§ 4110. Disclaimer by appointee, object, or taker in default of exercise of power of appointment
(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 a permissible appointee or taker in default of an exercise of a power of appointment takes effect as of the time the instrument creating the power becomes irrevocable. (Added 2025, No. 123 (Adj. Sess.), § 1, eff. June 8, 2026.)