Inheritance Disclaimer and Renunciation Requirements by State
When an adult beneficiary wants to refuse all or part of an inheritance or other property interest passing at death, what must the state-law disclaimer contain, how must it be signed, delivered, filed, or recorded, what timing or acceptance events bar it, and how does the disclaimed interest pass?
What this survey covers
A disclaimer is a refusal to accept an interest that otherwise would pass to a beneficiary. This survey covers the state-law mechanics for a competent adult acting personally: what the document must say, how it must be executed, where it must go, what conduct can bar it, and how the property passes after the refusal.
The table covers interests passing through probate and common nonprobate arrangements when the state's general disclaimer statute reaches them. It does not turn a disclaimer into a way to select a replacement beneficiary, and it does not advise whether refusing property is sound tax, creditor, bankruptcy, or public-benefits planning.
State validity is not federal tax qualification
The federal qualified-disclaimer rules are a separate tax layer. A state may allow a disclaimer without a fixed nine-month validity deadline while federal tax treatment still depends on federal timing and other conditions. Florida illustrates the split: its act says a disclaimer may be made at any time unless a statutory bar applies, while a separate section recognizes a transfer treated under Internal Revenue Code § 2518 as a disclaimer under state law. Fla. Stat. §§ 739.401, 739.501. The federal statute separately requires a written refusal received within nine months after the later of the transfer or the disclaimant reaching age 21, no prior acceptance, and passage without the disclaimant's direction. 26 U.S.C. § 2518(b).
Pennsylvania also says mere lapse of time does not itself constitute acceptance, yet it uses six months for a different question: whether accepting part of a single interest leaves the balance disclaimable. That is not a universal disclaimer deadline. 20 Pa.C.S. § 6206.
The finished table also shows two state-law ways to separate effectiveness from federal tax qualification. Vermont's Act 123, effective June 8, 2026, repealed its former nine-month chapter and replaced it with a modern act that has no general fixed state deadline. Wyoming retains a nine-month qualified-disclaimer route but separately makes an otherwise nonqualifying written irrevocable disclaimer state-effective when the beneficiary acknowledges in writing that it does not qualify for federal or other tax purposes. 2026 Vt. Acts & Resolves No. 123; W.S. § 2-1-403(d).
Why the dimensions stay separate
Document medium and execution form vary independently. Virginia permits a signed writing or other retrievable record and imposes no witness or acknowledgment rule in its general formalities section. Florida requires a writing signed, witnessed, and acknowledged in the manner used for recordable real-estate deeds, plus delivery or filing of an original. Va. Code § 64.2-2603(D); Fla. Stat. § 739.104(3).
Delivery and filing are separate from execution. For a will or intestate interest, Florida and Virginia generally route the disclaimer to the personal representative, with a court-filing fallback if none is serving. Pennsylvania instead requires filing with the clerk of the orphans' court division and delivery of a copy to the fiduciary holding the property. Fla. Stat. § 739.301(2); Va. Code § 64.2-2610(C); 20 Pa.C.S. § 6204(a).
Real-property recording has its own consequences. Florida recording supplies constructive notice when the disclaimer contains a legal description, but failure to record does not defeat validity between the disclaimant and the people who take because of the disclaimer. Pennsylvania makes recording optional but denies effect against a bona fide purchaser or lienholder for value who acts before recording. Fla. Stat. § 739.601; 20 Pa.C.S. § 6204(d).
These current provisions show why coverage, partial form, document contents, execution, timing, delivery, recording, bars, and destination remain nine separate dimensions.
Get this answered for your state
This survey compares every state side by side. Ask about your specific situation and see what your state's law says, with citations to the statutes.
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| State | Governing law and covered interests | Whole, partial, and conditional disclaimer | Writing or record and required contents | Signature, witnesses, acknowledgment, and notary | State deadline, irrevocability, and federal-tax overlay | Delivery, filing, and recipient | Real-property recording and notice | Acceptance, transfer, insolvency, and creditor bars | Effective date and destination |
|---|---|---|---|---|---|---|---|---|---|
| Alabama verified 2026-08-01 | Alabama Uniform Disclaimer of Property Interests Act, Ala. Code §§ 43-8-290 to 43-8-298; covers heirs, devisees, beneficiaries under testamentary or nontestamentary instruments or contracts, surviving joint tenants, successive takers, appointees, and property devolving by any means. Other statutory waiver/release/disclaimer routes remain available. |
Whole or partial; survivorship interests may be separately disclaimed, with a special entire-interest rule when the deceased joint tenant created the joint tenancy without the survivor joining. The act states no express fraction, formula, monetary-amount, term, or general conditional-disclaimer rule. |
Writing required; must describe the property or interest, declare the disclaimer and its extent, and be signed. No original, copy, general legal-description, or tax statement is required, except that an intended federal qualified disclaimer under § 43-8-292(c) must specifically say so. The act does not itself define an electronic record. |
Signed by the beneficiary. The act states no witness, acknowledgment, oath, notarization, attestation, or electronic-authentication requirement. |
General 9-month Alabama deadlines vary by present/future, testamentary/nonprobate, actual-knowledge, and revocable-instrument triggers. Post-1976 taxable transfers intended as federal qualified disclaimers use § 43-8-292(c)'s later-of-transfer-or-age-21 delivery rule and specific statement. The act states no general irrevocability point, but § 43-8-294(c) makes a disclaimer binding. |
Will/intestacy requires timely filing in the probate court where administration began or could begin, plus personal delivery or registered/certified mailing of a copy to a personal representative or other fiduciary. Nontestamentary interests require timely delivery or filing and personal delivery or registered/certified mailing to the trustee, titleholder, or possessor. No express postmark safe harbor. |
A copy of a real-property disclaimer may be recorded with the probate judge in the county where the property lies. Recording is optional; the act states no legal-description, constructive-notice, purchaser, lienholder, or nonrecording-validity consequence. |
Barred by assignment, conveyance, encumbrance, pledge, transfer or contract, written waiver, acceptance or benefit, or judicial sale before effectiveness. Spendthrift restrictions do not eliminate the right. The act states no express insolvency or general creditor-claim bar or creditor shield. |
An express alternate disposition controls; otherwise testamentary/intestate property passes as if the beneficiary predeceased the decedent or power donee, and nontestamentary property as if the beneficiary died before instrument effectiveness. Future interests use the determinative event. Disclaimer relates back and is binding on the beneficiary and those claiming through the beneficiary. |
| Alaska verified 2026-08-01 | AS 13.70.010-.195, Uniform Disclaimer of Property Interests Act; any interest in or power over property whenever created, including will/intestacy, trusts, beneficiary designations, joint property, tenancy by the entirety, and powers of appointment; disclaimer includes renunciation (§§ .010, .050, .060, .100, .190, .195) |
Whole or partial, conditional or unconditional; default is unconditional and not modifiable/revocable unless the writing says otherwise. Partial form may use a fraction, percentage, money amount, term, power limitation, or another interest/estate (§ 13.70.030(a), (d)) |
Writing required; must declare that the writing is a disclaimer and describe the interest or power. Chapter 13.70 does not expressly authorize an electronic record or require an original, tax statement, or legal description (§ 13.70.030(c)) |
Signed by the person making the disclaimer; no witness, acknowledgment, oath, or notarization stated in the general validity rule (§ 13.70.030(c)) |
No state-chapter time limit. Irrevocable after any stated conditions are satisfied and at the later of required delivery/filing or statutory effectiveness. Federal tax-qualified time limits remain separate (§§ 13.70.030(e), .120; 26 U.S.C. § 2518) |
Personal delivery, first-class mail, or another likely-receipt method; first-class mail counts on postmark, while other methods count on receipt. Recipient varies among personal representative, trustee, settlor/transferor or representative, distribution obligor, successor taker, or power holder/fiduciary, with court fallbacks (§ 13.70.100) |
Generally optional; omission preserves between-party validity. Mandatory recorder-office filing in the recording district for real property from an irrevocable beneficiary designation. Recording realty-related disclaimers in the judicial district creates a rebuttable presumption of delivery (§§ 13.70.100(f)(2), (l), .130) |
Insolvency does not bar. Barred by written waiver; pre-effectiveness acceptance, voluntary transfer/encumbrance/contract, judicial sale, or nonjudicial foreclosure sale; also barred for child-support arrears and specified pending parentage/support proceedings (§ 13.70.110) |
Effective when the creating instrument becomes irrevocable or at intestate death; instrument controls first, otherwise generally deemed death immediately before creation, or before distribution for a survival-contingent interest, subject to descendant, estate-destination, remarried-spouse, and future-interest rules. Joint and entirety survivorship use predecease rules (§§ 13.70.040, .050, .060). |
| Arizona verified 2026-08-01 | Arizona Uniform Disclaimer of Property Interests Act, A.R.S. Title 14, Chapter 10; applies to any interest in or power over property whenever created, with routes for will, intestacy, testamentary and inter vivos trust, beneficiary-designation, survivorship, and power-of-appointment interests |
Whole or partial; a partial disclaimer may use a fraction, percentage, monetary amount, term of years, limitation of power, or another interest or estate. Section 14-10005 states no general conditional-disclaimer rule. |
Writing or other tangible, electronic, or retrievable record; must declare the disclaimer, describe the interest or power, be signed, and be delivered or filed. Electronic sounds, symbols, and processes may authenticate the record. No original-only rule is stated. |
Signed by the person making the disclaimer, including permitted electronic authentication. Section 14-10005(C) states no witness, acknowledgment, oath, or notarization requirement. |
No fixed general Arizona validity period in §§ 14-10005 or -10012; statutory bars can close the route first. Irrevocable when delivered/filed or when effective under §§ 14-10006 to -10011, whichever is later. Federal § 2518 separately uses a 9-month receipt deadline and other tax conditions. |
Personal delivery, first-class mail, or another method likely to result in receipt. Will/intestacy: personal representative or appointing court; testamentary trust: trustee, then personal representative or trust court; inter vivos trust: trustee or trust court, but settlor/transferor before irrevocability; beneficiary designation: maker before irrevocability, distributor after; survivorship: successor taker; powers use the holder/fiduciary/court routes in § 14-10012. |
Generally optional when the instrument creating the interest or power may or must be filed, recorded, or registered. Nonrecording does not defeat validity between the disclaimant and successor takers; § 14-10015 states no special legal-description or express purchaser/lienholder rule. |
Barred by written waiver; before effectiveness, barred by acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or a contract to do so, or judicial sale; other law may add limits. No express insolvency or general creditor bar appears in § 14-10013. A barred interest disclaimer operates as a transfer to the statutory taker; a barred power disclaimer is ineffective. |
Effective when the creating instrument becomes irrevocable, or at death for intestacy. An express disclaimer-destination clause controls; otherwise an individual is treated as dying immediately before distribution, with a descendants-by-representation rule when applicable. A survivorship interest passes as if the disclaimant predeceased the deceased joint holder. |
| Arkansas verified 2026-08-01 | Uniform Disclaimer of Property Interests Act (1999), Ark. Code Ann. §§ 28-2-201 to -221; reaches any interest in or power over property whenever created, including will/intestacy, trust, beneficiary-designation, survivorship, and power-of-appointment interests |
Whole or partial; a partial disclaimer may use a fraction, percentage, monetary amount, term of years, power limitation, or any other interest or estate. The act does not expressly prescribe whether a disclaimer may be conditional. |
Writing or other tangible, electronic, or retrievable record; must declare the disclaimer, describe the interest or power, be signed, and be delivered or filed under § 28-2-212. No original-document rule stated. |
Signed with present intent by a tangible symbol or an electronic sound, symbol, or process; the act states no witness, acknowledgment, oath, attestation, or notarization requirement |
No fixed Arkansas deadline for an ordinary disclaimer; act before a statutory bar, and other law may bar or limit. Irrevocable at the later of required delivery/filing or statutory effectiveness. A tax-qualified disclaimer must meet 26 U.S.C. § 2518's timing—generally 9 months—and other federal conditions. |
Personal delivery, first-class mail, or another method likely to result in receipt. Will/intestacy: personal representative or court fallback; testamentary trust: trustee, then representative/court fallback; inter vivos trust: trustee/court, or settlor/transferor while revocable; beneficiary designation: creator before irrevocability, distributor afterward; survivorship: successor taker. |
A copy of every disclaimer involving Arkansas real property must be recorded with the circuit clerk in the county where the property lies. Nonrecording does not affect validity between the disclaimant and successor takers. If the spouse consents in writing to a recorded disclaimer, the spouse loses the stated dower or curtesy interest. No legal-description rule stated. |
Barred by written waiver; before effectiveness, acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or a contract to do so, and judicial sale. Other law may bar or limit. No express act-level insolvency or ordinary creditor-claim bar. |
Instrument-created interest: effective when the instrument becomes irrevocable; intestacy: effective at death. The instrument's disclaimer provision controls first; otherwise an individual is generally treated as dying immediately before distribution, with descendant and estate-destination overrides. The disclaimant's own future interest is not accelerated. Joint property uses the greater of a 1/holder fraction or all value above the survivor's contribution and passes as if the survivor predeceased. |
| California verified 2026-08-16 | California Probate Code Part 8, §§ 260-295; covers real and personal, legal and equitable, whole and fractional interests, powers over property, wills, intestacy, trusts, gifts, beneficiary designations, insurance/annuities, survivorship property, employee benefits, retirement accounts, TOD deeds, and other testamentary or inter vivos interests |
Whole or part under § 275. Part 8 does not expressly authorize a general conditional-disclaimer form. |
Writing required; it must identify the creator, describe the interest, and state the disclaimer and its extent |
Signed by the disclaimant; no witness, acknowledgment, oath, or notary requirement for basic validity under § 278. Optional real-property recording requires acknowledgment and proof like a real-property grant. |
File within a reasonable time after the person able to disclaim learns of the interest. Section 279 supplies different 9-month conclusive presumptions by interest type; outside them, the disclaimant must prove reasonable timing after knowledge. Effective disclaimer is irrevocable. Federal qualified-disclaimer rules separately impose their own 9-month receipt and other conditions, and § 295 recognizes a federally effective disclaimer under state law. |
