Disclaimed assets pass to grandchildren, not trust. Luckily for the beneficiaries involved, the U.S. District Court for the Western District of Pennsylvania in Offner v. United States, 2008 WL 398823 (W.D. Pa. Feb. 11, 2008) was not forced to engage in subtle distinctions about what qualifies for a charitable deduction.
During Deanie Offner's life, she established an irrevocable trust for the maintenance, health, support and education of her grandchildren. Under Deanie's