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Tax Law Update

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,

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.

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