Which of the following is NOT a common reason for a beneficiary to disclaim an inheritance?

Desiring to maintain family harmony is not typically seen as a common reason for a beneficiary to disclaim an inheritance. When a beneficiary disclaims an inheritance, it is often due to more concrete concerns, such as financial implications or legal liabilities associated with the inheritance.

Fear of liability can motivate a beneficiary to disclaim; for instance, if the inherited property carries debts or obligations, the beneficiary may wish to avoid potential liability that could arise from those burdens. Additionally, tax consequences, such as applicable estate taxes, can lead a beneficiary to disclaim an inheritance to avoid an unexpected financial burden. Similarly, if a beneficiary is facing creditor issues, disclaiming the inheritance can be a strategic decision to prevent those assets from being seized to satisfy debts.

In contrast, maintaining family harmony, while certainly a worthwhile consideration and often a valued outcome, does not usually serve as a primary legal or financial impetus for disclaiming an inheritance, making it the least common reason among the typical motivations for such a decision.