Disclaimers of Litigation Proceeds Not Timely

An unliquidated personal injury action is not a “future interest” within the meaning of section 2116(c) of the Inheritance and Estate Tax Act (72 P.S. 9116(c)) and so disclaimers filed more than nine months after death were not effective for inheritance tax purposes.  In re Estate of William A. O’Connor Jr., 140 A.3d 77No. 2119 C.D. 2015 (Pa. Cmwlth. 6/8/2016) (opinion by Brobson, J.).

Print Friendly, PDF & Email

Comments are closed.