File with any one listed recipient: the proper superior court; the trustee, personal representative, other fiduciary, or distributor; a person with custody, possession, or legal title; or the creator of the interest. Part 8 states no separate personal-delivery, mail, receipt, or original-document rule. |
Optional recording in the same manner and with the same effect as a real-property grant, but only if acknowledged and proved like a grant. California's general recording/nonrecording rules then apply; a recorded disclaimer can protect real-property transactions despite omission of a separate § 280(a) filing. |
Barred after acceptance, including voluntary assignment, conveyance, encumbrance, pledge, transfer or contract; written waiver; acceptance of the interest or benefit; or judicial sale. A gratuitous transfer of the entire interest to the same people who would take after an otherwise qualified disclaimer is not acceptance. No express insolvency bar; an effective disclaimer binds creditors and is not a voidable transfer under California's UVTA. |
An express creator-provided disclaimer destination controls. Otherwise a present interest passes as if the disclaimant predeceased the creator, and a future interest as if the disclaimant died before the determining event; the disclaimer relates back to the creator's death or that event. Statutory generation-level exceptions apply. |
| Colorado verified 2026-08-01 | Colorado Uniform Disclaimer of Property Interests Act, C.R.S. §§ 15-11-1201 to 15-11-1218; applies to any interest in or power over property whenever created and expressly routes will, intestacy, trust, beneficiary-designation, survivorship, and power interests. |
Whole or partial; a partial disclaimer may use a fraction, percentage, monetary amount, term of years, power limitation, or another interest or estate. Part 12 states no express general conditional-disclaimer rule; federal tax qualification separately requires an unqualified refusal. |
Writing or other record required; must declare the disclaimer, describe the interest or power, be signed, and be properly delivered or filed, with recording added for the recorded-real-property circumstance. A record may be tangible, electronic, or another medium if retrievable in perceivable form; no original, general legal-description, or tax-statement requirement appears in Part 12. |
Signed by the beneficiary. Part 12 states no general witness, acknowledgment, oath, or notary requirement; Colorado's recording law recognizes that an instrument affecting real-property title may be recorded even if unacknowledged or defectively acknowledged. |
No fixed general Colorado deadline; act before a statutory bar. Irrevocable on the later of required delivery/filing/recording or statutory effectiveness. § 15-11-1214 recognizes federally tax-qualified treatment; federal § 2518 separately uses a 9-month receipt limit and other conditions. |
Personal delivery, first-class mail, or another method likely to result in receipt; no express mailing-date safe harbor. Will/intestacy generally goes to the personal representative or appointing court; trusts, beneficiary designations, survivorship interests, and powers use the recipients or court fallbacks in § 15-11-1212. |
If the beneficiary has a recorded real-property interest, a copy must be recorded with the clerk and recorder of the county where the property lies; it is not effective between any persons until recorded. Other filing or registration is optional and omission does not affect validity between the beneficiary and successor takers. Part 12 states no separate legal-description rule. |
Barred by written waiver; before effectiveness, barred by acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or contract, or judicial sale; other law may add limits. Part 12 states no express insolvency or general creditor-claim bar. A barred interest disclaimer acts as a transfer; a barred power disclaimer is ineffective. |
Effective when the creating instrument becomes irrevocable, or at the intestate's death; a survivorship disclaimer takes effect at the deceased holder's death. An express disclaimer clause controls; otherwise the individual is generally treated as dying immediately before distribution, subject to descendant and estate-fallback rules. Survivorship property has separate one-survivor and multiple-survivor routes. |
| Connecticut verified 2026-08-01 | Conn. Gen. Stat. ch. 802g, §§ 45a-578 to -585. Section 45a-579 covers wills, intestacy, testamentary powers, and other estate interests; § 45a-583 covers inter vivos trusts, annuities, insurance, bank accounts, POD/survivorship transfers, joint tenancy, non-testamentary powers, and other beneficiary instruments. |
Whole or part for ordinary will, intestacy, and non-testamentary interests (§§ 45a-579(a), 45a-583(a)); partial disclaimer of a surviving joint tenant's real-property interest is void (§ 45a-583(f)). Chapter 802g does not expressly authorize conditional disclaimers or prescribe formula/fraction wording. |
Written disclaimer that describes the interest, declares the disclaimer, and states its extent (§§ 45a-579(c), 45a-583(c)). The chapter does not state an electronic-record, original-document, legal-description, tax-statement, or sworn-verification requirement as part of the general minimum. |
Execute as a Connecticut deed or as a deed under the law of the place of execution (§§ 45a-579(c), 45a-583(c)). Connecticut deed form requires the natural-person signer, acknowledgment as the signer's free act and deed, and 2 attesting witnesses (Conn. Gen. Stat. § 47-5(a)). |
Present will/intestacy interest: 9 months after the later of death or age 18; future interest: 9 months after the later of final ascertainment/indefeasible vesting or age 18 (§ 45a-579(d)). Non-testamentary interests use parallel effective-date/vesting clocks plus a 9-month actual-knowledge rule when the interest was unknown (§ 45a-583(d)). A compliant disclaimer is irrevocable (§ 45a-578(c)). Federal § 2518 separately uses age 21 and other tax conditions. |
Will/intestacy: deliver to the estate's legal representative or holder of legal title; optional Probate Court filing of the disclaimer plus a formally executed receipt within the deadline is conclusive evidence of timeliness (§ 45a-579(d)). Non-testamentary: deliver to the transferor, transferor's legal representative, or legal-title holder (§ 45a-583(d)). |
Record a copy with the town clerk where the land lies. For will/intestacy realty, record within the 9-month period or the disclaimer is ineffective against anyone other than the disclaimant/person represented as to that interest (§ 45a-579(d)(4)). For non-testamentary realty, third-party effect begins on recording, except against persons with actual knowledge (§ 45a-583(d)(5)). |
Barred before effectiveness by assignment, conveyance, encumbrance, pledge, transfer, written waiver, acceptance or benefits, judicial sale, or failure to redeem real-property equity after strict foreclosure (§ 45a-580(a)). Spendthrift restrictions do not remove the right (§ 45a-580(b)); no separate insolvency or ordinary creditor-claim bar appears in the chapter's text. |
Compliant disclaimer is irrevocable and relates back: to death for § 45a-579 interests and to the non-testamentary instrument's effective date for § 45a-583 interests. An express disclaimer disposition controls; otherwise an adult acting personally is generally treated as predeceasing the owner/donee or dying immediately before the instrument's effective date. Special provision-level, future-interest, and joint-tenancy rules apply. |
| Delaware verified 2026-08-01 | 12 Del. C. ch. 6, Delaware Disclaimer Act; applies to any interest in or power over property whenever created, with rules for will/intestacy, trusts, beneficiary designations, survivorship property, and powers of appointment (§§ 601, 603) |
Whole or partial; may use a fraction, percentage, term of years, power limitation, specific monetary value, or lesser interest/estate. No conditional form is expressly stated (§ 605(a), (d)) |
Paper writing required; declare the disclaimer and extent and describe the interest or power. No original, tax statement, or legal description in the general contents rule (§ 605(c)) |
Self-signing: disclaimant's signature, no witnesses. Directed signing: another person signs the disclaimant's name in the disclaimant's presence and express direction before 2 will-competent witnesses. No general acknowledgment/notary rule, but real-property disclaimers must be acknowledged like deeds (§§ 605(c)(4), 613) |
No fixed ordinary Delaware deadline under the current Act; the transition section confirms the former 9-month regime was superseded in 2006. Irrevocable at the later of required delivery and statutory effectiveness. Federal qualification separately uses a 9-month receipt rule (§§ 605(e), 615-616; 26 U.S.C. § 2518) |
Personal delivery, first-class mail, or another likely-receipt method, with a federal-timely-mailing analogue and delivery to all co-recipients. Will/intestacy requires personal representative (if serving) plus court; testamentary trust requires trustee/PR plus court; inter vivos trust, beneficiary designation, survivorship, and power routes vary (§ 612) |
Real-property disclaimer must be acknowledged like a deed. Recording the original/attested copy is required to bind anyone other than the beneficiary, beneficiary's heirs/devisees, and persons with actual notice; already-irrevocable beneficiary-designation realty also uses mandatory county-recorder delivery (§§ 612(f)(2), 613) |
Written waiver; pre-effectiveness acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or contract; judicial sale; and any other-law limit. Barred interest disclaimer operates as a transfer to the same statutory takers; no express insolvency/general creditor bar (§ 614) |
Instrument interest effective when instrument becomes irrevocable; intestacy at death. Instrument controls first, otherwise individual treated as dying immediately before distribution, subject to descendant and future-interest rules; disclaimant's retained future interest does not accelerate (§ 606) |
| District of Columbia verified 2026-08-01 | D.C. Code §§ 19-1501 to -1518, Uniform Disclaimer of Property Interests Act; any interest in or power over property whenever created, with routes for will/intestacy, trusts, beneficiary designations, joint property, and powers of appointment (§§ 19-1501, -1503, -1512) |
Whole or partial; partial form may use a fraction, percentage, monetary amount, term of years, power limitation, or another interest/estate. Chapter 15 does not expressly authorize a conditional disclaimer (§ 19-1505(a), (d)) |
Writing or other tangible/electronic retrievable record that declares the disclaimer and describes the interest or power; no original, tax statement, or legal description in the general contents rule (§ 19-1505(c)) |
Signed by the person making the disclaimer, including a qualifying electronic signature; no witness, acknowledgment, oath, or notarization stated in the general validity rule (§ 19-1505(c)) |
No fixed ordinary District deadline; pre-effectiveness bars apply. Irrevocable at the later of required delivery/filing and statutory effectiveness. Federal 9-month tax-qualified rule remains separate (§§ 19-1505(e), -1513, -1514; 26 U.S.C. § 2518) |
Personal delivery, first-class mail, or another method likely to result in receipt; recipient varies among personal representative, trustee, settlor/transferor, distribution obligor, successor taker, or power holder/fiduciary, with court fallbacks (§ 19-1512) |
Generally optional when the underlying instrument may/must be recorded; omission preserves between-party validity. Mandatory Recorder of Deeds filing for real property from an already irrevocable beneficiary designation (§§ 19-1512(g)(2), -1515) |
Written waiver; pre-effectiveness acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or contract; judicial sale; and any other-law limit. Barred interest disclaimer operates as a transfer to the same statutory takers; no express insolvency/general creditor bar (§ 19-1513) |
Effective when the creating instrument becomes irrevocable or at intestate death; instrument controls first, otherwise individual treated as dying immediately before distribution, subject to descendant, estate-destination, remarried-spouse, and future-interest rules. Joint survivorship uses a predecease rule (§§ 19-1506, -1507). |
| Florida verified 2026-08-01 | Florida Uniform Disclaimer of Property Interests Act, Fla. Stat. ch. 739; exclusive Florida-law route for disclaiming any interest in or power over property, including a renunciation, will/intestacy, trust, beneficiary-designation, and survivorship interests |
Whole or partial; conditional or unconditional (unconditional by default unless the writing expressly says otherwise). A partial refusal may use a fraction, percentage, dollar amount, term of years, power limitation, or another interest or estate. |
Paper writing required; it must declare that it is a disclaimer and describe the interest or power. The disclaimant must sign, and an original—not merely a copy—must be delivered or filed. |
Signed by the disclaimant, in the presence of 2 subscribing witnesses, and acknowledged or proved in a form that makes a Florida real-property instrument recordable (commonly before a notary; other § 695.03 officers also qualify) |
No fixed Florida validity deadline—permitted at any time unless barred. It becomes irrevocable only after any stated conditions are satisfied and the required delivery/filing or statutory effectiveness occurs, whichever is later. Federal qualified-disclaimer rules separately use a 9-month receipt deadline and other tax conditions. |
Personal delivery, first-class mail (effective on postmark), or another method resulting in receipt. Will/intestacy: personal representative, or court clerk if none serves; testamentary trust: trustee, then personal representative/court fallback; inter vivos trust: trustee or court fallback (settlor/transferor if still revocable); beneficiary designation: creator before irrevocability, distributor after; survivorship: successor taker or will/intestacy fallback if not reasonably locatable. |
Recording is not required for validity between the disclaimant and successor takers, but constructive notice requires a legal description and recording with the clerk of court in every county where the real estate lies; notice begins on filing |
Barred by written waiver; acceptance; voluntary assignment, conveyance, encumbrance, pledge, transfer, or contract to do so; judicial sale; or insolvency when the disclaimer becomes irrevocable. No separate general creditor bar appears in § 739.402 beyond the insolvency rule. |
Effective when the creating instrument becomes irrevocable, or at death for intestacy. An express disclaimer-destination clause controls; otherwise an individual generally is treated as dying immediately before creation (or before distribution when survival to distribution is required), with special descendant-by-representation and future-interest rules. |
| Georgia verified 2026-08-01 | O.C.G.A. § 53-1-20; Georgia calls the refusal a renunciation and covers any property interest, power, or right transferred by contract or operation of law, including testamentary, intestate, trust, beneficiary-designation, survivorship, and power-of-appointment interests |
Whole or partial. A stated wish about the next recipient is merely precatory and has no legal effect unless specifically declared to be a condition; federal qualified-disclaimer treatment separately requires an unqualified refusal. |
Written instrument required; it must describe the renounced property and declare the renunciation and its extent |
Signed by the person renouncing; § 53-1-20 states no witness, acknowledgment, oath, or notary requirement |
State law independently requires receipt within 9 months after the later of the transfer or the renouncing person reaching age 21. Section 53-1-20 states no separate irrevocability point. Federal § 2518 also uses a 9-month receipt rule but separately requires an irrevocable, unqualified refusal and other tax conditions. |
Must be received by the transferor, the transferor's legal representative, or another holder of title. Probate-court filing where estate proceedings are pending or could begin is optional and conclusively establishes receipt by the personal representative by the filing date, subject to proof of earlier receipt. |
Optional filing in the real-property records of the county where the land lies; § 53-1-20 states no mandatory legal-description, constructive-notice, purchaser, or lienholder rule |
Express statutory bar: prior acceptance of the property or any benefit. Section 53-1-20 states no separate assignment, encumbrance, insolvency, or creditor bar; a renunciation that otherwise works but misses the writing or receipt requirements instead operates as a transfer to the same statutory takers. |
A governing instrument may provide otherwise expressly or by implication. Default: deemed predecease of the decedent or power holder, with acceleration even of contingent interests; special sole-sibling and sole-aunt/uncle limits apply for two intestacy provisos. Relation back is to death, attempted gift, or power creation, as applicable. |
