In light of Congress' propensity to significantly alter the estate tax exemption, your supervising attorney has proposed that his client devise her entire estate to her husband outright, but then provide that any portion of such devise that the husband disclaims will pass to a non-marital trust for his benefit. The terms of the trust, which are set forth in the draft of the will, provide that (a) the husband will serve as trustee; (b) the trustee can make distributions of trust income and principal to such one or more of the husband and the testator's children for the recipient's health, education, support and maintenance; and (c) the trust assets will be distributed upon the husband's death to those of the testator's issue as the husband shall appoint by will, or in default thereof, to the testator's then-living issue. Your supervising attorney asks you to review the plan to ensure that any disclaimer by the husband will qualify under 2518(a). Advise.