(a) The survivorship interest in property that is held as a tenancy by the entirety and to which the survivor succeeds by operation of law on the death of the cotenant may be disclaimed as provided in this chapter. For the purposes of this chapter only, the deceased tenant's interest in property held as a tenancy by the entirety is considered to be an undivided one-half interest.
(b) A disclaimer under (a) of this section takes effect as of the death of the deceased tenant to whose death the disclaimer relates.
(c) The survivorship interest in property held as a tenancy by the entirety and disclaimed by the surviving tenant passes as if the disclaimant had predeceased the tenant to whose death the disclaimer relates.
Structure Alaska Statutes
Title 13. Decedents' Estates, Guardianships, Transfers, Trusts, and Health Care Decisions
Chapter 70. Disclaimer of Property Interests
Sec. 13.70.020. Supplemented by other law.
Sec. 13.70.030. Power to disclaim; general requirements; when irrevocable.
Sec. 13.70.040. Disclaimer of interest in property.
Sec. 13.70.050. Disclaimer of rights of survivorship in jointly held property.
Sec. 13.70.060. Disclaimer of interest in property held as a tenancy by the entirety.
Sec. 13.70.065. Disclaimer of interest by trustee.
Sec. 13.70.070. Disclaimer of power of appointment or other power not held in fiduciary capacity.
Sec. 13.70.090. Disclaimer of power held in fiduciary capacity.
Sec. 13.70.100. Delivery or filing.
Sec. 13.70.110. When disclaimer permitted, barred, or limited.
Sec. 13.70.120. Tax-qualified disclaimer.
Sec. 13.70.130. Recording of disclaimer.
Sec. 13.70.140. Application to existing relationships.