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 delivered within nine (9) months after the date of the decedent's death or other transfer (or within 9 months after the disclaimant turns 21), 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 time limit, but under D.C. Code § 19-1514 a disclaimer is effective if the disclaimed interest is treated under federal law as never having been transferred — so the IRC § 2518 9-month rule controls. Verify the deadline 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 property would have passed had the disclaimer not been made, within the meaning of D.C. Code § 19-1505, 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 $[____________]).

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).

☐ This Disclaimer is being delivered or filed within nine (9) months after the later of (a) the date of the Decedent's death or the effective date of the transfer creating the interest, or (b) the date the Disclaimant attained age 21 (26 U.S.C. § 2518(b)(2); D.C. Code § 19-1514).

☐ 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 as if the Disclaimant had died immediately before the time of distribution (or, for an intestate interest, as of the Decedent's death), as provided by D.C. Code § 19-1506.

☐ 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, unless the instrument creating the interest provides otherwise, the disclaimed interest passes as if the Disclaimant had died immediately before the time of distribution; if the disclaimed interest arose under the law of intestate succession, the disclaimer takes effect as of the time of the Decedent's death. 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. The disclaimer relates back to the time the instrument creating the interest became irrevocable, or to the determinative event, as applicable.

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

This Disclaimer is irrevocable and may not be modified, withdrawn, or rescinded once delivered or filed. Under D.C. Code § 19-1505(e), the Disclaimer becomes irrevocable when it is delivered or filed pursuant to § 19-1512 or becomes effective under §§ 19-1506 through 19-1511, whichever occurs later. This Disclaimer is binding upon the Disclaimant and all 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.

☐ Deliver this Disclaimer to the trustee then serving (or, if none, to the personal representative or the court) for an interest in a testamentary or inter vivos trust.

☐ 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).

☐ Record this Disclaimer with the District of Columbia Office of the Recorder of Deeds if real property or an interest in real property is disclaimed and the transferring instrument is required or permitted to be recorded (D.C. Code § 19-1515).

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 § 19-1505 (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