Alaska Statutes
Chapter 70. Disclaimer of Property Interests
Sec. 13.70.190. Definitions.

In this chapter,
(1) “disclaimant” means the person to whom a disclaimed interest or power would have passed had the disclaimer not been made;
(2) “disclaimed interest” means the interest that would have passed to the disclaimant had the disclaimer not been made;
(3) “disclaimer” means the refusal to accept an interest in or power over property and includes a renunciation;
(4) “fiduciary” means a personal representative, a trustee, an agent acting under a power of attorney, a guardian, an individual having legal custody of a minor child, or another person authorized to act as a fiduciary with respect to the property of another person;
(5) “individual having legal custody of a minor child” means an individual who, under the law of this state, has legal custody of a minor child as a matter of law or court decree;
(6) “jointly held property”
(A) means property held in the name of two or more persons under an arrangement in which all holders have concurrent interests and under which the last surviving holder is entitled to the whole of the property;
(B) does not include property held as a tenancy by the entirety;
(7) “person” means an individual, whether the individual is ascertained or unascertained, whether the individual is living or not living, and whatever the basis, including intestacy, for the individual's being entitled to an interest in property; a corporation; a business trust; an estate; a trust; a partnership; a limited liability company; a limited liability partnership; an association; a joint venture; a government; a governmental subdivision, agency, or instrumentality; a public corporation; or any other legal or commercial entity;
(8) “trust”
(A) means
(i) an express trust, charitable or noncharitable, with additions to the express trust, whenever and however created; and
(ii) a trust created under a statute, judgment, or decree that requires the trust to be administered in the manner of an express trust;
(B) does not include a constructive trust or a resulting trust.