Title 13, Decedents' Estates, Guardianships, Transfers, Trusts, and Health Care Decisions

(a) On the death of a holder of jointly held property, a surviving holder may disclaim, in whole or part, the greater of (1) a fractional share of the property determined by dividing the number one by the number of joint holders alive immediately before the death of the holder to…

(a) The survivorship interest in property that is held as a tenancy by the entirety and to which the survivor succeeds by operation of law on the death of the cotenant may be disclaimed as provided in this chapter. For the purposes of this chapter only, the deceased tenant's inte…

If a trustee who has the power to disclaim under a court order or under the instrument creating the fiduciary relationship disclaims an interest in property that otherwise would have become trust property, the interest does not become trust property.

If a holder disclaims a power of appointment or other power not held in a fiduciary capacity, the following rules apply: (1) if the holder has not exercised the power, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable; (2) if the hol…

(a) A disclaimer of an interest in property by an appointee of a power of appointment takes effect as of the time the instrument by which the holder exercises the power becomes irrevocable. (b) A disclaimer of an interest in property by an object or taker in default of an exercis…

(a) If a fiduciary disclaims a power held in a fiduciary capacity that has not been exercised, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable. (b) If a fiduciary disclaims a power held in a fiduciary capacity that has been exercis…

(a) Subject to (b) — (l) of this section, delivery of a disclaimer may be effected by personal delivery, first class mail, or any other method likely to result in its receipt. A disclaimer sent by first class mail is considered to have been delivered on the date it is postmarked.…

(a) A disclaimer is permitted unless barred under (b) — (f) of this section. A disclaimer is permitted even though the disclaimant is insolvent. (b) A disclaimer is barred by a written waiver of the right to disclaim. (c) A disclaimer of an interest in property is barred if any o…

(a) Notwithstanding any other provision of this chapter, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated under the provisions of 26 U.S.C. (Internal Revenue Code) as never having been transferred to the disclaimant, then the disclaim…

If an instrument transferring an interest in or power over property subject to a disclaimer is required or permitted by law to be filed, recorded, or registered, the disclaimer may be filed, recorded, or registered as required or permitted by law. Except as otherwise provided in …

Except as otherwise provided in AS 13.70.110, an interest in or power over property existing on September 7, 2010 as to which the time for delivering or filing a disclaimer under law superseded by this chapter has not expired may be disclaimed after September 7, 2010.

In applying and construing this chapter, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.

In this chapter, (1) “disclaimant” means the person to whom a disclaimed interest or power would have passed had the disclaimer not been made; (2) “disclaimed interest” means the interest that would have passed to the disclaimant had the disclaimer not been made; (3) “disclaimer”…

This chapter may be cited as the Uniform Disclaimer of Property Interests Act.