(a) A disclaimer of an interest in property by an appointee of a power of appointment takes effect as of the time the instrument by which the holder exercises the power becomes irrevocable.
(b) A disclaimer of an interest in property by an object or taker in default of an exercise of a power of appointment takes effect as of the time the instrument creating the power becomes irrevocable.
Structure West Virginia Code
Chapter 42. Descent and Distribution
Article 6. Uniform Disclaimer of Property Interests Act
§42-6-4. Article Supplemented by Other Law
§42-6-5. Power to Disclaim; General Requirements; When Irrevocable
§42-6-6. Disclaimer of Interest Property
§42-6-7. Disclaimer of Right of Survivorship in Jointly Held Property With Right of Survivorship
§42-6-8. Disclaimer of Interest by Trustee
§42-6-9. Disclaimer of Power of Appointment or Other Power Not Held in Fiduciary Capacity
§42-6-10. Disclaimer by Appointee, Object or Taker in Default of Exercise of Power of Appointment
§42-6-11. Disclaimer of Power Held in Fiduciary Capacity
§42-6-12. Delivery of Disclaimer
§42-6-13. When Disclaimer Barred or Limited
§42-6-14. Tax Qualified Disclaimer
§42-6-15. Recording of Disclaimers; Failure to Record
§42-6-16. Application to Existing Relationships