(a) Upon the death of a holder of jointly held property with right of survivorship, a surviving holder may disclaim, in whole or part, the greater of:
(1) A fractional share of the property determined by dividing the number one by the number of joint holders alive immediately before the death of the holder to whose death the disclaimer relates; or
(2) All of the property except that part of the value of the entire interest attributable to the contribution furnished by the disclaimant.
(b) A disclaimer under subsection (a) of this section takes effect as of the death of the holder of jointly held property to whose death the disclaimer relates.
(c) An interest in jointly held property with right of survivorship disclaimed by a surviving holder of the property passes as if the disclaimant predeceased the holder to whose death the disclaimer relates.
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