TCA § 31-7-109 — Disclaimer of power of appointment not held in a fiduciary capacity or other power not held in a fiduciary capacity
A holder who disclaims a non-fiduciary power of appointment or similar power triggers timing rules for when the disclaimer takes effect and how the power is treated.
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- United States — Tennessee
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- en
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disclaimer powers of appointment
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TCA § 31-7-109 — Disclaimer of power of appointment not held in a fiduciary capacity or other power not held in a fiduciary capacity
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