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From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood, LLC, Stamford, Conn., we have this update: IRS approves disclaimer of residuary estate to private foundation. In Private Letter Ruling 200519042 (released May 13), the Service ruled that a daughter's disclaimer of an undivided portion of her interest in a parent's residuary estate is a qualified disclaimer, and the disclaimed interest

From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood, LLC, Stamford, Conn., we have this update:

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