Tax qualified disclaimer.

Except as provided in sections 633E.13 and 633E.15 , notwithstanding any other provision of this chapter , any disclaimer or transfer that meets the requirements of section 2518 of the Internal Revenue Code , and the regulations promulgated thereunder, for the purpose of being a tax qualified disclaimer with the effect that the disclaimed or transferred interest is treated as never having been transferred to the disclaimant is effective as a disclaimer under this chapter . For purposes of this section , “Internal Revenue Code” means the same as defined in section 422.3 . 2004 Acts, ch 1015, §11 C2005, §633.904 2005 Acts, ch 38, §52, 53 CS2005, §633E.4 2010 Acts, ch 1020, §1 Referred to in §633E.7