| Hawaii verified 2026-08-01 | HRS ch. 526, Uniform Disclaimer of Property Interests Act; any interest in or power over property whenever created, with rules for ordinary interests, trusts, beneficiary designations, survivorship property, and powers of appointment (§ 526-3) |
Whole or partial; partial form may use a fraction, percentage, monetary amount, term of years, power limitation, or another interest/estate. Chapter does not expressly authorize a conditional disclaimer (§ 526-5(a), (d)) |
Writing or other tangible/electronic retrievable record that declares the disclaimer and describes the interest or power; no original, tax statement, or legal description in the general contents rule (§ 526-5(c)) |
Signed by the person making the disclaimer; no witness, acknowledgment, oath, or notarization stated in the validity rule (§ 526-5(c)) |
No fixed ordinary state deadline; pre-effectiveness bars apply. Irrevocable at the later of required delivery/filing and statutory effectiveness. Federal 9-month tax-qualified rule remains separate (§§ 526-5(e), 526-13, 526-14; 26 U.S.C. § 2518) |
Personal delivery, first-class mail, or another method likely to result in receipt; recipient varies among personal representative, trustee, settlor/transferor, distribution obligor, successor taker, or power holder/fiduciary, with court fallbacks (§ 526-12) |
Generally optional when the underlying instrument may/must be recorded; omission preserves between-party validity. Mandatory Bureau/Land Court route for real property from an already irrevocable beneficiary designation (§§ 526-12(g)(2), 526-15) |
Written waiver; pre-effectiveness acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or contract; judicial sale; and any other-law limit. Barred interest disclaimer operates as a transfer to the same statutory takers; no express insolvency/general creditor bar (§ 526-13) |
Effective when the creating instrument becomes irrevocable or at intestate death; instrument controls first, otherwise individual treated as dying immediately before distribution, subject to descendants-by-representation and future-interest rules. Chapter says disclaimer is not a transfer, except barred-interest treatment (§§ 526-5(f), 526-6, 526-13(f)) |
| Idaho verified 2026-08-01 | Idaho Code § 15-2-801; covers heirs, devisees, successors to renounced interests, will/trust and other testamentary or nontestamentary beneficiaries, powers and future interests, joint interests, insurance interests, grantees, and other benefit recipients |
Whole or partial, including powers, future interests, specific parts, fractional shares, or assets; statute does not expressly authorize a conditional renunciation (§ 15-2-801(1)(a)) |
Written instrument describing the property or interest, signed by the person renouncing, and declaring the renunciation and its extent (§ 15-2-801(1)(a)-(b)) |
Disclaimant's signature only; no witness, acknowledgment, oath, or notarization stated (§ 15-2-801(1)(b)) |
File within 9 months after the later of transfer or death of the decedent/power-holder; if taker not finally ascertained, 9 months after ascertainment or indefeasible vesting. Renunciation is binding; federal age-21 and acceptance rules remain separate (§ 15-2-801(2), (6); 26 U.S.C. § 2518) |
File in the court of the county where estate proceedings are or would be pending; deliver a copy in person or by registered/certified mail to the personal representative and applicable trustee (§ 15-2-801(2)) |
Optional: a copy may be recorded with the recorder in the county where the real estate lies; recording is not stated as a validity condition (§ 15-2-801(2)) |
Express bars: prior assignment, conveyance, encumbrance, pledge, transfer or contract; written waiver; or judicial sale/disposition before effectiveness. No express Idaho acceptance, insolvency, or general creditor bar; federal tax acceptance rule is separate (§ 15-2-801(4)) |
Contrary governing-instrument direction controls; otherwise disclaimant is treated as predeceasing the decedent or power-holder, future interests follow the same rule, and renunciation relates back to death. Renunciation and waiver bind the actor and claimants through them (§ 15-2-801(3), (6)) |
| Illinois verified 2026-08-01 | 755 ILCS 5/2-7 (Probate Act of 1975); any property or interest passing by any means, including survivorship interests and powers held under the Illinois Trust Code |
Whole or partial; may cover a fractional share, undivided interest, identified asset, portion or amount, limited interest/estate, or survivorship-derived interest. Section 2-7 does not expressly authorize conditional disclaimers. |
Written disclaimer required; it must describe the property or interest, be signed, and declare the disclaimer and its extent. No statutory original-document requirement. |
Signed by the disclaimant or representative; no witness, acknowledgment, oath, verification, or notary requirement in § 2-7 |
No fixed Illinois validity deadline; mere lapse of time, with or without knowledge, is not acceptance. A disclaimer made under § 2-7 is irrevocable and binding, but the section does not state a separate delivery-trigger formula. Federal qualified-disclaimer rules separately use a 9-month receipt deadline and other tax conditions. |
Deliver to transferor/donor or representative, trustee, or other titleholder. If none readily determinable, deliver to possessor or successor taker, or use the permitted filing/recording route. A death-transfer counterpart may be filed with the circuit-court clerk where the estate is or could be administered. |
An executed counterpart may be recorded with the county recorder where the real estate lies (or filed with the registrar of titles for registered land). Section 2-7 states no constructive-notice, purchaser, or lienholder consequence for recording or nonrecording. |
Barred by pre-effect judicial sale; assignment, conveyance, encumbrance, pledge, sale, other transfer, or contract; written waiver; or acceptance. Acceptance must be affirmatively proved and includes possession, delivery, or benefits; mere delay is not acceptance. No general insolvency or creditor rule in § 2-7. |
Governing instrument controls; otherwise present death transfers treat the disclaimant as predeceasing the decedent, revocable transfers use the date revocation/control ends, other inter vivos transfers use the transfer date, and future interests use the vesting event. The disclaimer relates back; affected future interests generally accelerate; the disclaimant may still take the same property in another capacity. |
| Indiana verified 2026-08-01 | Indiana Uniform Disclaimer of Property Interests Act (1999), IC 32-17.5; applies to interests or powers created after June 30, 2003, with a transition route for some older interests. Covers will, intestacy, trust, beneficiary-designation, survivorship, TOD-transfer, and power interests. |
Whole or partial; a partial disclaimer may use a fraction, percentage, monetary amount, term of years, power limitation, or another interest or estate. Article 17.5 states no express general conditional-disclaimer rule; federal tax qualification separately requires an unqualified refusal. |
Writing or other record required; a record may be tangible, electronic, or stored in another medium if retrievable in perceivable form. Must state that it is a disclaimer, describe the interest or power, be signed, and be properly delivered or filed. No original-document or general legal-description requirement. |
Signed by the beneficiary. Article 17.5 states no general witness, acknowledgment, oath, or notary requirement and does not separately define an electronic signature. |
No fixed general Indiana deadline for interests governed by Article 17.5; act before a statutory bar. Irrevocable on the later of required delivery/filing or statutory effectiveness. IC 32-17.5-9 recognizes federally tax-qualified treatment; federal § 2518 separately uses a 9-month receipt limit and other conditions. |
Personal delivery, first-class mail, or another method likely to result in receipt; no express mailing-date safe harbor. Will/intestacy generally goes to the personal representative or appointing court; trusts, beneficiary designations, survivorship interests, and powers use the recipient or court fallbacks in IC 32-17.5-7. |
Recording is optional when the creating instrument may or must be filed, recorded, or registered. Nonrecording preserves validity between the disclaimant and successor takers. IC 32-17.5-10 states no mandatory realty recording, general legal-description, purchaser/lienholder, or constructive-notice rule. |
Barred by a qualifying written waiver; before effectiveness, barred by acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or contract, or judicial sale. A delinquent disclaimant is barred up to the child-support arrearage. No express insolvency or general creditor bar. Barred interest disclaimer acts as a transfer; barred power disclaimer is ineffective. |
Effective when the creating instrument becomes irrevocable, or at the intestate's death. An express disclaimer clause controls; otherwise an individual is generally treated as dying immediately before distribution, with surviving-descendant, residue, intestacy, TOD-transfer, future-interest, and survivorship rules. |
| Iowa verified 2026-08-01 | Iowa Uniform Disclaimer of Property Interest Act, Iowa Code ch. 633E; reaches any interest in or power over property, whenever and however created, including will/intestacy, trust, beneficiary-designation, survivorship, and power-of-appointment interests |
Whole or partial; a partial disclaimer may use a fraction, percentage, monetary amount, term of years, power limitation, or any other interest or estate. Chapter 633E does not expressly prescribe whether a disclaimer may be conditional. |
Writing or other tangible, electronic, or retrievable record; must declare the disclaimer, describe the interest or power, be signed, and be delivered or filed under § 633E.12. No original-document rule stated. |
Signed by the person making the disclaimer; Chapter 633E states no witness, acknowledgment, oath, attestation, or notarization requirement |
No fixed Iowa validity deadline—a disclaimer may be made at any time unless otherwise barred. Irrevocable at the later of required delivery/filing or statutory effectiveness. Federal qualified-disclaimer rules separately use a 9-month receipt deadline and other tax conditions. |
Personal delivery, first-class mail, or another method likely to result in receipt. Will/intestacy: personal representative or court fallback; testamentary trust: trustee, then representative/court fallback; inter vivos trust: trustee/court, or settlor/transferor while revocable; beneficiary designation: creator before irrevocability, distributor afterward; survivorship: successor taker. |
A copy of a disclaimer affecting real estate must be filed with the county recorder where the land lies. Nonfiling does not affect validity between the disclaimant and the persons who take because of the disclaimer; the statute states no legal-description requirement. Any disclaimer may also be filed with the administration-county court clerk. |
Barred by written waiver; before effectiveness, acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or a contract to do so, and judicial sale. Other law may bar or limit. No express insolvency or ordinary creditor-claim bar; a disclaimer counts as an asset transfer for Iowa medical-assistance eligibility. |
Instrument-created interest: effective when the instrument becomes irrevocable; intestacy: effective at death. The instrument's disclaimer provision controls first; otherwise an individual is treated as dying immediately before distribution. The disclaimant's own future interest is not accelerated. Joint-property interests pass under § 633E.7's contribution formulas as if the survivor predeceased the deceased holder. |
| Kansas verified 2026-08-01 | K.S.A. 59-2291 to -2293; covers real or personal property, interests, and powers passing at another's death to listed heirs, devisees, legatees, will/trust/insurance beneficiaries, certain survivorship owners, death-designated takers, power holders/appointees, and successor disclaimants |
Whole, part, or undivided part. A survivorship owner is covered only to the extent the survivor takes more than the survivor's equitable portion. The statutes do not expressly prescribe conditional disclaimers or list fractional/formula forms. |
Written instrument; must describe the property, interest, or power, declare the disclaimer and its extent, and be signed and acknowledged. No express electronic-record or original-document rule. |
Signed and acknowledged by the disclaimant; acknowledgment is required, but no witness count, oath, or attestation is stated |
File within 9 months after the latest of death, final ascertainment plus indefeasible fixing in quality and quantity, or the taker reaching 21. Final and irrevocable when filed and recorded. Federal § 2518 separately measures receipt and imposes no-acceptance/no-direction tax conditions. |
File and record in the district court where the decedent's or power donee's estate is or may be administered. Then personally deliver or send by certified mail a copy to the transferor or transferor's personal representative, or to the legal-title holder. |
No separate register-of-deeds route stated. The same disclaimer instrument is filed and recorded in the estate district court; § 59-2292 states no legal-description, purchaser, lienholder, or county land-record effect. |
Barred by a real-property conveyance or contract, personal-property assignment/transfer or contract, written waiver, or judicial sale/disposition. Acceptance, encumbrance, pledge, insolvency, and ordinary creditor claims are not express § 59-2293 bars. Validity is limited by § 39-709, which treats an inheritance disclaimer as a resource transfer for medical assistance. |
Decedent or power donee's contrary provision controls; otherwise the disclaimant is treated as predeceasing that person. Relates back to death, except an inter vivos trust disclaimer relates back to the transfer. Accrued rents, profits, and income belong to the successor taker, who may recover them from the disclaimant. |
| Kentucky verified 2026-08-01 | KRS §§ 394.610-.680 govern heirs, next of kin, devisees, legatees, testamentary beneficiaries and appointees, joint tenants, and successive takers. KRS § 394.035 separately governs grantees, donees, nontestamentary beneficiaries and appointees, surviving joint tenants, and successive takers. |
Whole or partial, including a future interest. The writing must state the extent disclaimed. The statutes do not expressly authorize conditional disclaimers or list fractional, percentage, formula, dollar, or term forms. |
A written disclaimer must describe the property or interest, declare the disclaimer and its extent, and be signed. Kentucky's electronic-estate-planning act expressly includes both disclaimer routes and recognizes qualifying electronic records and signatures; no original or tax statement is stated. |
Signed by the disclaimant; an electronic signature qualifies. The disclaimer statutes state no witness, acknowledgment, oath, notarization, or attestation requirement. |
Generally 9 months: present probate interests from death; future probate interests from final ascertainment and indefeasible vesting; present nontestamentary interests from instrument effectiveness; future interests from final ascertainment and vesting, with an actual-knowledge extension. The disclaimer is binding once effected. Federal § 2518 separately uses its later-of-transfer-or-age-21 receipt rule. |
Will/intestacy/testamentary appointment: timely file in the proper county District Court and personally deliver or registered/certified-mail a copy to a personal representative or other fiduciary. Nontestamentary: personally deliver or registered/certified-mail the disclaimer or copy to the transferor or representative, trustee, titleholder, or possessor; electronic filing/transmission may satisfy document-form rules subject to agency requirements. |
A copy may be recorded with the county clerk where the real estate lies. Recording is optional; the statutes state no legal-description, constructive-notice, purchaser, lienholder, or nonrecording consequence. |
Barred before effectiveness by assignment, conveyance, encumbrance, pledge, transfer or contract, written waiver, acceptance or benefit, or judicial sale. Spendthrift restrictions do not eliminate the right. No express insolvency or general creditor-claim bar. |
An express alternate disposition controls. Otherwise probate interests pass as if the disclaimant predeceased the decedent or power donee; nontestamentary interests pass as if the disclaimant died before instrument effectiveness. The disclaimer relates back and binds the disclaimant and people claiming through the disclaimant. |
| Louisiana verified 2026-08-01 | La. Civ. Code arts. 871-876 and 934-967; civil-law acceptance and renunciation of testate and intestate succession rights by heirs and legatees, not a Uniform Disclaimer Act. These articles govern the deceased's estate and do not supply a general nonprobate matrix for inter vivos trusts, beneficiary designations, or survivorship assets. |
