Notwithstanding any other provision of this chapter, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated pursuant to the provisions of Title 26 of the United States Code, as now or hereafter amended, or any successor statute thereto, and the regulations promulgated thereunder, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this chapter.
2003, c. 253, § 64.1-196.13; 2012, c. 614.
Structure Code of Virginia
Title 64.2 - Wills, Trusts, and Fiduciaries
Chapter 26 - Uniform Disclaimer of Property Interests Act
§ 64.2-2602. Chapter supplemented by other law
§ 64.2-2603. Power to disclaim; general requirements; when irrevocable
§ 64.2-2604. Disclaimer of interest in property
§ 64.2-2605. Disclaimer of rights of survivorship in jointly held property
§ 64.2-2606. Disclaimer of interest by trustee
§ 64.2-2607. Disclaimer of power of appointment or other power not held in a fiduciary capacity
§ 64.2-2609. Disclaimer of power held in fiduciary capacity
§ 64.2-2610. Delivery or filing
§ 64.2-2611. When disclaimer barred or limited
§ 64.2-2612. Tax qualified disclaimer