In light of the present position of the Service on the issue of joint tenancy disclaimers and the importance of this issue in many estates, a thorough analysis of this issue is warranted. The following sections of this Article will examine: 1) whether such a disclaimer should be treated as a "qualified disclaimer" on policy grounds; and 2) whether a disclaimer or the "accretive portion" of a joint tenancy interest by a surviving joint tenant meets the technical requirements of a "qualified disclaimer" under federal law in light of contemporary property law.
Hartnell, Helen E. and Uchtmann, D. L., "Qualified Disclaimers of Joint Tenancies: A Policy and Property Law Analysis" (1980). Publications. 101.