A successor may accept some succession rights and renounce others; a recipient of accreted rights may accept or renounce all or part of the accretion. A legacy subject to a suspensive condition may be renounced before or after fulfillment. A renunciation directing a different destination than law or the testament provides is treated as acceptance. |
Renunciation must be express and in writing. The current articles state no property-description, extent declaration, original, copy, legal-description, tax-statement, or electronic-record definition, and do not expressly require a signature. |
The current Civil Code articles state no signature, witness, acknowledgment, oath, notarization, attestation, or electronic-authentication requirement for an adult successor's renunciation. |
No fixed state period in the current articles. Renunciation cannot precede death and requires knowledge of the death and succession rights; a premature act is absolutely null. Without renunciation the successor is presumed to accept and may be compelled for good cause to choose. No express general irrevocability point; federal § 2518 separately uses a 9-month receipt rule. |
The current Civil Code articles require an express writing but state no mandatory recipient, delivery method, mailing rule, court-filing office, or receipt event for validity. A succession-court filing may document the act in practice, but it is not stated as the Article 963 minimum. |
The surveyed Civil Code articles state no parish conveyance-record filing, legal-description, constructive-notice, purchaser, lienholder, or nonrecording rule for a renunciation involving immovable property. |
Formal written or judicial acceptance and informal acts clearly implying acceptance matter; an ownership act only a successor could perform implies acceptance, while merely administrative, custodial, or preservative acts do not. A directed/donative renunciation is deemed acceptance. A creditor prejudiced by renunciation may judicially accept and annul it to the claim amount. No express insolvency bar. |
Renouncing successor is considered never to have had the rights. Intestate rights accrete to those who would take if the successor predeceased; testate rights follow a governing testamentary disposition, or otherwise the same predecease rule. A recipient of accretion may separately accept or renounce all or part. |
| Maine verified 2026-08-01 | 18-C M.R.S. art. 2, pt. 9, Uniform Disclaimer of Property Interests Act; any interest in or power over property whenever created, with routes for will/intestacy, trusts, beneficiary designations, survivorship property, and powers of appointment (§§ 2-901, 2-903) |
Whole or partial; partial form may use a fraction, percentage, monetary amount, term of years, power limitation, or another interest/estate. Part 9 does not expressly authorize a conditional disclaimer (§ 2-905(1), (4)) |
Writing or other tangible/electronic retrievable record that declares the disclaimer and describes the interest or power; no original, tax statement, or legal description in the general contents rule (§ 2-905(3)) |
Signed by the person making the disclaimer, including a qualifying electronic signature; no witness, acknowledgment, oath, or notarization stated in the validity rule (§ 2-905(3)) |
No fixed ordinary state deadline; pre-effectiveness bars apply. Irrevocable at the later of required delivery/filing and statutory effectiveness. Federal 9-month tax-qualified rule remains separate (§§ 2-905(5), 2-913, 2-914; 26 U.S.C. § 2518) |
Personal delivery, first-class mail, or another method likely to result in receipt; recipient varies among personal representative/special administrator, trustee, settlor/transferor, distribution obligor, successor taker, or power holder/fiduciary, with court fallbacks (§ 2-912) |
Generally optional when the underlying instrument may/must be recorded; omission preserves between-party validity. Mandatory county-registry recording for real property from an already irrevocable beneficiary designation (§§ 2-912(7)(B), 2-915) |
Written waiver; pre-effectiveness acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or contract; judicial sale; and any other-law limit. Barred interest disclaimer operates as a transfer to the same statutory takers; no express insolvency/general creditor bar (§ 2-913) |
Effective when the creating instrument becomes irrevocable or at intestate death; instrument controls first, otherwise individual treated as dying immediately before distribution, subject to descendant, estate-destination, remarried-spouse, and future-interest rules (§ 2-906) |
| Maryland verified 2026-08-01 | Maryland Uniform Disclaimer of Property Interests Act, Md. Code, Estates & Trusts §§ 9-201 to 9-213; permits disclaimer of any interest in or power over property and expressly routes will, intestacy, trust, beneficiary-designation, survivorship, and power interests. Transition rule covers some interests existing on Oct. 1, 2004. |
Whole or partial; a partial disclaimer may use a fraction, percentage, monetary amount, term of years, power limitation, or another interest or estate. Subtitle 2 states no express general conditional-disclaimer rule; federal tax qualification separately requires an unqualified refusal. |
Writing or other record required; must declare the disclaimer, describe the interest or power, be signed, and be properly delivered or filed. Subtitle 2 does not separately define record/electronic authentication or require an original, legal description, or general tax recital. |
Signed by the beneficiary. Subtitle 2 states no general witness, acknowledgment, oath, or notary requirement. |
No fixed general Maryland deadline; act before a statutory bar. Irrevocable on the later of required delivery/filing or statutory effectiveness. § 9-211 recognizes federally tax-qualified treatment; federal § 2518 separately uses a 9-month receipt limit and other conditions. |
Personal delivery, first-class mail, or another method likely to result in receipt; no express mailing-date safe harbor. Will/intestacy generally goes to the personal representative or appointing court; trusts, beneficiary designations, survivorship interests, and powers use the recipient or court fallbacks in § 9-209. |
Recording is optional when the creating instrument may or must be filed, recorded, or registered. Failure to record does not affect validity. § 9-212 states no mandatory realty route, legal-description, purchaser/lienholder, or constructive-notice rule. |
Barred by written waiver; before effectiveness, barred by acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or contract, or judicial sale; other law may add limits. No express insolvency bar. Creditors have no interest in validly disclaimed property. A barred interest disclaimer acts as a transfer; a barred power disclaimer is ineffective. |
Effective when the creating instrument becomes irrevocable, or at the intestate's death; survivorship disclaimer takes effect at the deceased holder's death. An express disclaimer clause controls; otherwise an individual is generally treated as dying immediately before distribution, with surviving-descendant and future-interest rules. |
| Massachusetts verified 2026-08-01 | Massachusetts Uniform Probate Code, G.L. c. 190B, § 2-801; covers present, future, contingent, fractional, real/personal, and power interests passing by intestacy, will, trust, insurance/annuity, joint tenancy/tenancy by the entirety, power of appointment, other instruments, or law |
Whole or partial, including a fractional part, share, portion, or specific asset. A bar affecting one accepted or transferred part does not bar disclaimer of another part. Section 2-801 requires a clear and unequivocal disclaimer and states no general conditional-disclaimer rule. |
Writing required; must describe the interest, declare the disclaimer and its extent, be clear and unequivocal, and be signed. File the original, or an attested copy when more than one probate court requires filing; no express electronic-record route appears in § 2-801. |
Signed by the beneficiary; no general witness or acknowledgment requirement for personal property. A real-property disclaimer must be acknowledged in the manner used for deeds; § 2-801 does not make notarization universal. |
Execute and file within 9 months after final ascertainment plus indefeasible vesting; survivorship property uses 9 months after the other tenant's death. A court may extend the state period on petition. Irrevocable upon compliant execution and filing. Federal § 2518 uses a separate 9-month receipt clock and tax conditions. |
File the original (or attested copies if multiple courts) with the probate court(s), if any, where the fiduciary controlling the property files periodic accounts. Serve a copy by hand or certified mail to the last known address of each custodian/possessor; service failure does not invalidate the disclaimer. |
Realty disclaimer must be deed-style acknowledged. For effect beyond the beneficiary, the beneficiary's heirs/devisees, and persons with actual notice, record the original or attested copy in the county/district registry of deeds, or file/register it with the assistant recorder for registered land. |
Barred as to the affected part by assignment/conveyance/encumbrance/pledge/transfer/other disposition or contract, judicial disposition, insolvency, signed written waiver, or acceptance; knowingly receiving a benefit without objection is acceptance. The statute applies specified fraudulent-transfer provisions to insolvency as if the disclaimer were a conveyance. |
Effective according to its terms and irrevocable on execution plus filing. A disclaimed power is extinguished; otherwise, unless that result substantially impairs the governing instrument, statute, or rule, the interest passes as if the beneficiary died immediately before final ascertainment and indefeasible vesting and never vests in the beneficiary. |
| Michigan verified 2026-08-01 | Michigan disclaimer of property interests law, MCL §§ 700.2901-.2912; covers real and personal, present and future, legal and equitable interests, wills, intestacy, trusts, beneficiary designations, contracts, survivorship property, and powers of appointment |
Whole or partial; may cover a specific asset or asset interest, pecuniary amount, fractional or percentage share, or limited interest/estate. The statute does not generally authorize conditional disclaimers. |
Writing required; it must declare the disclaimer and describe the disclaimed interest |
Signed by the disclaimant; no witness, acknowledgment, oath, or notary requirement in § 700.2903 |
No fixed Michigan deadline. Deliver only after the interest arises and before a § 700.2910 bar; a fiduciary power may be disclaimed at any time. The disclaimer is binding and treated as nonacceptance, but the statute states no separate irrevocability point. Federal qualified-disclaimer rules separately use a 9-month receipt deadline and other tax conditions. |
Personal delivery, sealed prepaid first-class mail, or another means reasonably likely to accomplish delivery. Will/intestacy: personal representative; testamentary trust: trustee or personal representative fallback; inter vivos trust: trustee; living gift: donor; beneficiary designation: payor; joint property and powers use separate listed recipients. If a required fiduciary is absent or unlocatable, probate filing completes delivery. |
A copy may be recorded with the register of deeds in the county where the land lies; § 700.2906 states no mandatory recording, legal-description, constructive-notice, purchaser, or lienholder rule |
Barred before perfection by assignment, conveyance, encumbrance, pledge, transfer or contract; written waiver; acceptance after actual knowledge of the conferred right; judicial sale; expiration of the applicable perpetuities period; or other applicable law. No express insolvency or general creditor bar appears. |
Governing instrument controls. Otherwise will/intestacy/testamentary-trust interests generally use deemed predecease with descendant representation; other instruments use deemed death before possession/enjoyment. Time-certain future interests do not accelerate; joint property, powers, and trustee interests have separate rules. The disclaimer is nonacceptance, not a transfer. |
| Minnesota verified 2026-08-08 | Minnesota Uniform Disclaimer of Property Interests Act, Minn. Stat. §§ 524.2-1101 to 524.2-1116; exclusive Minnesota-law disclaimer route, with specific rules for will, intestacy, trust, beneficiary-designation, survivorship, and power interests. Applies to interests and powers existing January 1, 2010, whenever created. |
Whole or partial; a partial disclaimer may use a fraction, percentage, monetary amount, specific property, term of years, trust distribution right, power limitation, or another interest or estate. The act states no express general conditional-disclaimer rule; federal tax qualification separately requires an unqualified refusal. |
Must declare the disclaimer and describe the interest or power. A signed, acknowledged paper original or a qualifying electronic record under Minn. Stat. ch. 533 may satisfy the writing and original-form requirements. |
Signed and acknowledged in the manner provided for recordable Minnesota deeds; no witness or oath requirement in the disclaimer act. A qualifying electronic signature and electronic acknowledgment may satisfy those requirements under §§ 533.13 and 533.15. |
A disclaimer may be made at any time unless barred; no fixed general Minnesota validity deadline. Irrevocable on the later of required delivery/filing or statutory effectiveness. § 524.2-1104 recognizes federally tax-qualified treatment, while federal § 2518 separately uses a 9-month receipt limit and other conditions. |
Paper original or qualifying electronic record delivered personally, by first-class mail, or another receipt-producing method. First-class mail counts on the postmark date; other methods count on receipt. Will/intestacy generally goes to the personal representative or proper county court; other interests use § 524.2-1114's detailed routes. |
Recording is optional for validity but supplies presumed delivery and, if the disclaimer contains a legal description, constructive notice from recording. Record with the county recorder or registrar of titles where the real estate lies. Failure to record does not defeat validity between the beneficiary and successor takers. |
Barred by written waiver; before effectiveness, barred by acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or contract, judicial sale, or insolvency when the disclaimer becomes irrevocable. A trust distribution accepts only the distributed portion. A barred disclaimer is ineffective; the act states no separate general creditor-claim bar. |
Effective when the creating instrument becomes irrevocable, or at the intestate's death. An express disclaimer clause controls; otherwise an individual is treated as dying before creation or, for a survivorship contingency, before distribution, with surviving-descendant rules. Survivorship property passes as if the beneficiary predeceased the deceased holder. |
| Mississippi verified 2026-08-01 | Mississippi Uniform Disclaimer of Property Interests Act (2002/2010), Miss. Code Ann. §§ 89-22-1 to -37, effective July 1, 2020; reaches any interest in or power over property whenever created, including will/intestacy, trust, beneficiary-designation, survivorship, entirety, and power-of-appointment interests |
Whole or partial; a partial disclaimer may use a fraction, percentage, monetary amount, term of years, power limitation, or any other interest or estate. Joint property is limited to the survivorship increment; an entirety survivor may disclaim the deemed one-half survivorship interest. The act does not expressly address conditions. |
Writing or other tangible, electronic, or retrievable record; must declare the disclaimer, describe the interest or power, be signed, and be delivered or filed under § 89-22-25. No original-document rule stated; the act defines electronic records but not a separate electronic-signature method. |
Signed by the person making the disclaimer; Chapter 89-22 states no witness, acknowledgment, oath, attestation, or notarization requirement |
No fixed Mississippi deadline for an ordinary disclaimer; act before a statutory bar, and other law may bar or limit. Irrevocable at the later of required delivery/filing or statutory effectiveness. A tax-qualified disclaimer must satisfy 26 U.S.C. § 2518, including the general 9-month condition. |
Personal delivery, first-class mail, or another method likely to result in receipt. Will/intestacy: personal representative or court fallback; testamentary trust: trustee, then representative/court fallback; inter vivos trust: trustee/court, or settlor/transferor while revocable; beneficiary designation: creator/legal representative before irrevocability, distributor afterward; joint/entirety: successor taker. |
Recording is not required for validity between the disclaimant and successor takers. To give constructive notice to everyone, the disclaimer must contain a legal description and be recorded with the chancery clerk in every county where the real property lies. |
