§ 1952. Time of disclaimer—Delivery
(a) Except as provided in subsection (c) of this section, if the property or interest
has devolved to the disclaimant under a testamentary instrument or by the laws of
intestacy, the disclaimer shall be delivered, as to a present interest, not later
than nine months after the death of the deceased owner or deceased donee of a power
of appointment and, as to a future interest, not later than nine months after the
event determining that the taker of the property or interest has become finally ascertained
and his or her interest is indefeasibly vested. The disclaimer shall be delivered
in person or mailed by registered or certified mail to any personal representative,
or other fiduciary of the decedent or the donee of the power, to the holder of the
legal title to which the interest relates, or to the person entitled to the property
or interest in the event of disclaimer. A copy of the disclaimer shall be filed in
the Probate Division of the Superior Court of the district in which proceedings for
the administration of the estate of the deceased owner or deceased donee of the power
have been commenced.
(b) Except as provided in subsection (c) of this section, if the property or interest
has devolved to the disclaimant under a nontestamentary instrument or contract, the
disclaimer shall be delivered, as to a present interest, not later than nine months
after the effective date of the nontestamentary instrument or contract and, as to
a future interest, not later than nine months after the event determining that the
taker of the property or interest has become finally ascertained and his or her interest
indefeasibly vested. If the person entitled to disclaim does not have actual knowledge
of the existence of the interest, the disclaimer shall be delivered not later than
nine months after he or she has actual knowledge of the existence of the interest.
The effective date of a revocable instrument or contract is the date on which the
maker no longer has power to revoke it or to transfer to him or herself or another
the entire legal and equitable ownership of the interest. The disclaimer shall be
delivered in person or mailed by registered or certified mail to the person who has
legal title to or possession of the interest disclaimed.
(c) In any case, as to a transfer creating an interest in the disclaimant made after December
31, 1976, and subject to tax under chapter 11, 12, or 13 of the Internal Revenue Code
of 1986, as amended, a disclaimer intended as a qualified disclaimer thereunder must
specifically so state and must be delivered not later than nine months after the later
of the date the transfer is made or the day on which the person disclaiming attains
age 21.
(d) A surviving joint tenant or tenant by the entirety may disclaim as a separate interest
any property or interest therein devolving to him or her by right of survivorship.
A surviving joint tenant or tenant by the entirety may disclaim the entire interest
in any property or interest therein that is the subject of a joint tenancy or tenancy
by the entirety devolving to him or her, if the joint tenancy or tenancy by the entirety
was created by act of a deceased joint tenant or tenant by the entirety and the survivor
did not join in creating the joint tenancy or tenancy by the entirety.
(e) If real property or an interest therein is disclaimed, a copy of the disclaimer shall
be recorded in the land records of the town in which the property or interest disclaimed
is located. (Added 1985, No. 130 (Adj. Sess.); amended 1991, No. 146 (Adj. Sess.), § 1, eff. April 28, 1992; 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.)