Disclaimer and Renunciation of Interest (Qualified Disclaimer) — New Hampshire
DISCLAIMER AND RENUNCIATION OF INTEREST — NEW HAMPSHIRE
This form records a proposed refusal of a specific property interest under RSA chapter 563-B. Federal qualified-disclaimer treatment under 26 U.S.C. § 2518 is a separate test. Complete the delivery and timing worksheet before signing; check what the governing instrument and state law cause to pass after the refusal. This form does not designate a new recipient.
1. Interest and parties
| Item | Completed information |
|---|---|
| Disclaimant's full name and address | [NAME / ADDRESS] |
| Decedent, transferor, or trust | [NAME / INSTRUMENT] |
| Estate or trust case number, if any | [COURT / NUMBER] |
| Instrument creating the interest and date | [DOCUMENT / DATE] |
| Specific property, interest, or power | [DESCRIPTION / IDENTIFIERS] |
| ☐ Whole interest or ☐ partial interest | [FRACTION / PERCENTAGE / AMOUNT / TERM / POWER LIMIT] |
| Real property legal description, if relevant | [DESCRIPTION / ATTACHMENT] |
RSA 563-B:4 permits a whole or partial disclaimer of an interest or power. The signed record must declare the disclaimer and describe the interest or power. Use the ownership and beneficiary documents to identify precisely what would pass if no disclaimer were made.
2. Federal qualification worksheet
For 26 U.S.C. § 2518 treatment, the writing must be received by the transferor, the transferor's legal representative, or the holder of legal title within nine months after the later of the transfer creating the interest or the disclaimant's 21st birthday. The disclaimant must not have accepted the interest or its benefits. The interest must pass without the disclaimant's direction, either to the decedent's spouse or to someone other than the disclaimant. Test all conditions against the actual transaction.
| Federal question | Facts and evidence |
|---|---|
| Date transfer created the interest | [DATE / BASIS] |
| Disclaimant's 21st birthday, if relevant | [DATE] |
| Nine-month deadline from the later date | [DATE / CALCULATION] |
| Proper federal recipient and expected receipt date | [NAME / CAPACITY / DATE] |
| No acceptance of interest or benefits | [TRANSACTION REVIEW / RESULT] |
| Recipient under instrument and New Hampshire law, without disclaimant direction | [CLAUSE / STATUTORY ROUTE / COUNSEL REVIEW] |
| Written proof of actual receipt | [ACKNOWLEDGMENT / TRACKING / FILE RECORD] |
3. New Hampshire effect and delivery route
RSA 563-B:5 gives priority to the creating instrument's disclaimer provision. When the instrument has none, the section supplies default passing rules that vary with the kind of interest and the disclaimant. Verify the actual successor before proceeding. RSA 563-B:12 can bar or limit a disclaimer after a written waiver, acceptance, transfer, encumbrance, or other listed event. Subsection (e) also protects specified public-benefit recovery rights; review prior conduct and recovery exposure with counsel.
Select the RSA 563-B:11 route that fits this interest. A state delivery or filing route may differ from the federal proper-recipient and receipt test; satisfy both when federal qualification is intended.
| Interest | New Hampshire route | Recipient, method, and proof |
|---|---|---|
| ☐ Will or intestacy, other than testamentary trust | Deliver to estate administrator; if none serves, file with the court that can appoint one (§ 11(c)) | [DETAIL] |
| ☐ Testamentary trust | Deliver to serving trustee; if none, estate administrator; if neither serves, file with court with trust jurisdiction (§ 11(d)) | [DETAIL] |
| ☐ Inter vivos trust | Deliver to serving trustee; if none, file with court with trust jurisdiction. Before irrevocability, apply the settlor/transferor route (§ 11(e)) | [DETAIL] |
| ☐ Beneficiary designation before irrevocability | Deliver to person making the designation (§ 11(f)) | [DETAIL] |
| ☐ Beneficiary designation after irrevocability, personal property | Deliver to person obligated to distribute (§ 11(g)(1)) | [DETAIL] |
| ☐ Beneficiary designation after irrevocability, real property | Record an attested copy in the county registry of deeds (§ 11(g)(2)) | [DETAIL] |
| ☐ Joint property, power of appointment, fiduciary, or agent route | Identify the precise § 11(h)–(l) branch before delivery or filing | [COUNSEL ROUTE] |
RSA 563-B:14 allows additional filing, recording, or registration where the creating instrument may be recorded. Except for the § 11(g)(2) real-property beneficiary-designation route, failure to record does not affect validity between the disclaimant and the persons taking by reason of the disclaimer. Separate third-party or title effects need individual review.
