72-2-830. Tax qualified disclaimer. Notwithstanding any other provision of 72-2-817 through 72-2-833, 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 72-2-817 through 72-2-833.
History: En. Sec. 52, Ch. 313, L. 2019.
Structure Montana Code Annotated
Title 72. Estates, Trusts, and Fiduciary Relationships
Chapter 2. Upc -- Intestacy, Wills, and Donative Transfers
Part 8. General Provisions Concerning Probate and Nonprobate Transfers
72-2-805. through 72-2-810 reserved
72-2-812. Effect of divorce, annulment, or decree of separation
72-2-815. Reformation to correct mistakes
72-2-816. Modification to achieve transferor's tax objectives
72-2-820. Sections supplemented by other law
72-2-821. Power to disclaim -- general requirements -- when revocable
72-2-822. Disclaimer of interest in property
72-2-823. Disclaimer of rights of survivorship in jointly held property
72-2-824. Disclaimer of interest by trustee
72-2-825. Disclaimer of power of appointment or other power not held in fiduciary capacity
72-2-826. Disclaimer by appointee, object, or taker in default of exercise of power of appointment
72-2-827. Disclaimer of power held in fiduciary capacity
72-2-829. When disclaimer barred or limited
72-2-830. Tax qualified disclaimer
72-2-831. Recording of disclaimer
72-2-832. Application to existing relationships
72-2-833. Relation to electronic signatures in global and national commerce act