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Court rescinds nonqualified disclaimer and denies gift tax liability
  • Proskauer Rose LLP
  • USA
  • November 5 2010

In this case, a disclaimant's parents set up Qualified Personal Resident Trusts ("QPRTs") that passed to the disclaimant, Craig, and his sister after the QPRT terms expired.


Russell L. Hirschhorn
  • Proskauer Rose LLP

Paul M. Hamburger
  • Proskauer Rose LLP

Andrew M Katzenstein
  • Proskauer Rose LLP

Stacy H Barrow
  • Proskauer Rose LLP

Daryn A Grossman
  • Proskauer Rose LLP

Albert W Gortz
  • Proskauer Rose LLP

Roberta K Chevlowe
  • Proskauer Rose LLP

Fredric C Leffler
  • Proskauer Rose LLP

Robert M Projansky
  • Proskauer Rose LLP