Publications
Making Disclaimer Work for Minors
New York Law Journal
January 21, 2014
An article by Hodgson Russ estates and trusts attorney Darcy M. Katris, “Making Disclaimer Work for Minors,” was published by New York Law Journal on January 21. The article discusses the conditions under which a minor may be permitted to disclaim an interest in property transferred to him or her under New York’s EPTL and Internal Revenue Code.