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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.


Copyright 1981 by the Arizona Board of Regents, D.L. Uchtmann and Helen Hartnell. Reprinted with permission of the author and publisher. This article originally appeared in Arizona Law Review, vol. 22, no. 4, p. 987.