Disclaimers and Defined Value Clauses: Christiansen

5 Pages Posted: 8 Apr 2008 Last revised: 5 May 2008

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law


A South Dakotan attorney who had become a full-time farmer, left her entire estate to her daughter, but she anticipated that her daughter would disclaim some of that property. The article discusses the Christiansen case that examined the validity of that disclaimer as well as of a defined value clause.

Keywords: estate tax, disclaimer, defined value clause, FLP, McCord, charitable lead annuity trust, CLAT, savings clause

Suggested Citation

Gerzog, Wendy C., Disclaimers and Defined Value Clauses: Christiansen. Tax Notes, Vol. 119, No. 1, 2008. Available at SSRN: https://ssrn.com/abstract=1117685

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)

Register to save articles to
your library


Paper statistics

Abstract Views
PlumX Metrics