Disclaimer and Renunciation of Interest (Qualified Disclaimer) — Alaska

DISCLAIMER AND RENUNCIATION OF INTEREST (QUALIFIED DISCLAIMER) — ALASKA

Before you use this: A valid Alaska disclaimer is not automatically a qualified disclaimer for federal tax purposes. Confirm the transfer date, recipient, deadline, prior acceptance, child-support status, and the property route before signing or sending this instrument.

I, [DISCLAIMANT FULL LEGAL NAME], of [ADDRESS], declare that this writing is my disclaimer of the interest identified below under AS 13.70. I intend it to be an irrevocable and unqualified refusal to accept that interest and, if the federal requirements are met, a qualified disclaimer under 26 U.S.C. § 2518.

1. Interest disclaimed

Person who created or transferred the interest: [FULL NAME]

Source of interest: [WILL / INTESTACY / TRUST / BENEFICIARY DESIGNATION / JOINTLY HELD PROPERTY / OTHER, WITH DOCUMENT DATE]

Date the transfer creating my interest was made: [__/__/____]

Date of death, if applicable: [__/__/____]

Property or power and identifying details: [DESCRIBE THE EXACT INTEREST, ACCOUNT, PARCEL, OR POWER]

Legal description if real property is involved: [INSERT OR ATTACH EXHIBIT A]

Extent disclaimed: ☐ Entire interest ☐ The following specified portion: [FRACTION, PERCENTAGE, AMOUNT, TERM, OR OTHER PRECISE DESCRIPTION]

2. Disclaimer

I unconditionally disclaim the interest described in Section 1. I have not accepted that interest or its benefits, waived the right to disclaim in writing, or voluntarily transferred, pledged, or contracted to transfer that interest. No judicial sale or nonjudicial foreclosure sale of the interest has occurred before this disclaimer becomes effective.

I do not direct who receives the disclaimed interest. It shall pass under the governing instrument and applicable law. For an ordinary property interest, AS 13.70.040 gives priority to any disclaimer disposition in the governing instrument; its default rules apply only if that instrument has none. A survivorship interest in jointly held property is addressed separately by AS 13.70.050.

I understand that AS 13.70.110(f) bars this disclaimer to the extent I am in arrears in child-support payments or am involved in a pending proceeding described there concerning a child-support obligation or parentage. I confirm that I have disclosed any such matter to counsel before executing this instrument.

3. Federal qualified-disclaimer information

My date of birth: [__/__/____]

Federal transfer date selected for this interest and why: [________________________________]

Date nine months after the later of that transfer or my 21st birthday: [__/__/____]

Federal qualification under § 2518 requires a written, irrevocable, unqualified refusal; timely receipt by the transferor, the transferor's legal representative, or the holder of legal title; no acceptance of the interest or its benefits; and passage without my direction to the decedent's spouse or a person other than me. The governing transfer and joint-interest rules must be applied to this specific interest. Treasury Regulation § 25.2518-2(c)(2) provides a qualifying timely-mailing rule and a first succeeding business-day rule if the last day falls on a Saturday, Sunday, or legal holiday. This instrument makes no representation that federal qualification has been achieved merely by signing it.

4. Delivery or filing instructions

Type of interest and applicable AS 13.70.100 subsection: [________________________________]

State-law recipient, court, or recording office: [________________________________]

Federal § 2518 recipient: [TRANSFEROR / LEGAL REPRESENTATIVE / HOLDER OF LEGAL TITLE; NAME AND ADDRESS]

Delivery method and date: [________________________________]

AS 13.70.100 directs delivery or filing by interest type. For a will or intestate interest, deliver to the serving personal representative, or file with the court authorized to appoint one if none serves. For a testamentary or living trust, follow subsection (c) or (d). For a beneficiary designation, follow subsection (e) before it becomes irrevocable, or subsection (f) after. For a post-irrevocability beneficiary designation of real property, record the disclaimer in the recording district where the property is located under subsection (f)(2). Other real-property disclaimers may be recorded under § 13.70.130; recording is not a universal substitute for the required delivery route. For jointly held property or an appointment or power, use the applicable route in subsections (g)–(k).

I will retain dated proof of every required delivery, filing, or recording step and provide copies to the persons administering the interest.

5. Signature

I sign this disclaimer voluntarily on [__/__/____] at [CITY, ALASKA].

Disclaimant signature: [________________________________]

Printed name: [________________________________]

Mailing address: [________________________________]

Certificate of delivery, filing, or recording

Prepared by: [NAME] Date: [__/__/____]

This template is provided for informational purposes only and does not constitute legal or tax advice. An Alaska attorney and qualified tax adviser should review the interest, delivery route, and tax treatment before signing.