The Vermont Statutes Online
The Statutes below now include the actions of the 2026 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 14 : Decedents' Estates and Fiduciary Relations
Chapter 129 : Vermont Disclaimer of Property Interests Act
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§ 4114. Tax qualified disclaimer
Notwithstanding any other provision of this chapter, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated pursuant to the provisions of the Internal Revenue Code, as may be amended, or any regulations promulgated under it, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this chapter. (Added 2025, No. 123 (Adj. Sess.), § 1, eff. June 8, 2026.)