739.401 – When Disclaimer Is Permitted.
739.401 When disclaimer is permitted.—A disclaimer may be made at any time unless barred under s. 739.402. History.—s. 1, ch. 2005-108.
739.402 – When Disclaimer Is Barred or Limited.
739.402 When disclaimer is barred or limited.— (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 disclaimant voluntarily assigns, conveys, encumbers, […]
739.501 – Tax-Qualified Disclaimer.
739.501 Tax-qualified disclaimer.—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 disclaimant, the disclaimer or transfer is effective […]
739.601 – Recording of Disclaimer Relating to Real Estate.
739.601 Recording of disclaimer relating to real estate.— (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 of the […]
739.701 – Application to Existing Relationships.
739.701 Application to existing relationships.—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or power over property existing on July 1, 2005, as to which the time for delivering or filing a disclaimer under laws superseded by this chapter has not expired, may be disclaimed after July 1, 2005.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. 2005-108.
739.203 – Disclaimer of Property Held as Tenancy by the Entirety.
739.203 Disclaimer of property held as tenancy by the entirety.— (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 […]
739.204 – Disclaimer of Interest by Trustee.
739.204 Disclaimer of interest by trustee.—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.
739.205 – Disclaimer of Power of Appointment or Other Power Not Held in a Fiduciary Capacity.
739.205 Disclaimer of power of appointment or other power not held in a fiduciary capacity.—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 […]
739.206 – Disclaimer by Appointee, Object, or Taker in Default of Exercise of Power of Appointment.
739.206 Disclaimer by appointee, object, or taker in default of exercise of power of appointment.— (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 […]
739.207 – Disclaimer of Power Held in Fiduciary Capacity.
739.207 Disclaimer of power held in fiduciary capacity.— (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 exercised, the disclaimer […]