Disclaimer and Renunciation of Interest (Qualified Disclaimer) — District of Columbia

TIMING — IRC § 2518 (9-MONTH DEADLINE): To qualify as a federal "qualified disclaimer," this writing must be signed and received by the proper recipient by the nine-month date measured from the later of the transfer creating this interest or the disclaimant's 21st birthday (subject to the limited federal mailing and weekend/holiday rules in Treas. Reg. § 25.2518-2(c)(2)), with no acceptance of the interest or its benefits. The D.C. Act (D.C. Code §§ 19-1501 et seq.) does not impose its own fixed nine-month deadline. Section 19-1514 recognizes a federally tax-qualified disclaimer as effective under D.C. law, but federal qualification is not the only route to state-law effectiveness. A disclaimer delivered after the federal deadline may still be effective under D.C. law if the Act’s requirements and limits are met; it will not qualify under this federal timing rule. Verify both consequences with counsel before signing.

DISCLAIMER AND RENUNCIATION OF INTEREST (QUALIFIED DISCLAIMER)

DISTRICT OF COLUMBIA

TABLE OF CONTENTS

1. Disclaimant Information
2. Identification of the Transfer and Interest Disclaimed
3. Statutory Authority
4. The Disclaimer
5. Qualified-Disclaimer Representations
6. Effect and Passing of the Disclaimed Interest
7. Irrevocability and Binding Effect
8. Delivery, Filing, and Recording
9. Signature, Acknowledgment, and Notarization
10. Verification / Declaration
11. Certificate of Delivery / Service
12. Attachments Checklist

1. DISCLAIMANT INFORMATION

The undersigned (the "Disclaimant") is a person to whom a disclaimed interest in or power over property would have passed had the disclaimer not been made, within the meaning of D.C. Code § 19-1502(1), namely a(n): ☐ heir ☐ next of kin ☐ devisee ☐ legatee ☐ grantee ☐ donee ☐ surviving joint tenant ☐ beneficiary under a testamentary or nontestamentary instrument or contract ☐ appointee under a power of appointment ☐ other: [____________________].

2. IDENTIFICATION OF THE TRANSFER AND INTEREST DISCLAIMED

Source of the interest (check all that apply):
☐ Last Will and Testament of the Decedent
☐ Intestate succession (D.C. Code § 19-301 et seq.)
☐ Revocable, inter vivos, or testamentary trust
☐ Beneficiary designation (life insurance, retirement plan, annuity, POD/TOD account, or security registered in beneficiary form)
☐ Joint tenancy with right of survivorship / tenancy by the entirety
☐ Power of appointment
☐ Other: [________________________________]

Extent of the disclaimer:
☐ Full disclaimer — the Disclaimant disclaims the entire interest described above.
☐ Partial disclaimer — the Disclaimant disclaims only the following fractional, percentage, term-of-years, or pecuniary portion (as permitted by D.C. Code § 19-1505(d)): [____________________] (e.g., an undivided ____% interest, or the sum of $[____________]).

For federal qualified-disclaimer treatment, an undivided fraction must cover the same fraction of every substantial right for the full term. A disclaimed pecuniary amount and its income must be segregated, with no benefit to the disclaimant. A term-of-years or specific-asset option needs a separate federal qualification review (26 C.F.R. § 25.2518-3).

Legal description of any real property disclaimed (or see attached Exhibit A): [________________________________]

3. STATUTORY AUTHORITY

This Disclaimer is made under the District of Columbia Uniform Disclaimer of Property Interests Act, D.C. Code §§ 19-1501 through 19-1518, and is intended to constitute a qualified disclaimer under 26 U.S.C. § 2518 and Treas. Reg. § 25.2518-2.

• D.C. Code § 19-1505(a) authorizes a person to disclaim, in whole or in part, any interest in or power over property, notwithstanding any spendthrift provision or similar restriction.
• D.C. Code § 19-1505(c) requires that the disclaimer (1) be in a writing or other record; (2) declare the disclaimer; (3) describe the interest or power disclaimed; (4) be signed by the Disclaimant; and (5) be delivered or filed in the manner provided in § 19-1512.
• D.C. Code § 19-1514 provides that if, as a result of a disclaimer, the disclaimed interest is treated under federal tax law as never having been transferred to the Disclaimant, the disclaimer is effective under the Act.

