Sec. 45a-579. (Formerly Sec. 45-300). Disclaimer of property in decedent's estate. Time limitation. Effect of disclaimer.
Sec. 45a-579. (Formerly Sec. 45-300). Disclaimer of property in decedent's
estate. Time limitation. Effect of disclaimer. (a) An heir, next of kin, devisee, legatee,
person succeeding to a disclaimed interest, beneficiary under a will, trustee, donee of
a power of appointment granted by a will, appointee under a power of appointment
exercised by a will, or any other recipient of an interest, may disclaim in whole or in
part any interest under a will or any interest passing by intestacy by delivering a written
disclaimer in the manner hereinafter provided.
(b) (1) A guardian or conservator of the estate of a minor or incapable person, an
executor, administrator or other personal representative of the estate of a decedent, if
such fiduciary is not authorized by will to disclaim, or a trustee under a will or nontestamentary trust instrument which does not authorize such trustee to disclaim, may with
approval of any probate court having jurisdiction under subdivision (3) of this subsection, disclaim on behalf of such minor, incapable person, decedent, decedent's estate,
or trust, within the same time and in the same manner as could a capable person.
(2) If the will under which an executor, administrator or other personal representative of the estate of a decedent or the will or trust instrument under which a trustee of
a testamentary or nontestamentary trust is acting authorizes such fiduciary to disclaim
and does not expressly require Probate Court approval of a disclaimer, such fiduciary
may disclaim on behalf of such decedent, estate or trust within the same time and in the
same manner as could a capable person and need not seek approval of the Probate Court
for such disclaimer, provided such fiduciary may petition any probate court having
jurisdiction under subdivision (3) of this subsection for authority to disclaim.
(3) A guardian or conservator of the estate of a minor or incapable person, an executor, administrator or other personal representative of the estate of a decedent, or a trustee
under a will or a nontestamentary trust instrument may file a petition requesting authority
to disclaim an interest under a will or passing by intestacy in the probate court having
jurisdiction over such disclaiming fiduciary, and if there is no such court in this state,
in the probate court for any district (A) having jurisdiction over the estate or trust from
which the interest to be disclaimed is derived, (B) where such disclaiming fiduciary, if
not a natural person, has a place of business, (C) where the testator or intestate person
from whom the interest to be disclaimed derives resided at the time of death, (D) where
the settlor of the disclaiming trust resided at the time of its creation, resided at the time
of such settlor's death or resides at the time of such petition or, (E) where the disclaiming
fiduciary or any beneficiary of the disclaiming estate or trust resides. The Probate Court
shall have jurisdiction over proceedings for authority to disclaim as provided for in this
subdivision. A petition requesting authority to disclaim by a fiduciary of an estate or
trust not otherwise subject to the jurisdiction of the Probate Court shall not subject such
estate or trust or its fiduciary to the continuing jurisdiction of the Probate Court.
(c) The disclaimer shall (1) describe the interest disclaimed, (2) be executed by the
disclaimant in the manner provided for the execution of deeds of real property either
by the laws of this state or by the laws of the place of execution, and (3) declare the
disclaimer and the extent thereof.
(d) A disclaimer under this section shall be effective if made in the following manner: (1) A disclaimer of a present interest shall be delivered not later than the date which
is nine months after the later of: (A) The death of the decedent or the donee of the power
or, (B) if the disclaimer is made by or on behalf of a natural person, the day on which
such person attains the age of eighteen years, or, if such person does not survive to the
age of eighteen years, the day on which such person dies; (2) a disclaimer of a future
interest shall be delivered not later than the date which is nine months after the later of:
(A) The event that determines that the taker of the interest is finally ascertained and
such interest is indefeasibly vested or, (B) if the disclaimer is made by or on behalf of
a natural person, the day on which such person attains the age of eighteen years, or, if
such person does not survive to the age of eighteen years, the day on which such person
dies; (3) the disclaimer shall be delivered to the legal representative of the estate of the
decedent or deceased donee of the power or the holder of the legal title to the property
to which the interest relates; and (4) if an interest in real property is disclaimed, a copy
of such disclaimer shall also be recorded in the office of the town clerk of the town in
which the real property is situated within such nine-month period, and, if a copy of such
disclaimer is not so recorded, it shall be ineffective against any person other than the
disclaimant, or the person on whose behalf such disclaimer is made, but only as to such
real property interest. Although not a condition to disclaimer, if within such nine-month
period, a copy of such disclaimer and a receipt therefor, executed by such legal representative or such holder of legal title in the same manner as provided for the disclaimer,
are filed in the probate court having jurisdiction over the estate of the decedent or deceased donee, such action shall constitute conclusive evidence of timely disclaimer.
(e) If a disclaimer is made pursuant to this section, the interest disclaimed shall
devolve as follows:
(1) If the deceased owner or donee of a power of appointment has provided for
another disposition in the event of a disclaimer, the interest disclaimed shall devolve as
provided in the will in the event of a disclaimer.