Barred by written waiver; before effectiveness, acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or a contract to do so, and judicial sale. Other law may bar or limit. No express Chapter 89-22 insolvency or ordinary beneficiary-creditor bar. |
Instrument-created interest: effective when the instrument becomes irrevocable; intestacy: effective at death. The instrument's disclaimer provision controls first; otherwise an individual is generally treated as dying immediately before distribution, with descendant and estate-destination overrides. The disclaimant's own future interest is not accelerated. A joint-property increment passes to other survivors or the estate; an entirety interest passes as if the survivor predeceased. |
| Missouri verified 2026-08-01 | RSMo Chapter 469, Disclaimers of Property; an individual receiving property or an interest by donative transfer 'by any means,' including from another disclaimer, may disclaim. Chapter is nonexclusive; a revocable arrangement is not a transfer until the revocation power is released or extinguished. |
All or any portion, but the refusal must be unconditional. Each separate interest and any specific amount, part, fraction, asset, or formula amount based on facts independent of the beneficiary's volition may be separately disclaimed or accepted. |
Writing required showing an unconditional refusal to accept the transfer or stated portion. Chapter 469 does not expressly define electronic records or require a property description, extent declaration beyond identifying the refused transfer/portion, original document, legal description, or tax recital. |
Signed by the beneficiary (or a representative outside this survey's personal-disclaimer scope). Chapter 469 states no witness, acknowledgment, oath, or notary requirement. |
Generally deliver on or before 9 months after the transfer and before acceptance. Revocable, contingent, pre-1977, and pre-age-21 interests have special trigger/extension rules. Chapter 469 states no express general irrevocability point. Federal § 2518 separately uses its own 9-month receipt and tax conditions. |
Deliver to the transferor, the transferor's personal or other legal representative, or the holder of legal title. A disclaimer involving an estate or property within a circuit court probate division's jurisdiction may also be filed there. Chapter 469 states no delivery method, mailing safe harbor, or asset-specific recipient matrix. |
Chapter 469 states no real-property recording, legal-description, purchaser, lienholder, or constructive-notice rule. Optional probate-division filing may apply to estate/property within that court's jurisdiction, but it is not a county land-recording provision. |
Acceptance of the transferred interest or portion, including benefits shown by conduct, precludes later disclaimer of that part. Chapter 469 does not separately list assignment, encumbrance, pledge, judicial sale, insolvency, or creditor claim as general bars. A validly disclaimed interest is expressly not subject to the beneficiary's creditors. |
Unless the transfer terms provide otherwise, apply them as if the beneficiary died immediately before the transfer; the interest passes directly from transferor to ultimate takers. Later-born children and undisclaimed future interests remain recognizable; a partial disclaimer uses the same takers/proportions, and per-stirpes stocks do not change. |
| Montana verified 2026-08-01 | Mont. Code Ann. §§ 72-2-817 to -833, Uniform Disclaimer of Property Interests Act; any interest in or power over property whenever created, with routes for will/intestacy, trusts, beneficiary designations, survivorship property, and powers of appointment (§§ 72-2-817, -819) |
Whole or partial; partial form may use a fraction, percentage, monetary amount, term of years, power limitation, or another interest/estate. The Act does not expressly authorize a conditional disclaimer (§ 72-2-821(1), (4)) |
Writing or other tangible/electronic retrievable record that declares the disclaimer and describes the interest or power; no original, tax statement, or legal description in the general contents rule (§ 72-2-821(3)) |
Signed by the person making the disclaimer, including a qualifying electronic signature; no witness, acknowledgment, oath, or notarization stated in the validity rule (§ 72-2-821(3)) |
No fixed ordinary state deadline; pre-effectiveness bars apply. Irrevocable at the later of required delivery/filing and statutory effectiveness. Federal 9-month tax-qualified rule remains separate (§§ 72-2-821(5), -829, -830; 26 U.S.C. § 2518) |
Personal delivery, first-class mail, or another method likely to result in receipt; recipient varies among personal representative, trustee, settlor/transferor, distribution obligor, successor taker, or power holder/fiduciary, with court fallbacks (§ 72-2-828) |
Generally optional when the underlying instrument may/must be recorded; omission preserves between-party validity. Mandatory county-recorder filing for real property from an already irrevocable beneficiary designation (§§ 72-2-828(7)(b), -831) |
Written waiver; pre-effectiveness acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or contract; judicial sale; and any other-law limit. Barred interest disclaimer operates as a transfer to the same statutory takers; no express insolvency/general creditor bar (§ 72-2-829) |
Effective when the creating instrument becomes irrevocable or at intestate death; instrument controls first, otherwise individual treated as dying immediately before distribution, subject to descendant, estate-destination, remarried-spouse, and future-interest rules (§ 72-2-822) |
| Nebraska verified 2026-08-01 | Neb. Rev. Stat. § 30-2352; covers heirs, devisees, will/intestacy and trust interests, powers of appointment, joint interests, insurance interests, statutory probate entitlements, TOD-deed beneficiaries, and other testamentary or nontestamentary beneficial interests |
Whole or partial, including specific parts, fractional shares, undivided portions, or particular assets; instrument must be an irrevocable and unqualified refusal, so the statute does not authorize a conditional renunciation (§ 30-2352(a)) |
Written instrument describing the property, part, or interest; must declare the renunciation and its extent and state that it is an irrevocable, unqualified refusal (§ 30-2352(a)(1)-(2)) |
Signed by the person renouncing and acknowledged in the manner for Nebraska real-estate deeds; no witness count or oath stated (§ 30-2352(a)(2); §§ 76-211, 76-216) |
No fixed ordinary state-law deadline; 9-month receipt rule applies to the Nebraska inheritance/estate-tax treatment named in § 30-2352(b), and timing changes the statutory destination/ relation-back rule. Federal qualified-disclaimer timing is separate (26 U.S.C. § 2518) |
Must be received by the transferor, transferor's legal representative, deceased transferor's personal representative, relevant trustee, or legal-title holder; if the right arises from a death, also file in the county court where estate proceedings are or would be pending (§ 30-2352(b)) |
Mandatory: record a copy with the register of deeds in the county where the real estate lies; statute states no separate legal-description requirement or purchaser-priority rule (§ 30-2352(b)) |
Within the 9-month tax period, waiver, acceptance, transfer conduct, or judicial disposition does not bar the state-law right but defeats the Nebraska inheritance-tax effect; a prior assignment, conveyance, encumbrance, pledge, or transfer always makes the renunciation ineffective for that transferred portion. No express insolvency or general creditor bar (§ 30-2352(d)) |
Governing instrument controls first. Within 9 months, passes as if the disclaimant predeceased the decedent or died before the transfer and relates back; later renunciation passes as if the disclaimant died on the renunciation date. Disclaimant cannot direct the recipient (§ 30-2352(c)) |
| Nevada verified 2026-08-01 | Uniform Disclaimer of Property Interests Act (1999), NRS ch. 120; reaches any interest in or power over property whenever created, including will/intestacy, trust, beneficiary-designation, survivorship, and power-of-appointment interests |
Whole or partial; a partial disclaimer may use a fraction, percentage, monetary amount, term of years, power limitation, or any other interest or estate. Chapter 120 does not expressly prescribe whether a disclaimer may be conditional. |
Writing or other tangible, electronic, or retrievable record; must declare the disclaimer, describe the interest or power, be signed, and be delivered or filed under NRS 120.290. No original-document rule stated. |
Signed with present intent by a tangible symbol or an electronic sound, symbol, or process; Chapter 120 states no witness, acknowledgment, oath, attestation, or notarization requirement |
No fixed Chapter 120 validity deadline; act before a statutory bar, and other law may bar or limit. Irrevocable at the later of required delivery/filing or statutory effectiveness. Federal qualified-disclaimer rules separately use a 9-month receipt deadline and other tax conditions. |
Personal delivery, first-class mail, or another method likely to result in receipt. Will/intestacy: personal representative or court fallback; testamentary trust: trustee, then representative/court fallback; inter vivos trust: trustee/court, or settlor/transferor while revocable; beneficiary designation: creator before irrevocability, distributor for personal property afterward; survivorship: successor taker. |
After a beneficiary designation becomes irrevocable, a disclaimer of the designated real-property interest must be recorded with the county recorder where the property lies. Otherwise, recording is permitted when the transfer instrument may or must be recorded, and nonrecording does not affect validity between the disclaimant and successor takers. No legal-description rule stated. |
Barred by written waiver; before effectiveness, acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or a contract to do so, and judicial sale. Other law may bar or limit. No express Chapter 120 insolvency or ordinary creditor-claim bar. |
Instrument-created interest: effective when the instrument becomes irrevocable; intestacy: effective at death. The instrument's disclaimer provision controls first; otherwise an individual is generally treated as dying immediately before distribution, with descendant and estate-destination overrides. The disclaimant's own future interest is not accelerated. Joint property uses the greater of a 1/holder fraction or all value above the survivor's contribution and passes as if the survivor predeceased. |
| New Hampshire verified 2026-08-01 | RSA ch. 563-B, Uniform Disclaimer of Property Interests Act; interests and powers under wills, intestacy, trusts, beneficiary designations, jointly held property, and powers of appointment (§§ 563-B:3 to :14) |
Whole or partial; partial form may use a fraction, percentage, monetary amount, term of years, power limitation, or another interest/estate. Act does not expressly authorize a conditional disclaimer (RSA 563-B:4(a)-(b)) |
Writing or other tangible/electronic retrievable record declaring the disclaimer and describing the interest or power; signed includes tangible or electronic authentication. No original, tax statement, or legal description in general contents rule (RSA 563-B:4(b)) |
Signed by the person making the disclaimer, including permitted electronic signature; no witness, acknowledgment, oath, or notarization stated in the validity rule (RSA 563-B:4(b)) |
No fixed ordinary state deadline; pre-effectiveness bars apply. Irrevocable at the later of required delivery/filing and statutory effectiveness. Federal tax-qualified 9-month rule remains separate (RSA 563-B:4(c), :12, :13; 26 U.S.C. § 2518) |
Personal delivery, first-class mail, or another method likely to result in receipt; recipient varies among estate administrator, trustee, settlor/transferor, distribution obligor, successor taker, or power holder/fiduciary, with court fallbacks (RSA 563-B:11) |
Generally optional when underlying instrument may/must be recorded; omission preserves between-party validity. Mandatory attested-copy registry recording for realty from an already irrevocable beneficiary designation (RSA 563-B:11(g)(2), :14) |
Written waiver; pre-effectiveness acceptance, voluntary transfer conduct/contract, judicial sale; DHHS Title XIX recovery impairment; and other-law limits. Barred interest disclaimer becomes a transfer to statutory takers; no express insolvency/general creditor bar (RSA 563-B:12) |
Effective when creating instrument becomes irrevocable or at intestate death; instrument controls first, otherwise individual treated as dying immediately before distribution, with descendant, estate-destination, and future-interest rules. Valid disclaimer is not a transfer; barred interest is treated separately (RSA 563-B:4(c), :5, :12(g)) |
| New Jersey verified 2026-08-01 | N.J.S.A. 3B:9-1 through -14; covers present and future interests arising by intestacy, will, trust, beneficiary designation, contract, insurance, POD/trust-deposit account, survivorship property, and powers of appointment. Former Title 46 nontestamentary-disclaimer law was repealed and folded into Chapter 9. |
Whole or partial; may be a pecuniary or fractional share stated as a percentage or dollar amount, specific property, or a limited interest/estate. Chapter 9 does not generally authorize conditional disclaimers. |
Writing required; describe the property, interest, power, or discretion, declare the disclaimer and its extent, and for real property identify the municipality and county |
Signed and acknowledged by the disclaimant; no witness count or oath requirement |
No fixed New Jersey deadline—act after the governing instrument's effective date, or after death for intestacy, and before a § 3B:9-9 bar. The disclaimer is binding, but Chapter 9 states no separate irrevocability point. Federal qualified-disclaimer rules separately use a 9-month receipt deadline and other tax conditions. |
Will/intestacy/testamentary trust: file with the surrogate or Superior Court clerk where administration has or will begin, and deliver a copy to the personal representative, other fiduciary, power holder, or legal-title holder. Other interests: deliver to the fiduciary, payor, titleholder/possessor, or successor taker. Delivery may be personal, registered/certified mail, or another reasonably likely method. |
Mandatory county land-record filing. For testamentary/intestate interests, the surrogate or clerk forwards a copy; for nontestamentary interests, the original is filed with the county clerk or register of deeds and mortgages. The disclaimer must identify municipality and county, and § 3B:9-7 requires public recording/indexing. |
Barred by assignment, conveyance, encumbrance, pledge, transfer or contract; written waiver; acceptance after actual knowledge; judicial sale after seizure; expiration of the applicable perpetuities period; fraud on creditors under the Uniform Voidable Transactions Act; or other statutory law. No separate insolvency bar. A partial bar does not prevent disclaimer of an unreceived balance. |
Governing instrument controls. Otherwise present interests generally use deemed predecease with descendant representation; nontestamentary interests use deemed death before the instrument's effective date; joint property has survivor rules. Future interests use deemed death before final ascertainment/vesting, but time-certain interests do not accelerate. Disclaimer is nonacceptance and generally relates back. |
| New Mexico verified 2026-08-01 | Uniform Disclaimer of Property Interests Act, NMSA 1978 §§ 45-2-1101 to -1116; reaches any interest in or power over property whenever created, including will/intestacy, trust, beneficiary-designation, survivorship, and power-of-appointment interests |
Whole or partial; a partial disclaimer may use a fraction, percentage, monetary amount, term of years, power limitation, or any other interest or estate. The act does not expressly prescribe whether a disclaimer may be conditional. |
Writing or other tangible, electronic, or retrievable record; must declare the disclaimer, describe the interest or power, be signed, and be delivered or filed under § 45-2-1112. No original-document rule stated; the act defines electronic records but not a separate electronic-signature method. |
Signed by the person making the disclaimer; the act states no witness, acknowledgment, oath, attestation, or notarization requirement |
No fixed New Mexico validity deadline; act before a statutory bar, and other law may bar or limit. Irrevocable at the later of required delivery/filing or statutory effectiveness. Federal qualified-disclaimer rules separately use a 9-month receipt deadline and other tax conditions. |
Personal delivery, first-class mail, or another method likely to result in receipt. Will/intestacy: personal representative or court fallback; testamentary trust: trustee, then representative/court fallback; inter vivos trust: trustee/court, or settlor/transferor while revocable; beneficiary designation: creator before irrevocability, distributor for personal property afterward; survivorship: successor taker. |
