Question 1
Besides New Hampshire, this state also only has tax on dividend and interest income:
◦ Alaska
◦ Florida
◦ Tennessee
◦ California
Question 2
The right of a beneficiary to disclaim or refuse a gift of property is best done:
◦ Before the testator dies
◦ In a disclaimer clause in a will or trust
◦ In front of the other beneficiaries to make it legal
◦ Never, it is illegal to refuse a gift from a will or trust