Disclaimer of Inheritance

A disclaimer is filed with the superior court of the county where the estate is administered (or where administration would be proper), with the trustee, personal representative, other fiduciary or person responsible…

Interest includes the whole or any part, share or specific asset of real or personal property, legal or equitable, any estate in it, any power to appoint, consume, apply or expend property, and any other right, power,…

A disclaimer must be filed within a reasonable time after the person able to disclaim learns of the interest;

For the disclaimer part, beneficiary means the person entitled to take an interest but for that person's disclaimer. Read it with sections 263, 265 and 267.

The creator of the interest is the person who brings it into existence, including the intestate decedent, the testator, the settlor, a prior disclaimant, the testator whose will is elected against, the donor or donee of…

A disclaimer is any writing that declines, refuses, renounces or disclaims any interest that would otherwise be taken by a beneficiary. Read it with section 278 on required contents.

A disclaimer on behalf of a conservatee is made by the conservator of the estate under a court order obtained under sections 2580 and following authorizing or requiring the conservator to execute and file it.

A disclaimer for a minor is made by the guardian of the estate or, if none, a guardian ad litem, and a disclaimer for a decedent by the personal representative;

A disclaimer must be in writing, signed by the disclaimant, and must identify the creator of the interest, describe the interest disclaimed, and state the disclaimer and its extent.

A disclaimer, when effective, is irrevocable and binding on the beneficiary and all persons claiming by, through or under the beneficiary, including the beneficiary's creditors.

Connecticut rule for disclaiming an interest under a will or by intestacy: the disclaimer must describe the interest, be executed like a deed of real property, and declare the disclaimer and its extent;

WHO MAY TAKE AN ACKNOWLEDGMENT IN CONNECTICUT, and the list is wider than a notary: a judge of a court of record or a family support magistrate, a clerk or deputy clerk of a court having a seal, a town clerk, a NOTARY…

Connecticut rule for disclaiming interests passing other than by will or intestacy, such as joint tenancies, trusts, insurance and beneficiary contracts: the same writing, deed-style execution and fiduciary approval…

Connecticut: 47-5 requires a written conveyance subscribed through the applicable natural-person, authorized-agent or entity route, acknowledged as a free act and deed or as chapters 6 or 8 permit, and ATTESTED BY TWO…

Connecticut rule that the disclaimer chapter (sections 45a-578 to 45a-585) is liberally construed to readily permit disclaimers, with definitions of nontestamentary transfers (trusts other than testamentary trusts,…

Connecticut bars: the right to disclaim is barred by assignment, conveyance, encumbrance, pledge or transfer of the interest, a written waiver, acceptance of the interest or any of its benefits (a fiduciary power being…

Connecticut rule that the disclaimer chapter does not abridge rights to assign, convey, release, renounce or disclaim under other statutes or common law, and does not impair earlier disclaimers or disclaimers of joint…

Connecticut rule that duly disclaimed interests are taxed under chapter 216 as if they had passed originally to those who take by reason of the disclaimer, that tax may be computed as if no disclaimer were possible if…

Delaware rules on the effect of disclaiming an interest: an interest created by a document is effective when the document becomes irrevocable and passes under any disclaimer provision in it, otherwise as if an…

Delaware delivery rules: a disclaimer may be delivered in person, by first class mail or another method likely to reach the recipient, with timely-mailing treatment borrowed from 26 U.S.C. § 7502.

A deed or letter of attorney concerning land, ONCE ACKNOWLEDGED OR PROVED AND THE ACKNOWLEDGMENT CERTIFIED, is recorded with its certificate in the recorder's office for the county where the land lies.

Delaware statement that the Disclaimer Act applies to disclaimers of any interest in or power over property, whenever created, whether disclaimed when the interest or power is created or later as the chapter provides.

Delaware rule that a person may disclaim all or part of any interest in or power over property despite a spendthrift or similar restriction, and a fiduciary may disclaim unless restricted by statute or the governing…

Delaware formula for a surviving joint owner's disclaimer of survivorship rights: the share that may be disclaimed depends on whether the deceased owner could unilaterally have reacquired a contribution-based portion,…

Delaware rule that, notwithstanding the rest of the Act, a disclaimer or transfer that the Internal Revenue Code and regulations treat as never having been transferred to the disclaimant is effective as a disclaimer…

Definitions for the Delaware Disclaimer Act, including beneficiary designation (a designation naming the beneficiary of an annuity, insurance policy, payable-on-death account, security in beneficiary form, retirement…

Delaware rule that a disclaimer of an interest in real property must be acknowledged like a deed and is not valid against anyone other than the beneficiary, the beneficiary's heirs and devisees and persons with actual…

Delaware bars: a disclaimer is barred by a written waiver of the right to disclaim, and a disclaimer of an interest is barred if before it becomes effective the disclaimant accepts the interest, voluntarily assigns,…

Defines terms for the District's Uniform Disclaimer of Property Interests Act: disclaimant, disclaimed interest, disclaimer (the refusal to accept an interest in or power over property), fiduciary, jointly held…

A disclaimer of an interest takes effect when the creating writing becomes irrevocable or, for intestate succession, at the intestate's death, and the interest passes under any provision for disclaimed interests.