After a beneficiary designation becomes irrevocable, a disclaimer of its real-property interest must be recorded with the county clerk in each county where the land lies. Otherwise, recording is permitted when the transfer instrument may or must be recorded, and nonrecording does not affect validity between the disclaimant and successor takers. No legal-description rule stated. |
Barred by written waiver; before effectiveness, acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or a contract to do so, and judicial sale. Other law may bar or limit. No express act-level insolvency or ordinary creditor-claim bar. |
Instrument-created interest: effective when the instrument becomes irrevocable; intestacy: effective at death. The instrument's disclaimer provision controls first; otherwise an individual is generally treated as dying immediately before distribution, with descendant and estate-destination overrides. The disclaimant's own future interest is not accelerated. Joint property uses the greater of a 1/holder fraction or all value above the survivor's contribution and passes as if the survivor predeceased. |
| New York verified 2026-08-01 | EPTL § 2-1.11; covers wills, trusts, intestacy, powers of appointment, Totten trusts, life insurance/annuities, employee plans, TOD securities, joint tenancy/tenancy by the entirety, other testamentary or nontestamentary instruments, operation of law, and interests enlarged by another renunciation |
Whole or partial; may address specific amounts, parts, fractional shares, or assets. A present-interest renunciation also renounces the beneficiary's future interest to the same extent. Section 2-1.11 does not generally authorize a conditional renunciation. |
Writing required; the beneficiary must sign and acknowledge it. The section states no separate property-description form or general original-document rule, but the renunciation itself must be court-filed and notice must include a copy; an affidavit of no prohibited consideration must accompany it. |
Signed and acknowledged by the renouncing person, with an accompanying affidavit of no prohibited consideration; no witness count is stated. The statute requires acknowledgment but does not name a notary as the only possible officer. |
File within 9 months after the statutory effective date; court may extend filing and service for reasonable cause, but the period otherwise is exclusive. Effective on filing and then irrevocable. State compliance does not necessarily satisfy federal § 2518; surviving-joint-owner coverage is expressly limited to the extent a federal qualified disclaimer could be made. |
File with the clerk of the court governing the will/trust or issuing administration letters; if none, use the legally proper Surrogate's Court. Serve notice plus a copy personally or as directed on the fiduciary, administrator, directed distributor, custodian, possessor, or titleholder; mail or court-directed service also goes to all persons whose interests may be created or increased. |
EPTL § 2-1.11 states no separate county recording, legal-description, purchaser, lienholder, or constructive-notice rule for real property; its Surrogate's Court filing and notice provisions apply |
Barred for accepted property. Acceptance includes voluntary transfer or encumbrance, a contract to do either, delivery or payment, beneficial-owner control, written waiver, or other conduct indicating acceptance. No express insolvency or general creditor bar appears in § 2-1.11; the no-consideration affidavit is separately required unless the court authorized payment. |
Effective on court filing and retroactive to creation. The creator's contrary provision controls; otherwise the beneficiary is generally treated as predeceasing the creator/decedent, with special future-estate and representation timing. Subsequent interests accelerate, subject to the statute's limitation for a future estate following another preceding estate. |
| North Carolina verified 2026-08-01 | North Carolina Renunciation of Property and Renunciation of Fiduciary Powers Act, N.C. Gen. Stat. ch. 31B; covers present and future property interests and powers arising through inheritance, wills, trusts, beneficiary designations, survivorship, retirement/death-benefit arrangements, and powers of appointment |
Whole or partial; a partial renunciation may be a fractional share or limited interest/estate. It is deemed to cover the entire interest unless specifically limited, and partial renunciation is unavailable if the creating instrument expressly prohibits it. Chapter 31B does not generally authorize conditional renunciations. |
Written instrument required; it must identify the transferor or the creator or holder of the power, describe the property or interest, and declare the renunciation and its extent |
Signed and acknowledged by the person renouncing; Chapter 31B states no witness count or oath requirement |
No fixed state-law validity deadline—§ 31B-1 permits renunciation at any time, and a late filing still has transfer effect. Tax-qualified treatment requires filing within the applicable federal period (or 9 months after tax-complete transfer if no federal statute applies). A renunciation is binding once effective, but Chapter 31B states no separate irrevocability point. |
File with the clerk where estate administration is pending/could begin, or otherwise where the creating instrument can be enforced; absent an estate case, file as an estate matter. Copies go by personal delivery, first-class mail, fax, email, commercial carrier, or Rule 4 method to the asset-specific personal representative, trustee, settlor/transferor, distributor, successor takers, or titleholder. Delivery failure does not defeat § 31B-3 state validity but may defeat federal treatment. |
Register under § 47-18 or § 47-20 and index under both the transferor/power creator or holder and the renouncing person. Nonregistration does not defeat validity between the renouncing person and successor takers, but record title does not pass until registration. |
Barred by assignment, conveyance, encumbrance, pledge, transfer or contract, written waiver, or pre-effect judicial sale. Acceptance does not bar a North Carolina renunciation, though it may defeat tax-qualified status. No express insolvency or general creditor bar appears in Chapter 31B. |
Creating instrument controls. Timely tax-period filing generally produces deemed predecease and relation back to tax-complete transfer; late filing is treated as a transfer and uses deemed death on filing. Testamentary, intestate, inter vivos trust, future-interest, survivorship, and power cases have additional destination rules. |
| North Dakota verified 2026-08-01 | N.D.C.C. ch. 30.1-10.1; any interest in or power over property whenever created, with routes for will/intestacy, trusts, beneficiary designations, survivorship property, and powers of appointment (§§ 30.1-10.1-02, -09, -12). TOD-deed beneficiaries use the same chapter (§ 30.1-32.1-11). |
Whole or partial; partial form may use a fraction, percentage, monetary amount, term of years, power limitation, or another interest/estate. Chapter 30.1-10.1 does not expressly authorize a conditional disclaimer (§ 30.1-10.1-02(1), (3)) |
Writing or other tangible/electronic retrievable record that declares the disclaimer and describes the interest or power; no original, tax statement, or legal description in the general contents rule (§§ 30.1-10.1-01(9), -02(4)) |
Signed by the person making the disclaimer, including a qualifying electronic signature; no witness, acknowledgment, oath, or notarization stated in the general validity rule (§§ 30.1-10.1-01(10), -02(4)) |
No fixed ordinary state deadline; pre-effectiveness bars apply. Irrevocable at the later of required delivery/filing and statutory effectiveness. Federal 9-month tax-qualified rule remains separate (§§ 30.1-10.1-02(5), -10; 26 U.S.C. § 2518) |
Personal delivery, first-class mail, or another method likely to result in receipt; recipient varies among personal representative, trustee, settlor/transferor, distribution obligor, successor taker, or power holder/fiduciary, with court fallbacks (§ 30.1-10.1-09) |
Generally optional when the underlying instrument may/must be recorded; omission preserves between-party validity. Mandatory county-recorder filing for real property from an already irrevocable beneficiary designation (§§ 30.1-10.1-09(6), -11) |
Written waiver; pre-effectiveness acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or contract; judicial sale; and any other-law limit. Barred interest disclaimer operates as a transfer to the same statutory takers; no express insolvency/general creditor bar (§ 30.1-10.1-10) |
Effective when the creating instrument becomes irrevocable or at intestate death; instrument controls first, otherwise an individual is treated as dying immediately before distribution, subject to the descendant and future-interest rules. Survivorship property uses a separate predecease rule (§§ 30.1-10.1-03, -04). |
| Ohio verified 2026-08-01 | Ohio Rev. Code § 5815.36; covers whole or partial succession to real or personal, tangible or intangible property through testamentary instruments, intestacy, nontestamentary instruments, survivorship, powers of appointment, and other death- or event-triggered interests |
Whole or partial. A partial disclaimer of property carrying a burdensome interest is ineffective unless the disclaimed property is a separate and distinct gift. The statute does not generally authorize conditional disclaimers, and an effective instrument cannot be revocable or let the disclaimant direct the entire interest back to self. |
Written instrument required; it must reference the donative instrument, describe the property, part, interest, or covered fiduciary power being disclaimed, and declare the disclaimer and its extent |
Signed and acknowledged by the disclaimant; § 5815.36 states no witness count or oath requirement. Acknowledgment is required, but the section does not say notarization is the only permitted form. |
No fixed Ohio validity deadline. Act after the taker and interest are finally ascertainable and before accepting benefits. The instrument cannot reserve revocation; once executed and delivered, filed, or recorded as required, it is final and binding. Federal qualified-disclaimer rules separately use a 9-month receipt deadline and other tax conditions. |
Nontestamentary interest: personal or certified-mail delivery to the trustee or other titleholder/possessor. Will, intestacy, or covered titled TOD property: probate-court filing plus personal or certified-mail delivery of an executed copy to the estate's personal representative; if no estate case exists, file where administration could begin. A TOD designation affidavit is filed with the recorder where the land lies. |
Mandatory: record an executed copy with the county recorder where the real estate lies; include a sufficiently certain description and reference the record of the creating instrument. Registered land also requires a memorial on the last certificate of title. Section 5815.36 states no separate constructive-notice rule. |
Barred by assignment, conveyance, encumbrance, pledge, transfer, a contract to do any of those, written waiver completed through the statutory route, acceptance, or judicial sale/disposition. No insolvency bar appears; the statute says no creditor of the disclaimant may avoid a disclaimer. |
An express disclaimer clause in the donative instrument controls. Otherwise the interest and associated future interest accelerate and pass under category-specific deemed-predecease rules. The disclaimer relates back to final ascertainment; disclaiming a present interest generally reaches the future interest to the same extent, but the disclaimant may still take as an alternative taker unless an instrument says otherwise. |
| Oklahoma verified 2026-08-01 | Two parallel acts: 84 O.S. §§ 22-30 covers wills, intestacy, testamentary trusts, and testamentary powers; 60 O.S. §§ 751-759 covers deeds, assignments, inter vivos trusts, insurance, beneficiary designations, survivorship interests, and other non-testamentary instruments. A narrow OPERS death-benefit rule also appears in 74 O.S. § 916.1(C). |
Whole or part, including specific parts, shares, portions, or assets (§§ 84-23, 60-752). The general acts do not expressly authorize a conditional disclaimer or supply formula/fraction wording beyond those partial-interest categories. |
Written instrument that declines, refuses, releases, renounces, or disclaims the interest and defines its nature and extent (§§ 84-22(3), 60-751(3)). The acts do not authorize an electronic-only record or require an original, legal description, tax recital, or oath as part of the general minimum. |
Signed and 'witnessed and acknowledged' by the disclaimant in the manner provided for real-estate deeds (§§ 84-22(3), 60-751(3)). Title 16 says no subscribing witness is necessary to a deed, so the disclaimer statutes state no numeric attesting-witness count; acknowledgment is required, but no oath is stated (§ 16-2). |
Fixed 9-month state deadline. Testamentary/intestate: 9 months after death, or after later ascertainment/fixing (§ 84-24). Non-testamentary: 9 months after the instrument's effective date, or later ascertainment/fixing; a joint-tenancy interest is not fixed until only one owner remains (§ 60-753). Filing makes the disclaimer binding (§§ 84-28, 60-757). Federal § 2518 separately imposes its own tax conditions. |
Testamentary/intestate disclaimer: file in the district court administering the creator's estate, or a proper probate-venue district court if no administration; deliver or mail a copy to the representative, trustee, titleholder, or possessor (§ 84-25). Non-testamentary disclaimer: file on a county clerk's miscellaneous docket in a county whose district court has jurisdiction/venue; deliver or mail a copy to the trustee, titleholder, or possessor (§ 60-754). |
After the primary court or miscellaneous-docket filing, also file the original or a certified true and complete copy with the county clerk in every county where the real estate lies. Notice to other persons begins only when that county filing occurs (§§ 84-25, 60-754). |
Express bars before filing: voluntary assignment or transfer, a contract to assign or transfer, written waiver of the right to disclaim, or judicial sale/disposition (§§ 84-27, 60-756). The acts preserve other law but do not expressly list acceptance, insolvency, or an ordinary creditor claim as a separate automatic state-law bar; federal tax qualification separately requires no prior acceptance. |
Effective on the required filing and binding thereafter. An express disclaimer disposition in the governing instrument controls; otherwise the interest passes as if the disclaimant died immediately before the death or other event that fixed the interest, and the disclaimer relates back to that date (§§ 84-25 to -26, 60-754 to -755). Special nonresiduary/residue and joint-tenancy rules apply; the disclaimant does not choose the successor. |
| Oregon verified 2026-08-01 | Oregon Uniform Disclaimer of Property Interests Act, ORS 105.623-.649; any interest in or power over property, including will, intestacy, trust, beneficiary-designation, survivorship, future, and power-of-appointment interests |
Whole or partial. A partial disclaimer may use a fraction, percentage, monetary amount, term of years, power limitation, or any other interest or estate. The act states no express conditional-disclaimer rule. |
Writing or tangible, electronic, or other retrievable record in perceivable form; must declare the disclaimer, describe the interest or power, be signed, and be properly delivered or filed. No original, legal description, extent declaration, or tax statement is expressly required. |
Signed by the person making the disclaimer. The act states no witness, acknowledgment, oath, notarization, attestation, or separate electronic-authentication requirement. |
No general fixed Oregon deadline; operative bars can close the route first. Irrevocable at the later of proper delivery/filing and statutory effectiveness. ORS 105.645 separately validates federally tax-qualified disclaimers or transfers under its federal-law reference; federal § 2518 uses a 9-month receipt rule. |
Personal delivery, first-class mail, or another method likely to result in receipt. Will/intestacy: personal representative or court fallback; testamentary trust: trustee, then personal representative/court; inter vivos trust: trustee/court, or settlor/transferor while revocable; beneficiary designation: maker before irrevocability, distributor after; survivorship: successor taker; powers: holder/fiduciary/court route. |
If the instrument transferring the disclaimed interest or power is required or permitted to be filed, recorded, or registered, the disclaimer may be too. Nonrecording does not affect validity between the disclaimant and successor takers. The act states no legal-description, constructive-notice, purchaser, or lienholder rule. |
