A qualified disclaimer is a valuable estate planning tool because

A) it establishes the value of the disclaimed assets.
B) it qualifies the assets for the alternative valuation date.
C) it is not treated as a gift made by the person who disclaims.
D) it allows the person making the disclaimer to determine the recipient.


C) it is not treated as a gift made by the person who disclaims.

Business

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Superfund governs the cleanup of hazardous substances through which of the following methods?

A. Removal, remedial, and prevention actions. B. Remedial actions. C. Removal actions. D. Removal and remedial actions.

Business

Which statement is not correct?

a. Auditors gather evidence using tests of controls and substantive tests. b. The most important element in determining the level of materiality is the mathematical formula. c. Auditors express an opinion in their audit report. d. Auditors compare evidence to established criteria.

Business

Employers are usually unaware that ______ exists until problems surface.

A. pay compression B. dissatisfaction C. satisfaction D. equity

Business

Talking headings recap the information presented in the preceding paragraph

Indicate whether the statement is true or false

Business