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.
(Mar. 2, 2007, D.C. Law 16-205, § 2(b), 53 DCR 9063.)
Uniform Law: This section is based upon § 14 of the Uniform Disclaimer of Property Interests Act (1999).
Structure District of Columbia Code
Title 19 - Descent, Distribution, and Trusts. [Enacted title]
Chapter 15 - Uniform Disclaimer of Property Interests
§ 19–1504. Chapter supplemented by other law
§ 19–1505. Power to disclaim; general requirements; when irrevocable
§ 19–1506. Disclaimer of interest in property
§ 19–1507. Disclaimer of rights of survivorship in jointly held property
§ 19–1508. Disclaimer of interest by trustee
§ 19–1509. Disclaimer of power of appointment or other power not held in fiduciary capacity
§ 19–1510. Disclaimer by appointee, object, or taker in default of exercise of power of appointment
§ 19–1511. Disclaimer of power held in fiduciary capacity
§ 19–1513. When disclaimer barred or limited
§ 19–1514. Tax qualified disclaimer
§ 19–1515. Recording of disclaimer
§ 19–1516. Application to existing relationships
§ 19–1517. Relation to Electronic Signatures in Global and National Commerce Act