Delivering or Filing a Disclaimer

A. Subject to subsections B through K, delivery of a disclaimer may be effected by personal delivery, first class mail or any other method likely to result in its receipt. B. In the case of an interest created under the law of intestate succession or an interest created by will, other than an interest in a testamentary trust: 1. A disclaimer must be delivered to the personal representative of the decedent's estate. 2. If no personal representative is then serving, it must be filed with a court having jurisdiction to appoint the personal representative. C. In the case of an interest in a testamentary trust: 1. A disclaimer must be delivered to the trustee then serving, or if no trustee is then serving, to the personal representative of the decedent's estate. 2. If no personal representative is then serving, it must be filed with a court having jurisdiction to enforce the trust. D. In the case of an interest in an inter vivos trust: 1. A disclaimer must be delivered to the trustee then surviving. 2. If no trustee is then serving, it must be filed with a court having jurisdiction to enforce the trust. 3. If the disclaimer is made before the time the instrument creating the trust becomes irrevocable, it must be delivered to the settlor of a revocable trust or the transferor of the interest. E. In the case of an interest created by a beneficiary designation made before the time the designation becomes irrevocable, a disclaimer must be delivered to the person making the beneficiary designation. F. In the case of an interest created by a beneficiary designation made after the time the designation becomes irrevocable, a disclaimer must be delivered to the person obligated to distribute the interest. G. In the case of a disclaimer by a surviving holder of jointly held property, the disclaimer must be delivered to the person to whom the disclaimed interest passes. H. In the case of a disclaimer by an object or taker in default of exe...