Qualified Disclaimers Under Section 2801

Offshore Tax with HTJ.tax · Apr 11, 2026 · 1m

In cross-border estate planning involving covered expatriates, one often-overlooked tool is the qualified disclaimer. When properly executed, it can prevent a transfer from being taxed under Section 2801 of the Internal Revenue Code.⚖️ 1️⃣ What Is a Qualified Disclaimer?A qualified disclaimer, under Internal Revenue Code §2518, allows a beneficiary to:• Refuse an inheritance or gift • Without being treated as having received it👉 Legally, the property is treated as if it never passed to the disclaimant.🔁 2️⃣ Effect Under Section 2801According to Treasury Regulation §1.2801-3(c)(6):• A valid…