4. Disclaimer instrument
I, [DISCLAIMANT FULL LEGAL NAME], disclaim the [WHOLE INTEREST / SPECIFIED PORTION] of the interest or power described in Section 1 and [ATTACHMENT NAME, if any]. I make no direction about the person to whom the disclaimed interest passes. I intend this signed record to operate under RSA chapter 563-B and, if the federal conditions in Section 2 are satisfied, as a qualified disclaimer under 26 U.S.C. § 2518.
Interest or portion disclaimed: [PRECISE DESCRIPTION].
Governing instrument and property identifiers: [DOCUMENT / CLAUSE / ACCOUNT LAST FOUR / LEGAL DESCRIPTION].
Date signed: [__/__/____] Place: [CITY / STATE].
Disclaimant signature: ______________________________ Printed name: [NAME].
Acknowledgment, if needed for the selected filing or recording route: [NOTARY / DATE / SEAL].
5. Delivery and retention record
| Recipient or office | State/federal role | Method | Sent or filed | Received or recorded | Evidence |
|---|---|---|---|---|---|
| [NAME] | [ROLE] | [METHOD] | [DATE] | [DATE] | [PROOF] |
| [NAME] | [ROLE] | [METHOD] | [DATE] | [DATE] | [PROOF] |
Keep the signed instrument, governing documents, proof of receipt or filing, and any registry recording reference with the estate or trust file.
Official sources
About this template
- Last updated
- September 23, 2026
- Citations checked
- September 23, 2026
- Jurisdiction
- New Hampshire
- Category
- Estate Planning & Wills
Legal authority
- RSA 563-B:4(a)(1) (power to disclaim)
- RSA 563-B:4(b)(1) (form and signature)
- RSA 563-B:5(b)(2)–(3) (effect and passing of interest)
- RSA 563-B:11(c) (will and intestacy delivery)
- RSA 563-B:11(f) (beneficiary-designation delivery before irrevocability)
- RSA 563-B:11(d)-(e) (trust delivery)
- RSA 563-B:11(g) (beneficiary-designation delivery and recording)
- RSA 563-B:12(a)–(b) (bars to disclaimer)
- RSA 563-B:12(e) (public-benefit recovery limit)
- RSA 563-B:13 (federal tax treatment)
- RSA 563-B:14 (recording)
- 26 U.S.C. § 2518 (federal qualified-disclaimer conditions)
Estate planning documents decide what happens to your property, your children, and your medical care when you cannot make those decisions yourself. Wills, trusts, powers of attorney, and health care directives each serve different purposes and each have to meet state law requirements for signing, witnessing, and notarization. A document that looks fine on the page but was not executed correctly can be rejected in probate, which is exactly when it is too late to fix.
Not legal advice
This template is provided for informational purposes. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Checked against the law it cites
A reviewer verified this template's legal citations against the official source on September 23, 2026.
RSA 563-B:4(a)(1) (checked September 23, 2026): "A person may disclaim, in whole or part, any interest in or power over property, including a power of appointment."
RSA 563-B:4(b)(1) (checked September 23, 2026): "To be effective, a disclaimer must be in a writing or other record, declare the disclaimer, describe the interest or power disclaimed, be signed by the person making the disclaimer, and be delivered or filed in the manner provided in Article 12."
RSA 563-B:5(b)(2)–(3) (checked September 23, 2026): "The disclaimed interest passes according to any provision in the instrument creating the interest providing for the disposition of the interest, should it be disclaimed, or of disclaimed interests in general. If the instrument does not contain a provision described in paragraph (2), the following rules apply:"
RSA 563-B:11(c) (checked September 23, 2026): "A disclaimer must be delivered to the administrator of the decedent's estate; or If no administrator is then serving, it must be filed with a court having jurisdiction to appoint the administrator."
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