Legal Question in Wills and Trusts in Illinois

Yes, a donee may refuse to accept a gift. That disclaimer should be stated in

writing and given to the executor. A minor cannot disclaim a gift; the gift must be

placed in trust for them; when they reach legal age, they may disclaim the gift.

It the estate is being administered in probate, a disclaimer may be filed in

the court.

This sounds like a situation which can benefit from the executor consulting with an attorney concerning all the facts and circumstances of the fact pattern: estate vs. trust, minors, effect of disclaimer, issues to be explored for intended vs. unintended consequences. There is a time requirement for disclaimers to be effective in federal estate tax cases of nine months.

Good answers from Mr. Martin and Ms. Prihoda.