Ah, interesting. I'll keep researching. Even if a non-qualified disclaimer where the heir doesn't take possession of the property/assets, it seems the gift tax comes in. Again, not a need to pay a gift tax, but a need to file gift tax returns as part of the lifetime exemption.
Even the article you'd quoted points in that direction.
In any case, I'm glad it seems to have gone smoothly for the people you were helping out!
