Welcome to CPA at Law, helping individuals and small businesses plan for the future and keep what they have.

This is the personal blog of Sterling Olander, a Certified Public Accountant and Utah-licensed attorney. For over seven years, I have assisted clients with estate planning and administration, tax mitigation, tax controversies, small business planning, asset protection, and nonprofit law.

I write about any legal, tax, or technological information that I find interesting or useful in serving my clients. All ideas expressed herein are my own and don't constitute legal or tax advice.

50 States' Disclaimer of Property Interests

A disclaimer is the refusal to accept the right to receive property. Disclaiming a property interest is an estate, gift, and generation-skipping tax avoidance technique allowed by Section 2518 of the Internal Revenue Code, and the right to disclaim is codified in each states' statutes. A disclaimer is also useful where a person simply does not want the property they would otherwise receive.

The Uniform Law Commission has completed a uniform Disclaimer of Property Interest Act that has been adopted by 20 jurisdictions; a prior version has been adopted by 11 jurisdictions. The American College of Trust and Estate Counsel has an old but somewhat useful summary of each states' law on this matter located here.

Below are current references to each states' property interest disclaimer statutes. This post will be updated as laws change; please comment below if you come across any incorrect or outdated information:

 Alabama
 Ala. Code § 43-8-290
 Illinois
 755 ILCS 5/2-7
 Montana
 §72-2-811, MCA
 Rhode Island
 R.I. Gen. Laws § 34-5-1
 Alaska
 A.S. § 13.70.010
 Indiana
 I.C. § 32-17.5-1-0.2
 Nebraska
 Neb. Rev. Stat. § 30-2352
 South Carolina
 S.C. Code § 62-2-801
 Arizona
 A.R.S. § 14-10001
 Iowa
 Iowa Code § 633E.1
 Nevada
 N.R.S. § 120.100
 South Dakota
 SDCL § 29A-2-801
 Arkansas
 Ark. Code § 28-2-201
 Kansas
 K.S.A. § 59-2291
 New Hampshire
 RSA § 563-B:1
 Tennessee
 T.C.A. § 31-1-103
 California
 Ca. Prob. Code § 260
 Kentucky
 KRS § 394.035
 KRS § 394.610
 New Jersey
 N.J.S. § 3B:9-1
 Texas
 Tex. Prop. Code § 240.001
 Colorado
 C.R.S. § 15-11-1201
 Louisiana
 La. C.C. § 947
 New Mexico
 N.M.S. § 46-10-1
 Utah
 Utah Code § 75-2-801
 Connecticut
 Conn. Gen. Stat. § 45a-578
 Maine
 18-A M.R.S. § 2-801
 New York
 N.Y. Est. Powers and Trusts Law § 2-1.11
 Vermont
 14 V.S.A. § 1951
 Delaware
 12 Del. C. § 601
 Maryland
 Md. Code, ET § 9-216
 North Carolina
 N.C. Gen. Stat. § 31B-1
 Virginia
 Va. Code § 64.2-2600
 District of Columbia
 D.C. Code § 19-1501
 Massachusetts
 Mass. Gen. Laws ch. 190B, § 2-801
 North Dakota
 N.D.C.C. § 30.1-10.1-01
 Washington
 RCW § 11.86.011
 Florida
 Fla. Stat. § 739.101
 Michigan
 M.C.L. § 700.2901
 Ohio
 R.C. § 5815.36
 West Virginia
 W. Va. Code § 42-6-1
 Georgia
 O.C.G.A. § 53-1-20
 Minnesota
 Minn. Stat. § 524.2-1101
 Oklahoma
 Okla. Stat. tit. 60, § 751
 Okla. Stat. tit. 84, § 22
 Wisconsin
 Wis. Stat. § 854.13
 Hawaii
 H.R.S. § 526-1
 Mississippi
 Miss. Code § 89-21-1
 Oregon
 O.R.S. § 105.623
 Wyoming
 W.S. § 2-1-401
 Idaho
 Idaho Code §15-2-801
 Missouri
 §469.010, RSMo
 Pennsylvania
 20 Pa.C.S. § 6201