(2) If the deceased owner or donee of a power of appointment has not provided for
another disposition in the event of a disclaimer, the interest disclaimed shall devolve as
follows:
(A) If the disclaimant is a natural person acting for himself or herself, the interest
disclaimed shall devolve as if the disclaimant had predeceased the deceased owner or
the donee of the power of appointment, as the case may be.
(B) If the disclaimant is acting on behalf of a natural person, as attorney-in-fact,
guardian, conservator or other personal representative, the interest disclaimed shall devolve as if the person on whose behalf the disclaimer is made had predeceased the
deceased owner or the donee of the power of appointment, as the case may be.
(C) If the disclaimant is an executor, administrator or other personal representative
acting on behalf of a deceased person, the interest disclaimed shall devolve as if the
deceased person on whose behalf the disclaimer is made had predeceased the deceased
owner or the donee of the power of appointment, as the case may be.
(D) If the disclaimant is an executor, administrator or other personal representative
acting on behalf of an estate, the disclaimed interest, other than an interest that is a
fiduciary power, shall devolve as if the disposition to the estate were ineffective.
(E) If the disclaimant is the trustee of a trust or is a corporation, partnership, limited
liability company, foundation, or other entity, the disclaimed interest, other than an
interest that is a fiduciary power, shall devolve as if the disposition to the trust or entity
were ineffective.
(F) If the disclaimant is an executor, administrator, trustee, or other personal representative and the interest disclaimed is a fiduciary power, the effect of such disclaimer
shall be as follows: (i) If the disclaimer is made by all of the acting fiduciaries for
themselves and on behalf of all successor fiduciaries, then the disclaimed fiduciary
power shall be treated, for all current acting fiduciaries and for all successor fiduciaries,
as if such fiduciary power never existed; (ii) if the disclaimer is made by a fiduciary for
such fiduciary alone but not on behalf of other or successor fiduciaries, then the disclaimed fiduciary power shall be treated, as to such disclaiming fiduciary, as if such
fiduciary power never existed; however, such fiduciary power shall continue to be exercisable by any fiduciary who has not disclaimed such power and by all successor fiduciaries.
(3) If a disclaimer is addressed to an interest disposed of by a particular provision
of a will, then the interest disclaimed shall devolve pursuant to subdivisions (1) and (2)
of subsection (e) of this section, but only for purposes of such provision, and such
interest may devolve to or for the benefit of the disclaimant, or the person, estate, trust,
corporation, partnership, limited liability company, foundation, or other entity on whose
behalf the disclaimer is made, under other provisions of such will, by intestacy or
otherwise.
(4) Any future interest that takes effect in possession or enjoyment at or after the
termination, whether by death or otherwise, of the interest disclaimed shall, unless otherwise provided in the will, take effect, (A) in the case of a disclaimer by or on behalf of
a natural person, as if the disclaimant or the person on whose behalf the disclaimer is
made had predeceased the deceased owner or the donee of the power, as the case may
be, or (B) in the case of a disclaimer on behalf of a trust, estate, corporation, partnership,
limited liability company, foundation, or other entity, as if the disposition to such entity
were ineffective.
(5) A disclaimer shall relate back for all purposes to the date of death of the deceased
owner or of the donee of the power of appointment.
(f) In a case in which the estate of a decedent receives a settlement in a wrongful
death action and a beneficiary of the estate dies intestate within seven months of the
prior decedent, and such beneficiary's estate receives some part of such settlement,
subsection (d) of this section shall be waived, and the interest of the beneficiary may
be disclaimed without being subject to a nine-month disclaimer period, provided such
disclaimer is made on or before December 1, 1997.
(1972, P.A. 62, S. 1; P.A. 80-476, S. 340; P.A. 81-396, S. 8; P.A. 82-472, S. 126, 183; P.A. 97-189, S. 2; 97-243, S.
65, 67; 97-246, S. 98, 99; P.A. 01-195, S. 26, 181; P.A. 07-217, S. 164.)
History: P.A. 80-476 rearranged provisions and divided section into Subsecs.; P.A. 81-396 rephrased Subsecs. (a) to
(c) and added Subsecs. (d) and (e) containing requirements for effective disclaimer and provisions governing disposition
of disclaimer upon decease of owner or donee of power of appointment; P.A. 82-472 made technical change in Subsec.
(d); Sec. 45-300 transferred to Sec. 45a-579 in 1991; P.A. 97-189 rephrased section; P.A. 97-243 added new Subsec. (f)
re waiver when beneficiary dies intestate within seven months of prior decedent, effective June 24, 1997; P.A. 97-246
made P.A. 97-189 effective October 1, 1997, and applicable to disclaimers delivered on or after said date and transfers
affected by such disclaimers, effective June 27, 1997; P.A. 01-195 made a technical change in Subsec. (e)(4), effective
July 11, 2001; P.A. 07-217 made a technical change in Subsec. (f), effective July 12, 2007.
Annotations to former section 45-300:
Subsec. (b):
Cited. 211 C. 323.
Subsec. (e):
Cited. 211 C. 323.