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A07132 Summary:
| BILL NO | A07132A |
| SAME AS | SAME AS UNI. S03528-A |
| SPONSOR | Lavine (MS) |
| COSPNSR | Weinstein |
| MLTSPNSR | |
| Amd S2-1.11, EPT L; amd S5-1502G, Gen Ob L; amd S81.21, Ment Hyg L | |
| Establishes certain renunciations shall not necessarily constitute a qualified disclaimer for the purposes of the estate tax or the gift tax; allows a beneficiary of a disposition to renounce certain portions of his or her portion of an interest in joint property or tenancy by the entirety; allows a renouncing party to file a copy of a renunciation and affidavit in the office of the clerk of the court having jurisdiction; relates to who may make a renunciation. | |