Disclaimer and Renunciation of Interest (Qualified Disclaimer) — Kansas

TIMING — IRC § 2518 (9-MONTH DEADLINE): To qualify as a federal "qualified disclaimer," this writing must be signed, acknowledged, and filed 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. K.S.A. § 59-2292 likewise requires filing within nine (9) months after the latest of the death, final ascertainment of the taker, or the taker's attainment of age 21. Verify the deadline with counsel before signing.

DISCLAIMER AND RENUNCIATION OF INTEREST (QUALIFIED DISCLAIMER)

STATE OF KANSAS

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 (or the personal representative of a person) entitled to disclaim under K.S.A. § 59-2291(a), namely a(n): ☐ heir ☐ next of kin ☐ devisee ☐ legatee ☐ person succeeding to a disclaimed interest ☐ beneficiary under a testamentary instrument ☐ beneficiary under an insurance policy ☐ joint owner with right of survivorship ☐ person named to take on the death of another ☐ donee of a power of appointment ☐ beneficiary under an inter vivos trust ☐ person designated to take 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 (Kansas Probate Code, K.S.A. ch. 59)
☐ 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
☐ Power of appointment
☐ Other: [________________________________]

Extent of the disclaimer:
☐ Full disclaimer — the Disclaimant disclaims the entire interest or power described above.
☐ Partial disclaimer — the Disclaimant disclaims only the following part or undivided part (K.S.A. § 59-2291(a)): [____________________] (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 Kansas disclaimer statutes, K.S.A. §§ 59-2291 through 59-2293, and is intended to constitute a qualified disclaimer under 26 U.S.C. § 2518 and Treas. Reg. § 25.2518-2.

• K.S.A. § 59-2291(a) authorizes a person (or the personal representative of a person) to disclaim, in whole, in part, or in an undivided part, any real or personal property or interest or power passing upon the death of another to such person as heir, devisee, beneficiary, surviving joint owner, donee of a power, beneficiary under an inter vivos trust, or otherwise.
• K.S.A. § 59-2291(b) requires the disclaimer instrument to (1) describe the property, interest, or power subject to the disclaimer; (2) contain a declaration of disclaimer and its extent; and (3) be signed and acknowledged by the Disclaimant.
• K.S.A. § 59-2291(c) provides that a disclaimer is valid only to the extent it does not conflict with K.S.A. § 39-709 (medical assistance eligibility).
• K.S.A. § 59-2292 requires the instrument to be filed within nine (9) months after the latest of the events described therein, and to be filed and recorded in the district court, with notice to the transferor or holder of legal title.

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 part or undivided part of all) right, title, claim, interest, and power of every kind — whether vested or contingent, present or future, legal or equitable — in and to the property, interest, and power 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 writing, describes the property/interest/power, declares the disclaimer and its extent, and is signed and acknowledged by the Disclaimant, as required by K.S.A. § 59-2291(b) and Treas. Reg. § 25.2518-2(b).

☐ This Disclaimer is being filed within nine (9) months after the latest of (a) the death of the Decedent or donee of the power; (b) the date the not-yet-ascertained taker becomes finally ascertained and the interest indefeasibly fixed; or (c) the date the taker attains age 21 (K.S.A. § 59-2292(a); 26 U.S.C. § 2518(b)(2)).

☐ The Disclaimant has NOT accepted the disclaimed interest or any of its benefits, and has not assigned, conveyed, encumbered, pledged, transferred, contracted to transfer, or waived the right to disclaim the interest (K.S.A. § 59-2293(b); 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 property, interest, or power descends or is distributed as if the Disclaimant had predeceased the Decedent (or the donee of the power), as provided by K.S.A. § 59-2293(a).

☐ This Disclaimer does not conflict with K.S.A. § 39-709 (medical assistance eligibility), as required by K.S.A. § 59-2291(c).

☐ This Disclaimer is intended as a qualified disclaimer under 26 U.S.C. § 2518.

6. EFFECT AND PASSING OF THE DISCLAIMED INTEREST

Under K.S.A. § 59-2293(a), unless the Decedent or donee of the power has otherwise provided, the property, interest, or power disclaimed descends or is distributed as if the Disclaimant had predeceased the Decedent (or, where the Disclaimant is designated to take under a power of appointment exercised by or under a testamentary instrument, as if the Disclaimant had predeceased the donee of the power). In every case, the disclaimer relates back for all purposes to the date of death of the Decedent or donee, except that, for a beneficiary under an inter vivos trust, the disclaimer relates back to the date of the transfer.

The Disclaimant does not direct to whom the disclaimed interest passes; it passes solely by operation of the governing instrument and Kansas law. Any rents, profits, or other income accruing between the date of death and the date of the disclaimer belong to the person entitled to receive the disclaimed interest (K.S.A. § 59-2293(f)).

7. IRREVOCABILITY AND BINDING EFFECT

Under K.S.A. § 59-2293(d), once filed and recorded this Disclaimer is final, cannot be revoked, and is binding upon the Disclaimant, the personal representative of the Disclaimant, and all parties claiming the right to disclaim by, through, or under the Disclaimant.

8. DELIVERY, FILING, AND RECORDING

Pursuant to K.S.A. § 59-2292, the Disclaimant shall (check all that apply):

☐ File and record this Disclaimer instrument in the District Court of [____________] County, Kansas, in which the estate of the Decedent or donee of the power is or may be administered (K.S.A. § 59-2292(b)).

☐ Give notice of the disclaimer by personal delivery or certified mail, sending a copy of the instrument to the transferor (or the personal representative of the transferor) of the property, interest, or power (K.S.A. § 59-2292(b)).

☐ Give notice by personal delivery or certified mail to the holder of legal title to the property to which the interest or power relates (K.S.A. § 59-2292(b)).

☐ Record a copy of this Disclaimer in the Office of the Register of Deeds of [____________] County, Kansas, where the real property is located, if an interest in real property is disclaimed, to give notice against record title.

9. SIGNATURE, ACKNOWLEDGMENT, AND NOTARIZATION

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

Disclaimant Signature: ______________________________________

Printed Name: [________________________________]

ACKNOWLEDGMENT

STATE OF KANSAS )
COUNTY OF [____________] )

This instrument was acknowledged before me on this [____] day of [____________], 20[____], by [DISCLAIMANT FULL LEGAL NAME], known to me (or satisfactorily proven) to be the person whose name is subscribed to the foregoing instrument, who executed the same as his/her voluntary act and deed.

______________________________________
Notary Public in and for the State of Kansas
My appointment expires: [__/__/____]

[NOTARY SEAL]

10. VERIFICATION / DECLARATION

I, [DISCLAIMANT FULL LEGAL NAME], declare under penalty of perjury under the laws of the State of Kansas 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 given (by personal delivery or by certified mail, return receipt requested — K.S.A. § 59-2292(b)) 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 notice / mailing (certified mail receipts)
☐ Copy of the recorded Disclaimer (Register of Deeds), if real property is involved
☐ File-stamped / recorded copy from the District Court (estate proceeding)

SOURCES AND REFERENCES

• K.S.A. § 59-2291 (Disclaimer of interest; persons authorized; instrument) — https://www.ksrevisor.org/statutes/chapters/ch59/059_022_0091.html
• K.S.A. § 59-2292 (Filing and recordation; nine-month period) — https://www.ksrevisor.org/statutes/chapters/ch59/059_022_0092.html
• K.S.A. § 59-2293 (Effect of disclaimer) — https://www.ksrevisor.org/statutes/chapters/ch59/059_022_0093.html
• 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