4. THE DISCLAIMER

The Disclaimant, intending to be legally bound, hereby IRREVOCABLY and UNQUALIFIEDLY DISCLAIMS and RENOUNCES all (or, where a partial disclaimer is elected in Section 2, the stated fractional, percentage, term-of-years, or pecuniary part of all) right, title, claim, and interest of every kind — whether vested or contingent, present or future, legal or equitable — in and to the property and interest described in Section 2 above.

This Disclaimer is made freely, voluntarily, and with full knowledge of its legal and tax consequences.

5. QUALIFIED-DISCLAIMER REPRESENTATIONS

The Disclaimant represents and certifies that:

☐ This Disclaimer is in a writing or other record and signed by the Disclaimant (or the Disclaimant's legal representative), as required by D.C. Code § 19-1505(c) and Treas. Reg. § 25.2518-2(b).

☐ For federal tax qualification, this writing is being received by the transferor, the transferor's legal representative, or the holder of legal title within nine (9) months after the later of (a) the transfer creating this interest in the Disclaimant (death is the transfer date for a transfer made or becoming irrevocable at death), or (b) the date the Disclaimant attained age 21 (26 U.S.C. § 2518(b)(2)). Complete D.C. delivery or filing under § 19-1512 separately; § 19-1514 recognizes a federally tax-qualified disclaimer under D.C. law.

☐ The Disclaimant has NOT accepted the disclaimed interest or any of its benefits, and has not assigned, conveyed, encumbered, pledged, transferred, or contracted to transfer the interest (D.C. Code § 19-1513; Treas. Reg. § 25.2518-2(d)).

☐ The disclaimed interest passes without any direction on the part of the Disclaimant (26 U.S.C. § 2518(b)(4); Treas. Reg. § 25.2518-2(e)).

☐ As a result of this Disclaimer, the interest passes under D.C. Code § 19-1506(b). For an individual Disclaimant, absent a controlling disposition in the instrument and subject to the descendant and estate exceptions in § 19-1506(b)(3)(C)-(D), the passing rule treats the Disclaimant as having died immediately before the time of distribution. For an intestate interest, the Disclaimer takes effect at the intestate's death; that effective time does not replace the passing rule.

☐ This Disclaimer is intended as a qualified disclaimer under 26 U.S.C. § 2518 for federal transfer-tax purposes (D.C. Code § 19-1514).

6. EFFECT AND PASSING OF THE DISCLAIMED INTEREST

Under D.C. Code § 19-1506(b), a disclaimer of an intestate interest takes effect at the intestate's death. That timing does not determine who receives the interest. The disclaimed interest first follows any disposition stated in the instrument creating it. Without such a provision, an individual Disclaimant is generally treated as having died immediately before the time of distribution, subject to the special descendant and estate rules in § 19-1506(b)(3)(C)-(D). A future interest held by a person other than the Disclaimant takes effect as if the Disclaimant had died or ceased to exist immediately before the time of distribution; a future interest held by the Disclaimant is not accelerated. For other interests, the disclaimer takes effect when the creating instrument became irrevocable.

The Disclaimant does not direct to whom the disclaimed interest passes; it passes solely by operation of the governing instrument and District of Columbia law.

7. IRREVOCABILITY AND BINDING EFFECT

Under D.C. Code § 19-1505(e), this Disclaimer becomes irrevocable at the later of its delivery or filing under § 19-1512 and its effective time under §§ 19-1506 through 19-1511. Once irrevocable, it may not be withdrawn or rescinded. The Disclaimant intends it to bind persons claiming through or under the Disclaimant.

8. DELIVERY, FILING, AND RECORDING

Pursuant to D.C. Code § 19-1512, the Disclaimant shall (check all that apply):

☐ Deliver this Disclaimer to the personal representative of the Decedent's estate (for an interest created by will or by intestate succession, other than an interest in a testamentary trust); or, if no personal representative is serving, file it with the Probate Division of the Superior Court of the District of Columbia.

