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Typically, your surviving spouse will be the income beneficiary of the trust, but they cannot withdraw principal. Following their death, the trust assets usually pass to the next beneficiary in line, thereby avoiding federal estate taxes along the way. A disclaimer trust can give your survivors the flexibility they need to deal with shifting exemption equivalent amounts, tax laws, family needs, and net worth. Plus, it is a method of post-mortem estate planning that gives you some control over who eventually ends up with your assets.

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When executed correctly, a qualified disclaimer trust could save a family hundreds of thousands of dollars in federal taxes. In addition to reducing federal estate and income taxes, there are a few more reasons why a beneficiary may want to disclaim inherited assets:. John designates his son, Tim, as the sole beneficiary of the assets in his retirement plan.

When John dies a few years later, Tim stands to inherit the money, but if he does, he will no longer be eligible for student aid at college.

How Matthew Lopez Adapted Howards End for Broadway

Tim decides to disclaim the assets. He therefore properly disclaims the assets and is now treated as if he never was the designated beneficiary. Note, as explained above, that if John designated a contingent beneficiary, that person or entity , would become the successor beneficiary. Trusts can be used in estate planning to give individuals and couples greater control over how assets are transferred to heirs with the fewest tax consequences.

Sometimes, however, disclaiming assets makes the most sense. No special form or document must be completed to disclaim inherited assets. A letter usually suffices, providing it meets the above requirements.


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Talk to your tax professional to find out under which circumstances tax consequences could arise when disclaiming inherited assets. These may not apply to you, but they may apply to the successor beneficiary. Some disclaimers may require court approval if, for instance, the individual disclaiming the assets is mentally incapacitated or a minor. As with any financial planning decision, it is best to seek the advice of a professional who specializes in this area to avoid making errors that can complicate estate executions. Use the information here as a guide to issues you should discuss and options to consider; it should not be used as legal advice.

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Toggle navigation. Category Musical Play Special Event. The Inheritance Play. Buy From Official Source. Official Website. Group Tickets. Theatre Accessibility.


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The Inheritance. Additional Fees. The best seats in the house, available from the official ticketing agencies even when other tickets are sold out. Group sales are the best way for a minimum of 10 or 15 or 20, depending on the show theatregoers to arrange tickets to the same performance. But major fail on all accounts. It had no real bearing on the.. And did they have to stereotype them, despite them being uppity black folk, by having them smoke weed. Was that to give them cred for the potential audience despite them all being rich greedy w nkers.

And the white couple. Amazingly transparent writing.


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Declining an Inheritance

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How Matthew Lopez Transformed “Howards End” Into an Epic Play About Gay Life

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