Interesting.
But in order to do that, I would have to take "possession" (no qualified disclaimer) of the inheritance then quit claim deed half of my interest to my wife. Then each of us would quit claim deed our halves to the 3rd party. I would miss out on the state qualified disclaimer.... So I'd have to pay for the filing of three quit claim deeds.
🙂
I'll have to look up Step transaction doctrine. I assume that indicates that you don't do all three QCD at one time. 🙂 Edit: I just read about it. The doctrine makes sense!
Or are you thinking of a much simpler approach?
