Printable Format59-2292. Same; filing and recordation of disclaimer instrument. (a) The disclaimer instrument shall be filed within nine months after the latest of: (1) The death of the decedent or the donee of the power, as the case may be; (2) if the taker of the power, property or interest is not then finally ascertained or if the taker's interest has not become indefeasibly fixed both in quality and in quantity, the date that the taker becomes finally ascertained and such taker's interest becomes indefeasibly fixed both in quality and in quantity; or (3) the date when the taker of the property, interest or power attains the age of 21 years.
(b) The disclaimer instrument shall be filed and recorded in the district court in which the estate of the decedent or the donee of the power is or may be administered. Upon filing the disclaimer instrument, the disclaimant shall give notice of the disclaimer by personal delivery or sending, by certified mail, a copy of the instrument to the transferor, or the personal representative of the transferor, of the property, interest or power or to the holder of the legal title to the property to which the interest or power relates.
History: L. 1968, ch. 367, § 2; L. 1972, ch. 215, § 19; L. 1976, ch. 242, § 48; L. 1980, ch. 168, § 2; L. 1985, ch. 191, § 46; July 1.
Law Review and Bar Journal References:
"Disclaimer Statutes: New Federal and State Tools for Postmortem Estate Planning," Carolyn A. Adams, 20 W.L.J. 42 (1980).
"Title Standards Committee releases TOD changes," 66 J.K.B.A. No. 9, 13 (1997).
CASE ANNOTATIONS
1. Disclaimers to interests in a testamentary trust held effective as to their makers; interests of unborn issue of disclaimants unaffected due to independent rights. In re Estate of Burmeister, 225 Kan. 807, 809, 594 P.2d 226.
2. Disclaimer to will timely filed by beneficiary; judgment affirmed. In re Estate of Ramsey, 229 Kan. 7, 10, 11, 622 P.2d 626.
3. Cited; disclaimer is renunciation of property right, not a change of relationship; manner in which estate descends unaffected. In re Estate of Estes, 239 Kan. 192, 194, 196, 718 P.2d 298 (1986).