of Interest filed by Department of Treasury - Internal Revenu...

wo em YN DA HW RB WY NY we Be NY YP BY bw Wh yy =— =e Be Ee ee S38 & € SPER SSE FAR aE EERE S ye oo 13 PHILLIP A. TALBERT Acting United States Attorney ALYSON A. BERG Assistant United States Attorney 2500 Tulare Street, Suite 4401 Fresno, California 93721 Telephone: (559) 497-4000 Facsimile: (559) 497-4099 2 a 16 Attorneys for the United States : SUPERIOR COURT OF THE STATE OF CALIFORNIA IN AND FOR THE COUNTY OF SAN JOAQUIN JERRY MATTHEWS and LEE MARCHAND, } Case No, STK-CV

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

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

Stipulation and Order filed - terms of disclaimer of interest

4} FEB 01 2018 David J. Wolfe, SBN 137659 Scott G. Cross, SBN 1991 16 QEESNOCOUNTYSUPEMORCOURT LOZANO SMITH 7404 N. Spalding Ave.

Electronic Rejection Notice - DISCLAIMER: MISSING PROOF OF SERVICE.

Terry McNally SUPERIOR COURT Telephone 661-868-5393 Clerk of the Superior Court 1415 Truxtun Avenue

Rejection/Correction Notice - RE; DISCLAIMER RETURNED VIA; AMS

SUPERIOR COURT Terry McNally Telephone 661-868-5393 Clerk of the Superior Court 1415 Truxtun Avenue

ORDER AUTHORIZING EXECUTION OF DISCLAIMER

AA San Francisco Superior Courts Information Technology Group Document Scanning Lead Sheet . May-13-2008 3:31 pm Case Number: PES-08-291212 Filing Date: May-13-2008 3:31 Juke Box: 001 Image: 02121698 ORDER THE ESTATE OF KYOKO AIHARA BARNES 001P02121698 Instructions: Please place this sheet on top of the document to be scanned.uo Oo DD HW &F YY Pp NM NM NN NY Be Be ee ee Oe Oe ee DANIEL A. CONRAD (076110) . $8 Pravctoo at, aL D ROBIN RUDDEROW (124919) ~ Serena th Law Offices o

Electronic Rejection Notice - DISCLAIMER: MISSING PROOF OF SERVICE.

SUPERIOR COURT | Telephone 661-868-5393) 1415 Truxtun Avenue - Bakersfield CA 93301 | | i | Terry McNally Clerk of the Superior Court EUGENEBROWN: . _ : Date : . MAY ~ 1 2017 VIA Case No.: BCV-16-101596 E-FILE : Case Name: THE STATE OF CALIFORNIA, ACTING BY AND THROUGH THE STATE PUBLIC WORKS BOARD VS MARY K. DELER, AS TRUSTEE OF THE MARY K. D 2015 - i : LIVING TRUST ET AL ~ : 4 -. Document: woe DISGLAIMER | The attached papers are being returned for the following reason(s): . [1] C

Stipulation and Order filed - terms of disclaimer as to Pacific Gas and ...

 )"  *'+ '#',!%"- ./01 %*",' +"'!- .+/1 " '#',!%"4"'!  2'"3# 567 58 855 -  5

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

For full print and download access, please subscribe at https://www.trellis.law/.

Please wait a moment while we load this page.