Disclaimers are powerful tools used to deal with facts and circumstances unknown when the trust was written, to take advantage of tax exemptions available at a decedent's death, or to adjust planning issues. The disclaimer of the entirety of a beneficiary's interest in a trust is relatively straightforward. What about the disclaimer of a specific asset to be held in trust, or a portion of a beneficial interest? The discussion in the full article by Michael S. Strauss — "Qualified Disclaimer Can Cover Partial Interest in Trust," from the April 2014 issue of Estate Planning — explores several scenarios involving the disclaimer of a specific trust asset by a child of the decedent.