A fiduciary's disclaimer of an unexercised fiduciary power takes effect when the creating writing becomes irrevocable; of an exercised power, immediately after the last exercise;

A person, and a fiduciary unless expressly restricted, may disclaim all or part of any interest in or power over property despite spendthrift or similar restrictions.

On a joint holder's death a surviving holder may disclaim the greater of a fractional share (one divided by the number of joint holders alive just before the death) or all property except the part attributable to the…

Delivery may be by personal delivery, first-class mail or another method likely to result in receipt.

A disclaimer or transfer treated under Title 26 of the United States Code and its regulations as never having been transferred to the disclaimant is effective as a disclaimer under the chapter.

A disclaimer is barred by a written waiver, and a disclaimer of an interest is barred if before it takes effect the disclaimant accepts the interest, voluntarily assigns, conveys, encumbers, pledges or transfers it or…

WHAT THE CLERK WILL REFUSE TO RECORD. Every signer's name must be printed beneath their signature with a post-office address, the name and address of the natural person who PREPARED the instrument must appear, each…

Florida text defining terms for chapter 739: a disclaimer is the refusal to accept an interest in or power over property and includes a renunciation;

Florida text providing that a disclaimer takes effect when the document creating the interest becomes irrevocable or, for intestate succession, at the intestate's death, and the disclaimed interest passes under any…

Florida text allowing delivery by personal delivery, first-class mail (effective on the postmark date) or any method resulting in receipt, and requiring a disclaimer of an interest created by intestacy or will (other…

Florida text allowing a person to disclaim, wholly or partly, conditionally or unconditionally, any interest in or power over property despite spendthrift or anti-disclaimer provisions, with a disclaimer unconditional…

Florida text allowing a surviving holder of jointly held property, on another holder's death, to disclaim a fractional share of the portion attributable to the deceased holder's contributions where the deceased could…

Florida text providing that, notwithstanding the rest of chapter 739 other than section 739.402, a disclaimer or transfer treated under section 2518 of the Internal Revenue Code as never having been transferred to the…

Florida text providing that a disclaimer may be made at any time unless barred under section 739.402. Read with section 739.402 on bars and section 739.501 and 26 U.S.C.

Florida text barring a disclaimer by a written waiver of the right to disclaim, and barring a disclaimer of an interest if before it becomes effective the disclaimant accepts the interest, voluntarily assigns, conveys,…

Florida: 689.01 generally requires a written instrument signed in the presence of two subscribing witnesses for its covered conveyances, preserving testamentary/operation-of-law provisions, leases and instruments…

A disclaimer of an interest takes effect when the creating writing becomes irrevocable or, for intestate succession, at the intestate's death. The interest passes under any provision for disclaimed interests;

A fiduciary's disclaimer of an unexercised fiduciary power takes effect when the creating writing becomes irrevocable; of an exercised power, immediately after the last exercise;

Delivery may be by personal delivery, first-class mail or another method likely to result in receipt.

Defines terms for Maryland's disclaimer subtitle, including beneficiary designation, disclaimant, disclaimed interest, disclaimer (the refusal to accept an interest in or power over property), fiduciary, future…

On a joint holder's death, a surviving holder may disclaim the greater of a fractional share (one divided by the number of joint holders alive just before the death) or all property except the part attributable to the…

A disclaimer or transfer treated under Title 26 of the United States Code or its regulations as never having been transferred to the disclaimant is effective as a disclaimer under the subtitle.

A person, and a fiduciary unless expressly restricted, may disclaim all or part of any interest in or power over property despite spendthrift or similar restrictions.

A disclaimer is barred by a written waiver, and a disclaimer of an interest is barred if before it becomes effective the disclaimant accepts the interest, voluntarily assigns, conveys, encumbers, pledges or transfers it…

Massachusetts disclaimer statute: a beneficiary may disclaim any interest passing by intestacy, will, trust, insurance, joint tenancy or entirety (except the portion attributable to the survivor's own contributions) or…

Massachusetts: 183-1 treats an authorized owner's or attorney's executed and delivered deed as sufficient without another ceremony, subject to 183-4.

