<div dir="ltr">Hello Listmates,<div><br><div>Has anyone had experience with a subsequent TEDRA agreement invalidating an otherwise qualified disclaimer? </div><div><br></div><div>In this case, party A disclaims property received under a trust. Based on the terms of the trust, the property then passes to B to be held in further Trust. A and B later enter into a TEDRA agreement that B takes the property without trust.</div><div><br></div><div>Any concerns that the TEDRA violates the requirement under IRC 2518(a) that the disclaimed property pass "without direction" of the disclaimant? I have reviewed the regs and don't see clear direction on this. Any insight you can provide would be appreciated.</div><div><br></div><div>Warmly,</div><div>Laura<br clear="all"><div><br></div>-- <br><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr"><p class="MsoNormal" style="background-image:initial;background-position:initial;background-repeat:initial"><font color="#45818e"><b>Laura Latta<br>Law Office of Laura Latta PLLC</b><u></u><u></u></font></p><p class="MsoNormal" style="background-image:initial;background-position:initial;background-repeat:initial"><font color="#666666">she/her</font></p><p style="margin:0in 0in 0.0001pt;line-height:13.15pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="color:rgb(102,102,102)">Phone (206) 841-2344</span><br></p><p class="MsoNormal" style="background-image:initial;background-position:initial;background-repeat:initial"><font color="#666666"><a href="http://www.LauraLatta.com" target="_blank">www.LauraLatta.com</a></font></p><p style="margin:0in 0in 0.0001pt;line-height:13.15pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.5pt;font-family:Helvetica,sans-serif"><font color="#666666">PO Box 82356</font></span></p><p class="MsoNormal" style="background-image:initial;background-position:initial;background-repeat:initial"></p><p style="margin:0in 0in 0.0001pt;line-height:13.15pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.5pt;font-family:Helvetica,sans-serif"><font color="#666666">Kenmore, WA 98028</font></span></p><p class="MsoNormal"><font color="#134f5c"><u></u> </font><u></u></p><p class="MsoNormal"><b><font color="#444444">NOTICE:  This communication may contain privileged or other confidential information. If you have received it in error, please advise the sender by reply email and immediately delete the message and any attachments without copying it or disclosing its contents to others.</font></b></p></div></div></div></div></div></div></div>