| http://www.w3.org/ns/prov#value | - Under a disclaimer plan, your assets pass to your surviving spouse (thus qualifying for the unlimited marital deduction from estate tax if the surviving spouse is a US citizen), subject to your spouse???s option to disclaim, i.e., refuse to accept, some or all of such assets, causing the disclaimed assets to pass to a trust for the benefit of your spouse and descendants.
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