Massachusetts definition of insolvency (debts exceeding assets at fair valuation, with a presumption for a debtor generally not paying debts as they come due) and of assets and debts excluded from the calculation. Ch.

Applies to the specified estates, leases for more than seven years from their making, and rent/profit assignments.

A person whose survival of an event is not established is deemed to predecease it, subject to subsection (d). The operative text does not impose 120 hours.

The order of succession after the spouse: descendants, then parents, then descendants of parents, then grandparents and their descendants. Check where the section stops before assuming a distant relative takes.

Massachusetts distributes by representation using PER CAPITA AT EACH GENERATION, which is the modern UPC system and NOT classic per stirpes. The difference changes who gets what in real families.

Massachusetts anti-lapse rule: if a devisee who is a grandparent or a grandparent's lineal descendant is dead at execution, fails to survive the testator, or is treated as having predeceased the testator, the devisee's…

Each county clerk or register of deeds and mortgages keeps a record entitled "Disclaimers" showing the disclaimant, the decedent or donee of the power and the title holder, the location of the property, the file number…

A fiduciary, or an agent acting within the authority of a power of attorney, may disclaim property or an interest in it, but, unless the governing document expressly authorizes the disclaimer, only after the court with…

A disclaimer must be in writing, signed and acknowledged by the person disclaiming, and must describe the property, interest, power or discretion disclaimed, identify the municipality and county of any real property…

A fiduciary, including an agent under a power of attorney, may disclaim a power or discretion held in a fiduciary capacity;

A disclaimer by an intestate heir, or by a devisee, testamentary trust beneficiary or testamentary appointee, is filed with the surrogate or clerk of the Superior Court where administration is or will be commenced, with…

Definitions for the disclaimer chapter: a present interest takes effect in immediate possession, use or enjoyment; a future interest depends on termination of an intervening interest or the happening of an event;

A disclaimer, or a written waiver of the right to disclaim, binds the disclaimant or person waiving and everyone claiming by, through or under that person.

The disclaimer chapter, as amended by P.L.2004, c.132, is not intended to enlarge, limit, modify or otherwise affect the federal requirements for a qualified disclaimer under 26 U.S.C. 2518 or 26 U.S.C. 2046.

An heir, a devisee or beneficiary under a will or testamentary trust, an appointee under a testamentary power, or a person succeeding to a disclaimed interest may disclaim all or part of any property or interest by…

A disclaimer is a nonacceptance, not a transfer, and the disclaimant is treated as never having received the interest;

New York statute authorizing a transfer on death deed of real property in the state: an individual may transfer property to beneficiaries effective at death by a revocable, nontestamentary deed made with testamentary…

A beneficiary of a disposition, which the section defines to include testamentary and nontestamentary transfers, may renounce all or part of the interest by a signed and acknowledged writing filed with the court having…

Intestacy text: a spouse who survives with issue takes fifty thousand dollars and one-half of the residue, a spouse with no issue takes the whole, and the section then lists the shares of issue, parents, issue of…

Consistent with the person's limitations, wishes and the least restrictive intervention, the court may authorize the guardian to manage property, support the person and dependents, and transfer part of the person's…

Section 1-2.14 defines per stirpes for persons taking as issue of a deceased ancestor. At the nearest generation containing surviving issue, divide for each survivor and each deceased member who left surviving issue.

Section 1-2.16 defines by representation for persons taking as issue of a deceased ancestor.

Section 2-1.2 distinguishes dispositions to issue by execution date, unless a contrary intention is expressed.

Unless the will provides otherwise, section 3-3.3 saves the covered disposition to the testator's issue or a brother or sister who dies during the testator's lifetime leaving issue who survive the testator;

In a New York statutory short form power of attorney, authority over estate transactions lets the agent act for the principal in estates, trusts and funds, including, subject to EPTL 2-1.11(d), to accept, reject,…

New York imposes its own estate tax on the taxable estate of a resident and on New York property of a non-resident, with a credit that phases out as the New York taxable estate rises from the basic exclusion amount to…

Ohio text on disclaimers of succession to property: a disclaimant includes, for nontestamentary instruments, a grantee, donee, person succeeding to a disclaimed interest, surviving joint or survivorship tenant and…

Ohio text requiring the executor or administrator, when real property passes by intestacy or will, to apply after the inventory including it and before the final account for a certificate of transfer, except for…

Official Ohio standard probate form under R.C. 2113.61 applying for a certificate of transfer of real property the decedent owned, with boxes for testacy and the date the will was admitted, payment or security of known…

Ohio's intestacy scheme. The spouse's share depends on whether the surviving children are also the spouse's: the whole estate where they are, and a first-dollar amount plus a fraction where one or more are not, on the…

