---
title: "Compare a proposed redistribution with the federal disclaimer elements"
url: "https://ailawframework.com/practice/wills-estates-probate-and-succession/compare-a-proposed-family-arrangement-with-the-capital-gains-passing-tes/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A17-SF20261022-2-US"
practice_area: "Wills, Estates, Probate & Succession"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Compare a proposed redistribution with the federal disclaimer elements

> Who takes after a refusal is state law, and the lawyer must confirm which state's law governs. The qualified-disclaimer rule in this check is federal.…

Canonical page: https://ailawframework.com/practice/wills-estates-probate-and-succession/compare-a-proposed-family-arrangement-with-the-capital-gains-passing-tes/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Wills, Estates, Probate & Succession](https://ailawframework.com/practice/wills-estates-probate-and-succession.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Who takes after a refusal is state law, and the lawyer must confirm which state's law governs. The qualified-disclaimer rule in this check is federal. No state disclaimer statute was opened, so Florida is not an example of who takes next. From the will, the proposed redistribution, and the asset list, set out each asset, who takes it under the will, and who would take it under the proposal. Leave the tax conclusion blank. Do not write a refusal. |
| What the lawyer must review | Who takes after a refusal is state law, and the lawyer must confirm which state's law governs. The qualified-disclaimer rule in this check is federal. No state disclaimer statute was opened, so Florida is not an example of who takes next. An Australian capital-gains passing test is not used. For federal gift and estate tax, 26 U.S.C. section 2518(a) treats a qualified disclaimer as if the interest had never been transferred to the person, for purposes of that subtitle. Subsection (b) requires an irrevocable and unqualified written refusal, received by the transferor, the legal representative, or the holder of legal title no later than 9 months after the later of the day the transfer creating the interest was made or the day the person turns 21. The person must not have accepted the interest or any of its benefits. As a result of the refusal, the interest must pass without any direction by the person making the disclaimer, and must pass either to the spouse of the decedent or to a person other than the person making the disclaimer. The tool lists the assets and the takers. It does not decide that the proposal is a qualified disclaimer and it does not write the refusal. The Cornell page is not the official edition. A Florida property-disclaimer statute was not opened. |
| Written for | United States |
| Applies to | [Compare a proposed family arrangement with the capital-gains passing tests](https://ailawframework.com/practice/wills-estates-probate-and-succession/compare-a-proposed-family-arrangement-with-the-capital-gains-passing-tes.md) |

## Checking plan

- What the AI does: Who takes after a refusal is state law, and the lawyer must confirm which state's law governs. The qualified-disclaimer rule in this check is federal. No state disclaimer statute was opened, so Florida is not an example of who takes next. From the will, the proposed redistribution, and the asset list, set out each asset, who takes it under the will, and who would take it under the proposal. Leave the tax conclusion blank. Do not write a refusal.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Wills, intestacy and probate are state law; confirm the governing state before relying on this.
- Do not apply an Australian capital-gains passing test.
- The tool does not decide that a family proposal is a qualified disclaimer.

## Sources

- [26 U.S.C. section 2518, Disclaimers](https://www.law.cornell.edu/uscode/text/26/2518) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*