Disclaimer and Renunciation of Interest (Qualified Disclaimer) — Michigan

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. Michigan's disclaimer of property interests law (MCL § 700.2901 et seq.) does not itself impose a 9-month deadline, but it requires delivery before any barring event under MCL § 700.2910. Verify the deadline with counsel before signing.

DISCLAIMER AND RENUNCIATION OF INTEREST (QUALIFIED DISCLAIMER)

STATE OF MICHIGAN

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 "disclaimable interest" — property, the right to receive or control property, or a power of appointment — has devolved within the meaning of MCL § 700.2901(2)(b) and MCL § 700.2902, namely a(n): ☐ heir ☐ devisee ☐ legatee ☐ grantee ☐ donee ☐ surviving joint tenant ☐ beneficiary under a governing 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 (MCL § 700.2101 et seq.)
☐ Revocable or testamentary trust
☐ Beneficiary designation (life insurance, retirement plan, annuity, POD/TOD account, or security registered in beneficiary form)
☐ Joint tenancy / tenancy by the entireties with right of survivorship (the survivorship interest is a disclaimable interest under MCL § 700.2901(2)(b))
☐ 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, or pecuniary portion: [____________________] (e.g., an undivided ____% interest, or the sum of $[____________]) (partial disclaimers are authorized by MCL § 700.2902).

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

3. STATUTORY AUTHORITY

This Disclaimer is made under the Michigan disclaimer of property interests law, MCL §§ 700.2901 through 700.2912 (part of the Estates and Protected Individuals Code, "EPIC"), and is intended to constitute a qualified disclaimer under 26 U.S.C. § 2518 and Treas. Reg. § 25.2518-2.

• MCL § 700.2902 authorizes a person to disclaim, in whole or in part, any disclaimable interest, and provides that the right to disclaim exists notwithstanding any spendthrift provision or other restriction.
• MCL § 700.2903 requires that a disclaimer (1) be in writing; (2) declare the disclaimer; (3) describe the disclaimed interest; (4) be signed by the Disclaimant; and (5) be delivered as provided in MCL §§ 700.2904, 700.2905, and 700.2906.
• MCL § 700.2904 requires that a disclaimer of an interest passing because of the owner's death be delivered after the death of the owner and before any event described in MCL § 700.2910 (the barring provision).

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, 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 writing and signed by the Disclaimant (or the Disclaimant's fiduciary), as required by MCL § 700.2903 and Treas. Reg. § 25.2518-2(b).

☐ This Disclaimer is being delivered 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)), and after the death of the owner of the property as required by MCL § 700.2904.

☐ The Disclaimant has NOT accepted the disclaimed interest or any of its benefits, and has not waived the right to disclaim or taken any other action described in MCL § 700.2910 that would bar the disclaimer (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 predeceased the Decedent (or the determinative event), as provided by MCL § 700.2907.

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

6. EFFECT AND PASSING OF THE DISCLAIMED INTEREST

Under MCL § 700.2907, unless the governing instrument provides otherwise, the disclaimed property or interest devolves as if the Disclaimant had predeceased the Decedent (or, for an interest created by the exercise of a power of appointment, as if the Disclaimant had predeceased the donee of the power). A future interest that takes effect in possession or enjoyment after termination of the disclaimed interest takes effect as if the Disclaimant had predeceased the determinative event. The Disclaimer relates back to the death of the owner or the effective date of the transfer, as applicable.

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

7. IRREVOCABILITY AND BINDING EFFECT

This Disclaimer is irrevocable and may not be modified, withdrawn, or rescinded once delivered or filed. Under MCL § 700.2909, this Disclaimer binds the Disclaimant and all persons claiming through or under the Disclaimant.

8. DELIVERY, FILING, AND RECORDING

Pursuant to MCL §§ 700.2904, 700.2905, and 700.2906, the Disclaimant shall (check all that apply):

☐ Deliver this Disclaimer to the personal representative or other fiduciary of the Decedent — by personally handing it to that person or a fiduciary representing that person; by first-class mail in a sealed, prepaid envelope; or by another means reasonably likely to accomplish delivery (MCL § 700.2906(1)).

☐ Deliver this Disclaimer to the trustee or other person having legal title to or possession of the interest disclaimed (for property passing under a nontestamentary instrument or contract).

☐ File this Disclaimer with the Probate Court for the County of [____________], Michigan — if no fiduciary is currently serving, or if the fiduciary cannot be located, delivery is made by filing with the probate court having jurisdiction (MCL § 700.2906(2)).

☐ File a copy of this Disclaimer in the Probate Court where proceedings concerning the disclaimed interest are pending or would have jurisdiction (MCL § 700.2906(3)).

☐ Record a copy of this Disclaimer in the Office of the Register of Deeds of [____________] County, Michigan, where the real property is located, if real property or an interest in real property is disclaimed (MCL § 700.2906(3)).

9. SIGNATURE, ACKNOWLEDGMENT, AND NOTARIZATION

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

Disclaimant Signature: ______________________________________

Printed Name: [________________________________]

ACKNOWLEDGMENT

STATE OF MICHIGAN )
COUNTY OF [____________] )

This instrument was acknowledged before me on this [____] day of [____________], 20[____], by [DISCLAIMANT FULL LEGAL NAME].

______________________________________
Notary Public, State of Michigan
County of [____________]
My commission expires: [__/__/____]
Acting in the County of: [____________]

[NOTARY SEAL]

10. VERIFICATION / DECLARATION

I, [DISCLAIMANT FULL LEGAL NAME], declare under penalty of perjury under the laws of the State of Michigan 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 another means reasonably likely to accomplish delivery) 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 (mail receipts or affidavit of delivery)
☐ Copy of the recorded Disclaimer (Register of Deeds), if real property is involved
☐ File-stamped copy from the Probate Court (estate proceeding)

SOURCES AND REFERENCES

• Michigan disclaimer of property interests law (EPIC), MCL §§ 700.2901 to 700.2912 — https://law.justia.com/codes/michigan/chapter-700/statute-act-386-of-1998/article-1-i/division-386-1998-ii-9/
• MCL § 700.2901 (short title; definitions) — https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-700-2901
• 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