Ohio text allowing any power of appointment to be released in whole or part by a signed writing acknowledged in the manner prescribed for deeds, effective with or without consideration and without delivery of a copy…

Ohio text providing, unless the will shows a contrary intent, that when a devisee who is a grandparent, a descendant of a grandparent, or a stepchild fails to survive the testator by 120 hours and leaves surviving…

Ohio text providing that a fiduciary or other person holding property subject to a power of appointment has no notice of a release until a copy is delivered to that person, and a purchaser or mortgagee of real property…

A disclaimer of an interest passing by will or intestacy is filed with the clerk of the orphans' court division of the county of the decedent's domicile (or, for a nonresident, where the property is located) with a copy…

A disclaimer, in whole or in part, may be made of any present or future interest, vested or contingent, including a possible future right to take as an appointee under an unexercised power of appointment or under a…

A disclaimer relates back to the decedent's death or the effective date of the inter vivos transfer or contract;

A disclaimer may be made at any time before acceptance, which may be express or inferred from taking possession or delivery, a written waiver, an assignment, conveyance, encumbrance, pledge or other transfer or contract…

Electing the share disclaims the spouse's other beneficial interests in the listed property, and property already received is charged against the share.

A person to whom an interest in property would have devolved by any means, including a will beneficiary, appointee, intestate taker, surviving joint tenant, inter vivos donee, third-party beneficiary of life insurance,…

A disclaimer for a decedent, minor or incapacitated person may be made by the personal representative, the guardian of the estate, or an agent under a durable power of attorney that confers the authority, if the court…

Chapter 62 does not abridge a right to disclaim under any other statute and does not affect additional requirements for a disclaimer to be effective for inheritance tax or other purposes covered by other statutes.

Regulation text (realty transfer tax): a document evidencing a specific or residuary devise of real estate by will or intestacy, or an orphans' court adjudication allocating realty to a surviving spouse's exemption or…

Texas text providing that where the disclaimant's descendants would share by representation, an interest disclaimed on a decedent's death passes only to the disclaimant's descendants who survive the decedent, and an…

Texas text requiring an effective disclaimer to be in writing, declare the disclaimer, describe the interest or power disclaimed, be signed by the person making it, and be delivered or filed as Subchapter C provides.

Texas text providing that a disclaimer of an interest passing at a decedent's death takes effect as of, and relates back for all purposes to, the time of death, and the disclaimed interest is not subject to the…

Texas text allowing a disclaimant, subject to the rest of Subchapter C, to deliver a disclaimer by personal delivery, first-class mail, fax, e-mail or any other method likely to result in receipt.

Texas text requiring a disclaimer of an interest created by intestate succession or by will (other than an interest in a testamentary trust) to be delivered to the personal representative of the decedent's estate or, if…

Texas text on disclaimers of interests under beneficiary designations (annuities, insurance, pay-on-death accounts, securities in beneficiary form, retirement plans and other nonprobate transfers at death): before the…

Texas text allowing a fiduciary acting as such to disclaim an interest or power that would have passed to the ward, estate, trust or principal, unless Texas law or the governing document restricts it, generally without…

Texas text allowing a surviving holder of survivorship property, on a co-holder's death, to disclaim in whole or part the deceased holder's interest that would pass to the survivor.

Texas text providing that, notwithstanding the rest of the chapter, a disclaimer or transfer is effective as a disclaimer under the chapter if the disclaimed or transferred interest is treated under the Internal Revenue…

Texas text allowing a disclaimer to be filed, recorded or registered where a document transferring the property or power is required or authorized to be.

Defines terms for Virginia's disclaimer chapter: disclaimant, disclaimed interest, disclaimer (the refusal to accept an interest in or power over property), fiduciary, jointly held property (expressly including tenancy…

A disclaimer of an interest takes effect when the creating writing becomes irrevocable or, for intestate succession, at the intestate's death.

A fiduciary's disclaimer of an unexercised fiduciary power takes effect when the creating writing becomes irrevocable; of an exercised power, immediately after the last exercise.

A person may disclaim all or part of any interest in or power over property despite a spendthrift or similar restriction, and a fiduciary may disclaim unless expressly restricted;

On a joint holder's death, a surviving holder may disclaim the greater of a fractional share (one divided by the number of joint holders alive just before the death) or all of the property except the part attributable…

Delivery may be by personal delivery, first-class mail or another method likely to result in receipt.

A disclaimer is barred by a written waiver of the right to disclaim, and a disclaimer of an interest is barred if before it takes effect the disclaimant accepts the interest, voluntarily assigns, conveys, encumbers,…

Principles of law and equity supplement the disclaimer chapter unless displaced, and the chapter does not limit any right to waive, release, disclaim or renounce an interest or power under other law.