☐ Testamentary trust: Deliver to the trustee then serving; if none, deliver to the decedent’s personal representative; if none, file with a court having jurisdiction to enforce the trust.

☐ Inter vivos trust: Deliver to the trustee then serving; if none, file with a court having jurisdiction to enforce the trust. If disclaiming before the trust instrument becomes irrevocable, deliver to the settlor or the transferor of the interest instead.

☐ Deliver this Disclaimer to the person making the beneficiary designation (if disclaimed before the designation becomes irrevocable) or to the person obligated to distribute the interest (if disclaimed after it becomes irrevocable).

☐ Deliver this Disclaimer to the person or persons to whom the disclaimed interest passes (for a disclaimer by a surviving owner of jointly held property).

☐ Optional recording: Record this Disclaimer with the District of Columbia Office of the Recorder of Deeds if an interest in D.C. real property is disclaimed and the transferring instrument may be recorded. Section 19-1515 permits recording; check whether § 19-1512(g)(2) applies to the particular interest.

9. SIGNATURE, ACKNOWLEDGMENT, AND NOTARIZATION

Executed this [____] day of [____________], 20[____].

Disclaimant Signature: ______________________________________

Printed Name: [________________________________]

ACKNOWLEDGMENT

DISTRICT OF COLUMBIA ) ss.

Before me, the undersigned Notary Public in and for the District of Columbia, personally appeared [DISCLAIMANT FULL LEGAL NAME], known to me (or satisfactorily proven) to be the person whose name is subscribed to the foregoing instrument, who acknowledged before me that he/she executed the same voluntarily on the day the same bears date.

Given under my hand and official seal this [____] day of [____________], 20[____].

______________________________________
Notary Public
My commission expires: [__/__/____]

[NOTARY SEAL]

10. VERIFICATION / DECLARATION

I, [DISCLAIMANT FULL LEGAL NAME], declare under penalty of perjury under the laws of the District of Columbia that the foregoing is true and correct, that I have not accepted the disclaimed interest or any benefit thereof, and that I make this Disclaimer of my own free will.

Signature: ______________________________________
Date: [__/__/____]

11. CERTIFICATE OF DELIVERY / SERVICE

I certify that on the date(s) shown below a true and correct copy of this Disclaimer was delivered (in person, by first-class mail, or by any other method likely to result in its receipt) to the following:

Signature: ______________________________________
Printed Name: [________________________________]

12. ATTACHMENTS CHECKLIST

☐ Copy of the Last Will and Testament, trust instrument, or beneficiary designation creating the disclaimed interest
☐ Exhibit A — legal description of any real property disclaimed
☐ Certified copy of the Decedent's Death Certificate
☐ Proof of delivery / mailing (registered or certified mail receipts)
☐ Recorded copy of the Disclaimer (Recorder of Deeds), if real property is involved
☐ File-stamped copy from the Probate Division of the Superior Court (estate proceeding)

SOURCES AND REFERENCES

• D.C. Uniform Disclaimer of Property Interests Act, D.C. Code §§ 19-1501 to 19-1518 — https://code.dccouncil.gov/us/dc/council/code/titles/19/chapters/15
• D.C. Code § 19-1502 (Definitions) — https://code.dccouncil.gov/us/dc/council/code/sections/19-1502
• D.C. Code § 19-1505 (Power to disclaim; general requirements) — https://code.dccouncil.gov/us/dc/council/code/sections/19-1505
• D.C. Code § 19-1512 (Delivery or filing) — https://code.dccouncil.gov/us/dc/council/code/sections/19-1512
• D.C. Code § 19-1514 (Tax qualified disclaimer) — https://code.dccouncil.gov/us/dc/council/code/sections/19-1514
• D.C. Code § 19-1515 (Recording of disclaimer) — https://code.dccouncil.gov/us/dc/council/code/sections/19-1515
• 26 U.S.C. § 2518 (Disclaimers) — https://www.law.cornell.edu/uscode/text/26/2518
• Treas. Reg. § 25.2518-2 (Requirements for a qualified disclaimer) — https://www.law.cornell.edu/cfr/text/26/25.2518-2