Barred by written waiver; pre-effectiveness acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or contract, or judicial sale; another law may bar or limit it. Also barred when intended or effective to prevent restitution-judgment or ORS 411.620 public-assistance recovery. No express insolvency bar. |
Effective when the creating instrument becomes irrevocable, or at death for intestacy; an express disclaimer disposition controls. Otherwise an individual generally is treated as dying immediately before distribution, with descendant, estate, nonindividual, future-interest, and survivorship rules. A barred interest disclaimer operates as a transfer to the statutory successor takers. |
| Pennsylvania verified 2026-08-01 | 20 Pa.C.S. ch. 62 (§§ 6201-6207); reaches interests devolving by will, intestacy, power of appointment, survivorship, inter vivos transfer, life insurance/annuity, pension or benefit plan, third-party contract, and a prior disclaimer |
Whole or partial; any present or future, vested or contingent interest may be refused. Chapter 62 does not expressly authorize conditional disclaimers or prescribe fraction/formula categories. |
Written disclaimer required; it must describe the interest, declare the disclaimer and its extent, and be signed. No statutory original-document requirement in Chapter 62. |
Disclaimant's signature only under § 6201; no witness, acknowledgment, oath, or notary requirement stated |
May be made at any time before acceptance; mere lapse of time, even with knowledge, is not acceptance. Six-month rule affects partial acceptance, not the general filing deadline. Chapter 62 does not state an irrevocability point. Federal qualified-disclaimer rules separately use a 9-month receipt deadline and other tax conditions. |
Will/intestacy: mandatory filing with the clerk of the proper orphans' court division plus copy to the PR, trustee, or other fiduciary holding property. Inter vivos: disclaimer/copy to trustee, titleholder, possessor, or successor taker. Third-party contract: to insurer/employer/obligor and successor taker. Power of appointment follows the route for the legally treated donor. |
A copy may be recorded with the county recorder of deeds. Until recorded, the disclaimer is ineffective against a bona fide grantee or lienholder who gave value before recording. |
Barred by express or inferred acceptance: possession/delivery, written waiver, transfer or contract, detrimental-reliance representation, or judicial sale. Prior acceptance must be affirmatively proved; no general insolvency bar. Chapter 62 expressly leaves creditor effect undecided. Partial acceptance before 6 months preserves the balance; after 6 months it accepts the whole single interest. |
Relates back to death, inter vivos transfer, or third-party contract. Unless the donor provides another disposition, treated as if the disclaimant died before that event, subject to Pennsylvania's representation and augmented-fund qualifications; the disclaimant does not choose the successor taker. |
| Rhode Island verified 2026-08-01 | R.I. Gen. Laws ch. 34-5, Disclaimer of Certain Property Interests; will/intestacy, testamentary and inter vivos trusts, insurance/annuity, deeds and other nontestamentary transfers, survivorship, present/future/contingent interests, and specific or fractional property (§§ 34-5-1, -2) |
Whole or partial; may target a fraction, share, dollar amount, specific asset, remainder, life estate, or other lesser estate. No conditional form is stated, and the disclaimer must be clear and unequivocal (§§ 34-5-1, -4) |
Paper writing required; describe the interest, declare the disclaimer and its extent, and be clear and unequivocal. File the original, or an attested copy when filing in more than one office (§§ 34-5-4, -6(a)) |
Signed by the beneficiary; no witness, acknowledgment, oath, notarization, or electronic-signature rule stated in Chapter 34-5 (§ 34-5-4) |
Present interest: generally 9 months after death or the nontestamentary instrument's effective date; future interest: 9 months after the possession-determining event; survivor: 9 months after the other holder's death; under-21 rule and discretionary court extension apply. Irrevocable on compliant execution plus filing. Federal qualification remains separate (§§ 34-5-5, -8; 26 U.S.C. § 2518) |
Personal property by will: probate-court clerk with estate jurisdiction; inter vivos instrument: Superior Court clerk in donor/grantor's county, or Providence County if nonresident. Chapter expressly covers intestacy but § 34-5-6 does not separately name its personal-property filing office. Serve a copy by hand or certified mail on title/possession holders; service failure does not defeat validity (§ 34-5-6) |
Mandatory filing with the deed-recording officer in the city/town where the realty lies; if probate proceedings already began, also file with that probate-court clerk. Chapter states no legal-description or purchaser-priority rule (§ 34-5-6(a)(2)) |
Barred as to the affected interest by assignment/conveyance/encumbrance/pledge/transfer or contract, judicial sale, signed written waiver, or acceptance; knowing receipt of a benefit is acceptance. Conduct affecting part does not bar disclaimer of another part. No express insolvency/general creditor bar (§ 34-5-9) |
Effective and irrevocable on compliant execution and filing; instrument's alternate disposition controls, otherwise passes as if the disclaimant died immediately before the determining event. Relation back applies and the interest never vests; a provision-specific disclaimer may still allow taking under another provision (§ 34-5-8) |
| South Carolina verified 2026-08-01 | S.C. Code § 62-2-801; applies to any interest in or power over property whenever created and is an additional, not exclusive, disclaimer method. Expressly reaches lifetime and testamentary transfers, will, intestacy, trust, contract, beneficiary designation, survivorship, power, and other transfers. |
Whole or partial; the effect rule expressly includes an undivided portion. § 62-2-801 states no fraction, formula, term, monetary-amount, or general conditional-disclaimer rule. Federal tax qualification separately requires an unqualified refusal. |
Writing required; must declare the writing as a disclaimer and describe the interest or power. § 62-2-801 does not define an electronic record, require an original or copy, require a legal description or tax statement, or itself require the writing to be signed. |
§ 62-2-801 states no signature, witness, acknowledgment, oath, notarization, attestation, or electronic-authentication requirement for a competent adult's disclaimer. |
Reasonable time after the beneficiary acquires actual knowledge; conclusively timely if made within 9 months after the transfer's state-law effective date. No express age-21 state extension or general irrevocability point. Federal § 2518 separately uses its own 9-month receipt rule and other tax conditions. |
Deliver to the transferor, transferor's fiduciary, legal-title holder, property possessor, or a court with jurisdiction over the interest or subject matter. Personal delivery, first-class mail, or another receipt-producing method; first-class mail counts on the postmark date, while other methods require receipt. |
§ 62-2-801 states no mandatory or optional county recording route, legal-description rule, constructive-notice effect, or purchaser/lienholder protection for a real-property disclaimer. Delivery to a court is an alternative statutory route, not a land-recording provision. |
Before effectiveness, barred by written waiver, acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer/direction or contract, or judicial sale. Spendthrift restrictions do not bar disclaimer. Financial condition and insolvency do not bar it, and a compliant disclaimer is not a fraudulent transfer under state law. |
Interest is considered never transferred. A transferor's disclaimer clause controls; otherwise pass or fail as if the beneficiary predeceased the transfer's effective date, with relation back and a separate future-interest rule. A surviving spouse can later reacquire through another transfer. |
| South Dakota verified 2026-08-01 | SDCL § 29A-2-801; wills, intestacy, survivorship, inter vivos trusts and other lifetime transfers, life insurance, retirement plans, and other contracts, whether vested or otherwise. SDCL § 29A-6-419 adds the transfer-on-death-deed route. |
Whole or any part; statute states no required fraction/formula categories and does not expressly authorize a conditional disclaimer (§ 29A-2-801(a)) |
Writing required for each statutory route; § 29A-2-801 states no required declaration, extent statement, property description, original, legal description, or tax recital |
No signature, witness, acknowledgment, oath, notarization, or electronic-signature requirement stated in § 29A-2-801 |
Generally 9 months after death for present probate/survivorship/contract interests, after creation for a present lifetime-transfer interest, or after final ascertainment and indefeasible vesting for a future interest; never expires before 9 months after age 21. Statute calls the disclaimer irrevocable and binding but states no separate withdrawal point. Federal 9-month qualification remains separate (§ 29A-2-801(a)-(f), (k); 26 U.S.C. § 2518) |
Will/intestacy: court clerk where estate is/was pending; survivorship: clerk where joint-tenancy or estate proceeding is pending; insurance/retirement/contract: estate clerk, or insurer/employer/issuer if no estate; inter vivos trust/lifetime transfer: acting trustee, donor, or donor's personal representative (§ 29A-2-801(b)-(e)) |
General real-property disclaimer: certified-copy recording with each county register of deeds is optional and omission preserves validity (§ 29A-2-801(l)). Transfer-on-death-deed beneficiary's real-property disclaimer: recording is mandatory in the county where the property lies (§ 29A-6-419). |
Barred and invalidated by assignment/conveyance/encumbrance/pledge/transfer or contract, written waiver, acceptance of the property/interest/benefit, or pre-disclaimer judicial sale. Spendthrift restriction does not bar; no express insolvency/general creditor bar (§ 29A-2-801(k)) |
Timely disclaimer is retroactive to death, creation of the lifetime interest, or the future-interest determining event and passes as if the disclaimant predeceased that point. Will/trust may provide a different disclaimer disposition; untimely disclaimer is an assignment to the timely-disclaimer takers (§ 29A-2-801(b)-(i)) |
| Tennessee verified 2026-08-01 | Tennessee Disclaimer of Property Interests Act, T.C.A. §§ 31-7-101 to -117; applies to disclaimers of any interest in or power over property whenever created, including will, intestacy, trust, beneficiary-designation, survivorship, and power interests routed by § 31-7-112 |
Whole or partial; a partial disclaimer may use a fraction, percentage, monetary amount, term of years, power limitation, or another interest or estate. The general act states no express conditional-disclaimer rule; federal tax qualification separately requires an unqualified refusal. |
Writing required; must declare the disclaimer and its extent and describe the interest or power disclaimed. The act states no electronic-record definition, original-document requirement, legal-description requirement, or general tax recital. |
Personal signature requires no stated witness, acknowledgment, oath, or notary. Alternatively, another person may subscribe the disclaimant's name at the disclaimant's express direction, in the disclaimant's presence, and before at least 2 witnesses competent to witness a will. |
No fixed general Tennessee deadline appears in §§ 31-7-105 or -113; statutory bars can arise before effectiveness. Irrevocable on the later of compliant delivery/filing or statutory effectiveness. A tax-qualified disclaimer must separately comply with federal § 2518, expressly including its 9-month limit. |
Personal delivery, first-class mail, or another method likely to result in receipt; recipient varies by asset. Will/intestacy generally goes to the personal representative or appointing court; trusts, beneficiary designations, survivorship interests, and powers use the recipients or court fallbacks in § 31-7-112. |
Generally optional when the creating instrument may or must be filed, recorded, or registered, and nonrecording preserves between-party validity. Exception: real property under an irrevocable beneficiary designation must be recorded in the county register's office. No express general legal-description, purchaser, lienholder, or constructive-notice rule. |
Barred by written waiver; before effectiveness, barred by acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or contract to do so, or judicial sale; other law may add limits. No express insolvency or general creditor bar. A barred interest disclaimer acts as a transfer to the statutory takers; a barred power disclaimer is ineffective. |
Effective when the creating instrument becomes irrevocable, or at death for intestacy; survivorship disclaimers take effect at the deceased holder's death. An express disclaimer clause controls; otherwise an individual is treated as dying immediately before distribution, with surviving-descendant and special estate-fallback rules. |
| Texas verified 2026-08-01 | Texas Uniform Disclaimer of Property Interests Act, Tex. Prop. Code ch. 240; covers any interest in or power over property, including inheritance, wills, trusts, beneficiary designations, insurance/retirement arrangements, and survivorship property |
Whole or partial; a partial disclaimer may be a fraction, percentage, dollar amount, term of years, power limitation, or another interest/estate. Chapter 240 does not expressly authorize conditional disclaimers. |
Writing required; it must declare the disclaimer, describe the interest or power, and be signed. An individual must also state under penalty of perjury whether the child-support-obligor bar in § 240.151(g) applies; omission does not invalidate an otherwise unbarred disclaimer. |
Disclaimant's signature only under Chapter 240; no witness, acknowledgment, or notary requirement in the general effectiveness list |
No fixed Texas validity deadline in Chapter 240; act before a statutory bar occurs. Irrevocable on the later of required delivery/filing or statutory effectiveness. Federal qualified-disclaimer rules separately use a 9-month receipt deadline and other tax conditions. |
Personal delivery, first-class mail, fax, e-mail, or another method likely to produce receipt; certified mail/return receipt counts on mailing if sent in good faith to a likely address. Will/intestacy: personal representative or county official public records if none; trust: trustee with PR/court/public-record fallbacks; beneficiary designation: creator before irrevocability, distributor after (record real-property interest); survivorship: successor taker. |
Generally may be recorded like the instrument creating the interest, and nonrecording does not defeat between-the-parties validity. Exception: after a beneficiary designation becomes irrevocable, a disclaimer of the designated real-property interest must be recorded in the county where the land is located. Section 240.111 states no general constructive-notice effect. |
Barred by written waiver; acceptance through possession or dominion/control; voluntary assignment, conveyance, encumbrance, pledge, transfer, or contract; judicial sale; and specified administratively determined or judgment-confirmed child-support arrears. No general insolvency bar. An effective death-transfer disclaimer relates back and the disclaimed interest is not subject to the disclaimant's creditors, subject to the child-support rule. |
For property passing at death, effective and related back to death. An express disclaimer-destination clause controls; otherwise an individual is generally treated as dying immediately before effectiveness, with special descendant/estate and intestacy rules. The disclaimant does not select the successor taker. |
| Utah verified 2026-08-01 | Utah Code § 75-2-801 applies when an interest devolves 'by whatever means': wills, intestacy, powers, trusts, contracts, beneficiary designations, survivorship, joint tenancy, tenancy by the entireties, and other real or personal property. Title 75 ch. 13 expressly treats a § 75-2-801 disclaimer as a non-testamentary estate-planning document for electronic-form purposes. |
Whole or part (§ 75-2-801(1)). A survivor may separately disclaim the survivorship increment and, in a narrow nonjoining/no-benefit case, the entire joint-tenancy or entireties interest (§ 75-2-801(2)(c)). The statute does not expressly authorize conditional disclaimers or prescribe fraction/formula wording. |
Signed writing or electronic record; describe the property/interest and declare the disclaimer and its extent (§ 75-2-801(3); §§ 75-13-101, -204). No creator identity, legal description, original, tax recital, oath, or state verification is stated as part of the general minimum. |
Signed by the disclaimant; an electronic signature qualifies (§ 75-2-801(3)(c); § 75-13-204(3)). Section 75-2-801 states no witness, acknowledgment, notarization, attestation, or oath requirement. |
