How Can a Disclaimer by an Heir Increase the Charitable

question 31

Essay

How can a disclaimer by an heir increase the charitable deduction allowed a decedent? Is such a disclaimer always wise? Explain.

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Definitions:

Substrate

A surface or material on or from which an organism lives, grows, or obtains its nourishment, or a substance acted upon by an enzyme.

Amylase

Amylase is an enzyme that helps in the breakdown of starches into sugars and is found in saliva and pancreatic fluid.

Salivary Amylase

An enzyme found in saliva that begins the digestive process by breaking down starches into simpler sugars.

Oligosaccharides

Short chains of monosaccharide units bound together, found in many plants and used in various biological roles.