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From time to time, we receive calls from clients who are inheriting property from their parents, either directly or from trusts their parents have created for them.  Some of these clients may not need the inherited property and wish it could go to their children.  A disclaimer sometimes can be used to accomplish that and can save gift and estate taxes while doing so, if done promptly and properly.  This article describes that estate planning technique and a new law, the Uniform Disclaimer of Property Interests Act, which became effective January 1, 2010.