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What is a qualified disclaimer A qualified disclaimer is a refusal to accept a
Number: 200901013 Third Party Communication: None Release
PLR 118874 07 3 State Statute 4 provides that a future interest that takes effect in

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Number: 200901013 Third Party Communication: None Release

PLR 118874 07 3 State Statute 4 provides that a future interest that takes effect in possession or enjoyment upon the termination of a disclaimed interest takes effect as if the disclaimant

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