By will, D left Blackacre to A for life, remainder to B. D’s residuary estate wa

Question

By will, D left Blackacre to A for life, remainder to B. D’s residuary estate was left to S, D’s spouse. Both A and B effectively, under Section 2518 disclaimed their interests in Blackacre.

A) How may this affect the marital deduction for D’s estate?

B) Is the answer the same if C is the residuary legatee under D’s will, but, after D’s death, A and B effectively direct the transfer of Blackacre to S?

C) Under what circumstances (and with what effect) might a surviving spouse be likely to disclaim an interest in property left to the surviving spouse?

Explanation / Answer

A) As per section 2056, if a person other than the surviving spouse of the deceased person disclaims their interest in the transferred porperty, then the property shall be treated ass directly passed on to the surviving spouse.

Hence, it shall be treated that the Blackacre has been transferred directly to S.

B) Yes, in this case also, the answer shall be same. Section 2056 specifically states that the property shall be transferred to the surviving spouse.

C) If the surviving spouse disclaims the interest in porperty left to the surviving then it shall be deemed that the property has never been transferred to the surviving spouse. However, the disclaimer should qualify the rules specified in section 2518.

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