disclaimer

(redirected from Disclaimers)
Also found in: Dictionary, Thesaurus, Legal, Encyclopedia.

disclaimer

(1) The refusal or rejection of a right, as a disclaimer of an inheritance of environmentally contaminated property.(2) The limitation of a warranty or responsibility.

References in periodicals archive ?
Similarly, in IRS Letter Ruling 9228004,(5) a series of disclaimers was executed by the decedent's children and grandchildren to secure a marital deduction.
Disclaimer of survivorship interest in personal residence valid
Many letter rulings are requested each year on disclaimers, as taxpayers want to ensure they meet Sec.
Alabama's disclaimer, adopted six years ago, engendered months of controversy and led to threats of legal action.
The 29 legatees were asked to disclaim their gifts, and each agreed to do so; all signed valid disclaimer documents in December 1989.
the sister) should have executed a disclaimer, allowing the estate to take a charitable deduction and the entire residuary, without related estate tax, to pass to the order.
NUMEROUS COURT decisions reaffirmed the importance of documentation and disclaimers when CPAs face malpractice claims.
As a result, the proposed disclaimers would constitute effective qualified disclaimers.
Earlier this year, the divided panel voted 8-7 against the disclaimer.
In March 1993, H's lawyer prepared such a disclaimer that he intended H to sign, but H never signed the document.
2518 proclaims state law disclaimers to be "effective for Federal wealth transfer tax purposes and for those purposes only.
Williams told the Tulsa World she believes the textbook committee lacked the authority to require disclaimers and wanted to find out if the attorney general's office agreed.