Title XLII, Estates and Trusts

Except for a disclaimer governed by s. 739.202, s. 739.203, or s. 739.204, the following rules apply to a disclaimer of an interest in property:(1) The disclaimer takes effect as of the time the instrument creating the interest becomes irrevocable or, if the interest arose under …

(1) Upon the death of a holder of jointly held property:(a) If, during the deceased holder’s lifetime, the deceased holder could have unilaterally regained a portion of the property attributable to the deceased holder’s contributions without the consent of any other holder, anoth…

(1) The survivorship interest in property held as a tenancy by the entirety to which the survivor succeeds by operation of law upon the death of the cotenant may be disclaimed as provided in this chapter. For purposes of this chapter only, the deceased tenant’s interest in proper…

If a trustee having the power to disclaim under the instrument creating the fiduciary relationship or pursuant to court order disclaims an interest in property that otherwise would have become trust property, the interest does not become trust property.History.—s. 1, ch. 2005-108…

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 holde…

(1) 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.(2) A disclaimer of an interest in property by an object, or taker in default of an exercis…

(1) If a fiduciary disclaims a power held in a fiduciary capacity which has not been exercised, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable.(2) If a fiduciary disclaims a power held in a fiduciary capacity which has been exerci…

(1) Subject to subsections (2) through (12), delivery of a disclaimer may be effected by personal delivery, first-class mail, or any other method that results in its receipt. A disclaimer sent by first-class mail shall be deemed to have been delivered on the date it is postmarked…

A disclaimer may be made at any time unless barred under s. 739.402.History.—s. 1, ch. 2005-108.

(1) A disclaimer is barred by a written waiver of the right to disclaim.(2) A disclaimer of an interest in property is barred if any of the following events occur before the disclaimer becomes effective:(a) The disclaimant accepts the interest sought to be disclaimed;(b) The disc…

Notwithstanding any provision of this chapter other than s. 739.402, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated pursuant to the provisions of s. 2518 of the Internal Revenue Code of 1986 as never having been transferred to the d…

(1) A disclaimer of an interest in or relating to real estate does not provide constructive notice to all persons unless the disclaimer contains a legal description of the real estate to which the disclaimer relates and unless the disclaimer is filed for recording in the office o…

Except as otherwise provided in s. 739.402, an interest in or power over property existing on July 1, 2005, as to which the time for delivering or filing a disclaimer under laws superseded by this chapter has not expired, may be disclaimed after July 1, 2005.History.—s. 1, ch. 20…