disclaimer

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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 ?
A disclaimer is essentially a refusal of a gift or bequest.
No interest or benefit in the transferred property have been accepted prior to the disclaimer, and
The IRS contested both the validity of the disclaimer and the amount reported as the estate's overall value.
The following charts compare the exemption trust will on page 29 with a disclaimer of $250,000, which in 2009 would produce an estate tax of $112,500 (to be paid from disclaimer trust assets or by the beneficiaries).
Possibly the most broadly applied use of the disclaimer is when an unrelated individual wants to make tax-exempt gifts to a remaining contingent benefactor.
20 article, the newspaper noted that the disclaimers were "the subject of jokes on blogs and e-mails, including one that linked to a Web site offering alternative stickers.
Answer--The IRS has recently ruled that such disclaimers are effective.
The disclaimer wasn't labeled "design warranty" or "design disclaimer.
The new offering includes more disclaimer possibilities, anti-spam, virus scanning, keyword filtering, attachment blocking, compression and other e-mail management features.
Approximately 22 states permit unlicensed accountants to use the unadorned "A" word without any modifiers or disclaimers.
Taking advantage of the right to disclaim the warranty, some businessmen have been routinely printing disclaimers on sales receipts.
Wake Forest University Schools of Business and Northwestern University research reported online in the Journal of Consumer Research shows that fast disclaimers can give consumers the impression that an advertisement is trying to conceal information.