§2-914. Tax qualified disclaimer
Notwithstanding any other provision of this Part, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated, pursuant to the provisions of 26 United States Code, as amended, or any successor statute, and the regulations promulgated thereunder, as never having been transferred to the disclaimant, the disclaimer or transfer is effective as a disclaimer under this Part. [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]
SECTION HISTORY
PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
Structure Maine Revised Statutes
Article 2: INTESTACY, WILLS AND DONATIVE TRANSFERS
Part 9: UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT
18-C §2-904. Part supplemented by other law
18-C §2-905. Power to disclaim; general requirements; when irrevocable
18-C §2-906. Disclaimer of interest in property
18-C §2-907. Disclaimer of rights of survivorship in jointly held property
18-C §2-908. Disclaimer of interest by trustee
18-C §2-909. Disclaimer of power of appointment or other power not held in fiduciary capacity
18-C §2-910. Disclaimer by appointee, object or taker in default of exercise of power of appointment
18-C §2-911. Disclaimer of power held in fiduciary capacity
18-C §2-912. Delivery or filing
18-C §2-913. When disclaimer barred or limited
18-C §2-914. Tax qualified disclaimer
18-C §2-915. Recording of disclaimer
18-C §2-916. Application to existing relationships
18-C §2-917. Relation to Electronic Signatures in Global and National Commerce Act