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1. a Judicial sale of the property, part or
interest thereof;
2. an assignment, conveyance, encumbrance,
pledge, sale or other transfer of the property by
the disclaimant;
3. a written waiver of the right to
disclaim of the undersigned; or an acceptance of
the property by the disclaimant.
* * * * * * *
This disclaimer only covers the Twenty-Five
percent (25%) partnership interest of Decedent,
EMERSON WINKLER, and in no way affects W.
ELIZABETH WINKLER's individual Twenty-Five
percent (25%) interest in said partnership.
Schedule M--Bequests, etc., to Surviving Spouse, filed
with the decedent's estate tax return, claimed a marital
deduction in the amount of $754,153.07, consisting
principally of the property which was distributed to the
marital trust. The property distributed to the marital
trust includes the farm and farm machinery, but does not
include Mr. Winkler's 25-percent interest in the E & E
Family Partnership.
On Part 2 of Schedule M, the executors of the Estate
made the following protective QTIP election:
The executors elect a specific portion of
the residuary trust created under paragraph III
of decedent's will. The portion elected shall
be represented by a fractional share of up to
100% of the combined residue of decedent's estate
and any property disclaimed by the surviving
spouse per paragraph II E(5) of the will that is
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