Fixed 9-month state clocks. Will/intestacy: present interest from death; future interest from final ascertainment and indefeasible vesting. Non-testamentary: present interest from the instrument's effective/irrevocable date; future interest from final ascertainment/vesting; unknown interest from learning it exists (§ 75-2-801(2)). The disclaimer binds the disclaimant and derivative claimants (§ 75-2-801(4)(c)). Federal § 2518 separately uses the later of transfer or age 21 and additional tax conditions. |
Will/intestacy: file in a Title 78A court; if district court, use the county where estate administration began; deliver a copy personally or by registered/certified mail, return receipt requested, to the personal representative or other fiduciary (§ 75-2-801(2)(a)). Non-testamentary: deliver or file, then personally deliver or use the same registered/certified-mail route to the person with legal title or possession (§ 75-2-801(2)(b)). |
Optional: a copy 'may be recorded' with the county recorder where the land lies (§ 75-2-801(2)(d)). The disclaimer section states no legal-description, mandatory-recording, constructive-notice, purchaser, lienholder, or deadline consequence for failure to record. |
Barred by assignment, conveyance, encumbrance, pledge, transfer or contract for one; written waiver; acceptance or a benefit; or judicial sale before disclaimer (§ 75-2-801(5)). Spendthrift and governing-instrument restrictions do not remove the right (§ 75-2-801(1)); no separate insolvency or ordinary creditor-claim bar appears in the section. |
An express disclaimer/failure disposition controls. Otherwise testamentary/intestacy property passes as if the disclaimant predeceased the decedent, with descendant-per-capita-at-each-generation or instrument directions preserved; non-testamentary property uses deemed death before the instrument's effective date. Future interests adjust correspondingly, and relation back uses death or the instrument's effective date (§ 75-2-801(4)). |
| Vermont verified 2026-08-01 | Vermont Uniform Disclaimer of Property Interests Act, 14 V.S.A. ch. 129, §§ 4101-4118 (2026 Act No. 123, effective June 8, 2026); covers any interest in or power over property whenever created, including wills, intestacy, trusts, beneficiary designations, survivorship property, and powers |
Whole or partial; a partial refusal may use a fraction, percentage, monetary amount, term of years, power limitation, or another interest or estate. The current act does not expressly authorize a conditional disclaimer. |
A writing or other tangible or electronic record must declare the disclaimer, describe the interest or power, be signed, and be delivered or filed through § 4112's route |
The disclaimant signs or electronically authenticates. If another individual signs at the disclaimant's direction, the disclaimant and 2 credible witnesses must be present and the witnesses must also sign in everyone's presence. No witness, acknowledgment, oath, or notary rule applies to the disclaimant's own signature. |
No general fixed Vermont deadline under the act effective June 8, 2026; statutory bars can close the route first. Ordinary disclaimers become irrevocable on required delivery/filing, with special §§ 4107-4111 timing. Federal qualified-disclaimer rules separately use a 9-month receipt deadline and other tax conditions. |
Personal delivery, first-class mail, or another method likely to result in receipt. Will/intestacy: personal representative or court fallback; testamentary trust: trustee, then personal representative/court; inter vivos trust: trustee, court, or settlor/transferor before irrevocability; beneficiary designation: designator before irrevocability, distributor afterward; survivorship: successor taker. |
A copy must be recorded in the land records of the Vermont town where the real property lies. § 4115 preserves validity between the disclaimant and successor takers despite a recording failure, but the act states no legal-description, purchaser, lienholder, or constructive-notice rule. |
Barred by written waiver, acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or a contract to do so, or judicial sale before effectiveness; other law may add limits. No insolvency or general creditor bar appears in § 4113. |
Effective as of the creating instrument's irrevocability or the intestate's death. An express disclaimer-destination clause controls; otherwise an individual is generally treated as dying immediately before distribution, subject to descendant, estate, future-interest, survivorship, and nonindividual rules. |
| Virginia verified 2026-08-01 | Virginia Uniform Disclaimer of Property Interests Act, Va. Code Title 64.2, Chapter 26; applies to any interest in or power over property whenever created, including will, intestacy, trust, beneficiary-designation, survivorship, and power-of-appointment interests |
Whole or partial; a partial disclaimer may use a fraction, percentage, monetary amount, term of years, limitation of power, or another interest or estate. Chapter 26 states no general conditional-disclaimer rule. |
Writing or other record on a tangible, electronic, or other medium that is retrievable in perceivable form; must declare the disclaimer, describe the interest or power, be signed, and be delivered or filed. Section 64.2-2603(D) states no original-only rule. |
Signed by the person making the disclaimer. The general validity provision states no witness, acknowledgment, oath, or notarization requirement (Va. Code § 64.2-2603(D)). |
No fixed general Virginia validity deadline; statutory bars can close the route first. Irrevocable when delivered/filed or when effective under §§ 64.2-2604 to -2609, whichever is later. Federal qualified-disclaimer rules separately use a 9-month receipt deadline and other tax conditions. |
Personal delivery, first-class mail, or another method likely to result in receipt. Will/intestacy: personal representative or appointing court; testamentary trust: trustee, then personal representative or trust court; inter vivos trust: trustee or trust court, but settlor/transferor before irrevocability; beneficiary designation: maker before irrevocability, distributor after; survivorship: successor taker; powers of appointment use the holder/fiduciary/court routes in § 64.2-2610. |
If the disclaimed instrument transfers real-property title, record a copy with the circuit-court clerk where the property lies. Failure to record does not defeat validity between the disclaimant and successor takers; § 64.2-2613 states no legal-description condition or express purchaser/lienholder rule. |
Barred by written waiver; before effectiveness, barred by acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or a contract to do so, or judicial sale; other law may add limits. A barred interest disclaimer operates as a transfer to the statutory successor takers, while a barred power disclaimer is ineffective (§ 64.2-2611). |
Effective when the creating instrument becomes irrevocable, or at death for intestacy. An express disclaimer-destination clause controls; otherwise an individual is treated as dying immediately before distribution, with a descendants-by-representation rule when applicable. A survivorship interest passes as if the disclaimant predeceased the deceased joint holder. |
| Washington verified 2026-08-01 | Chapter 11.86 RCW, Disclaimer of Interests; reaches whole, fractional, vested, contingent, and power interests created by intestacy, will, trust, POD account, insurance/annuity, joint tenancy, employee plan, IRA, community-property agreement, TOD deed, other instruments, or operation of law |
Whole or partial, including specific parts, shares, or assets. Chapter 11.86 states no general conditional-disclaimer rule; by default it also deems the minimum additional interests needed for federal qualification disclaimed unless the beneficiary provides otherwise (RCW 11.86.041(2)). |
Writing required; must be signed, identify the interest, and state the disclaimer and its extent (RCW 11.86.031(1)). Chapter 11.86 does not expressly authorize an electronic record or require an original. |
Signed by the disclaimant. The chapter states no witness, acknowledgment, oath, or notarization requirement (RCW 11.86.031(1)). |
Washington validity deadline: delivery or mailing no later than 9 months after the latest of age 21, transfer, or final ascertainment plus indefeasible vesting. The disclaimer is binding on the beneficiary and claimants, but the chapter states no separate withdrawal point. Federal § 2518 uses its own 9-month receipt clock and conditions. |
First-class mail or other delivery to the interest's creator, the creator's legal representative, or the legal-title holder; if the creator is dead and none exists, to the person possessing the property. For a death transfer, a copy may also be filed in the administering probate court or proper-venue court if no probate began; that filing is optional. |
Optional. A copy may be recorded with the county auditor in every county where the real property lies; it gives notice to all persons only from the recording date. Section 11.86.031(5) states no legal-description requirement. |
Barred by accepting the interest or a benefit, assignment/conveyance/encumbrance/pledge/other transfer or contract, judicial disposition, or written waiver. A preexisting interest in the same property creates a clear-and-convincing-evidence presumption that benefits came from that existing share until exhausted. No express insolvency or general creditor bar appears in RCW 11.86.051. |
A contrary instrument clause controls; otherwise the beneficiary is treated as dying immediately before the transfer date and the disclaimer relates back for all purposes. Future-interest, will anti-lapse, and power rules also apply; the beneficiary cannot direct the successor taker through the disclaimer. |
| West Virginia verified 2026-08-01 | West Virginia Uniform Disclaimer of Property Interests Act, W. Va. Code §§ 42-6-1 to -19; any interest in or power over property whenever created, including powers, trusts, beneficiary designations, survivorship interests, wills, and intestacy |
Whole or partial; partial form may use a fraction, percentage, monetary amount, term of years, power limitation, or other interest/estate. Act does not expressly authorize a conditional disclaimer (§ 42-6-5(a), (d)) |
Writing that declares the disclaimer and describes the interest or power disclaimed; no original-document, tax-statement, or legal-description requirement in the general contents rule (§ 42-6-5(c)) |
Signed by the disclaimant and acknowledged in a manner authorizing a deed to be admitted of record; no witness count or separate oath stated (§ 42-6-5(c)) |
No fixed ordinary state deadline; act instead applies pre-effectiveness bars. Irrevocable at the later of delivery/filing/recording and statutory effectiveness. Federal tax-qualified 9-month rule remains separate (§§ 42-6-5(e), 42-6-13, 42-6-14; 26 U.S.C. § 2518) |
Personal delivery, first-class mail, or another method likely to result in receipt; recipient varies among personal representative, trustee, settlor/transferor, distribution obligor, successor taker, or power holder/fiduciary, with county-commission-clerk fallbacks (§ 42-6-12) |
Mandatory original/duplicate recording in deed books with the county commission clerk where realty lies, in addition to delivery/filing; failure does not affect validity between disclaimant and successor takers (§ 42-6-15(b)-(c)) |
Written waiver, pre-effectiveness acceptance, voluntary assignment/conveyance/encumbrance/pledge/transfer or contract, and judicial sale bar the disclaimer; a barred interest disclaimer operates as a transfer to the same statutory takers. No express insolvency or general creditor bar (§ 42-6-13) |
Takes effect when the creating instrument becomes irrevocable or at intestate death and relates back; governing instrument controls first, otherwise individual treated as dying immediately before distribution, subject to the descendants-by-representation and future-interest rules (§§ 42-6-5(f), 42-6-6) |
| Wisconsin verified 2026-08-01 | Wis. Stat. § 854.13 governs transfers at death; § 700.27 governs inter vivos instruments. Together they cover wills, intestacy, trusts, insurance and other contracts, beneficiary interests, survivorship property, powers of appointment, and present, contingent, or future interests. |
Whole or part; a partial disclaimer is unavailable when the governing or power-exercise instrument expressly prohibits it. The statutes do not create a general conditional-disclaimer form. |
Written instrument required; it must describe the property and declare the disclaimer and its extent |
Signed by the disclaimant; no witness, acknowledgment, oath, or notary requirement in §§ 854.13(3) or 700.27(3) |
Present interest: execute and deliver within 9 months after the transfer's effective date. Future interest: within 9 months after the taker is finally ascertained and the interest indefeasibly fixed. A court may extend either period for cause; future income/principal rights may be disclaimed at any time. The disclaimer is binding, but the statutes state no separate irrevocability point. Federal § 2518 compliance independently makes a disclaimer effective under Wisconsin law. |
Delivery and receipt required. Transfer at death: living transferor or deceased transferor's personal representative/special administrator; trustee also receives a copy if it did not receive the instrument. Inter vivos: transferor, transferor's legal representative, or legal-title holder, plus a trustee copy when applicable. A probate copy is filed when delivery is to an estate representative; missing the trustee copy or probate filing does not invalidate the disclaimer. |
A copy may be recorded with the register of deeds in the county where the real estate lies; §§ 854.13(5)(e) and 700.27(5)(c) make recording optional and state no legal-description, constructive-notice, purchaser, or lienholder consequence |
Bars include assignment, conveyance, encumbrance, pledge, transfer or a contract for one; written waiver; and acceptance of the property or its benefit. The list is nonexclusive. No express insolvency or general creditor bar appears in §§ 854.13(11g) or 700.27(9). |
The property is treated as never vested in or transferred to the disclaimant, and the disclaimer is binding. The governing instrument controls first; otherwise deemed-death rules apply, with descendant representation when specified. Joint-tenancy and survivorship-marital-property interests pass to the decedent's probate estate unless the decedent provided otherwise. Inter vivos interests generally pass as if the disclaimant died before the transfer's effective date. |
| Wyoming verified 2026-08-01 | Wyoming Probate Code, W.S. §§ 2-1-401 to -405, Article 4 (Disclaimers); covers interests received by gift, bequest, devise, inheritance, beneficiary designation, power of appointment, or survivorship, including undivided portions and powers |
Whole or an undivided portion; the refusal must be irrevocable and unqualified, so the statute does not authorize a conditional disclaimer |
Writing required. Tax-qualified route: irrevocable and unqualified refusal. Non-tax route: written irrevocable disclaimer plus a prior or contemporaneous written acknowledgment that it does not qualify for federal or other tax purposes. No express property-description requirement. |
Article 4 states no signature, witness, oath, acknowledgment, or notary requirement for disclaimer validity. Acknowledgment is separately required if a real-property instrument is recorded under W.S. § 34-1-113. |
Tax-qualified route: writing must be received within 9 months after the later of transfer or age 21 and the refusal is irrevocable. The separate § 2-1-403(d) non-tax route states no fixed state deadline but requires written acknowledgment of tax nonqualification. |
Tax-qualified route: writing must be received by the transferor, the transferor's legal representative, or the holder of legal title; no prescribed mail method or court filing. Section 2-1-403(d) states no separate recipient, delivery method, or filing office for the non-tax route. |
No disclaimer-specific recording rule. Wyoming's general land-record law treats a writing affecting title as a conveyance: acknowledgment makes it recordable with the county clerk where the land lies; recording gives notice and priority, while an unrecorded conveyance is void against a later good-faith purchaser who records first. |
Tax-qualified route fails after acceptance or if the disclaimant directs the destination. Article 4 states no separate assignment, encumbrance, judicial-sale, insolvency, or creditor bar; § 2-1-403(d) instead recognizes a non-tax-qualified written route. |
No separate relation-back rule. Express deed-of-gift or will terms control; otherwise the interest reverts to a living transferor, passes through a deceased transferor's residuary clause, follows intestacy as if the disclaimant did not survive, or passes under survivorship as if the disclaimant were not a survivor. |
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