Disclaimer and Renunciation of Interest (Qualified Disclaimer) — Florida

TIMING — IRC § 2518 (9-MONTH DEADLINE): To qualify as a federal "qualified disclaimer," this writing must be signed and delivered within nine (9) months after the date of the decedent's death or other transfer (or within 9 months after the disclaimant turns 21), with no acceptance of the interest or its benefits. Florida's Act (ch. 739) does not set its own fixed time limit, so the IRC § 2518 9-month rule controls (Fla. Stat. § 739.501). FORM: Under Fla. Stat. § 739.104(3), this disclaimer must be in writing, declare itself a disclaimer, describe the interest disclaimed, and be signed, witnessed by two subscribing witnesses, and acknowledged before a notary in the manner provided for deeds of real estate. Verify the deadline with counsel before signing.

DISCLAIMER AND RENUNCIATION OF INTEREST (QUALIFIED DISCLAIMER)

STATE OF FLORIDA

TABLE OF CONTENTS

1. Disclaimant Information
2. Identification of the Transfer and Interest Disclaimed
3. Statutory Authority
4. The Disclaimer
5. Qualified-Disclaimer Representations
6. Effect and Passing of the Disclaimed Interest
7. Irrevocability and Binding Effect
8. Delivery, Filing, and Recording
9. Signature, Witnesses, Acknowledgment, and Notarization
10. Verification / Declaration
11. Certificate of Delivery / Service
12. Attachments Checklist

1. DISCLAIMANT INFORMATION

The undersigned (the "Disclaimant") is a person to whom a disclaimed interest or power would have passed had the disclaimer not been made, within the meaning of Fla. Stat. § 739.102(3), namely a(n): ☐ heir ☐ next of kin ☐ devisee ☐ legatee ☐ grantee ☐ donee ☐ surviving joint tenant ☐ surviving tenant by the entirety ☐ beneficiary under a testamentary or nontestamentary instrument or contract ☐ appointee under a power of appointment ☐ other: [____________________].

2. IDENTIFICATION OF THE TRANSFER AND INTEREST DISCLAIMED

Source of the interest (check all that apply):
☐ Last Will and Testament of the Decedent
☐ Intestate succession (Fla. Stat. ch. 732)
☐ Revocable, inter vivos, or testamentary trust
☐ Beneficiary designation (life insurance, retirement plan, annuity, POD/TOD account, or security registered in beneficiary form)
☐ Joint tenancy with right of survivorship
☐ Tenancy by the entirety (Fla. Stat. § 739.203)
☐ Power of appointment
☐ Other: [________________________________]

Extent of the disclaimer:
☐ Full disclaimer — the Disclaimant disclaims the entire interest described above.
☐ Partial disclaimer — the Disclaimant disclaims only the following fraction, percentage, monetary amount, term of years, limitation of a power, or other interest or estate (as permitted by Fla. Stat. § 739.104(4)): [____________________] (e.g., an undivided ____% interest, or the sum of $[____________]).

Legal description of any real property disclaimed (or see attached Exhibit A): [________________________________]

3. STATUTORY AUTHORITY

This Disclaimer is made under the Florida Uniform Disclaimer of Property Interests Act, Fla. Stat. §§ 739.101 through 739.701, and is intended to constitute a qualified disclaimer under 26 U.S.C. § 2518 and Treas. Reg. § 25.2518-2.

• Fla. Stat. § 739.104(1) authorizes a person to disclaim, in whole or in part, any interest in or power over property, including a power of appointment, even if the creator imposed a spendthrift provision or similar restriction.
• Fla. Stat. § 739.104(3) requires that, to be effective, the disclaimer be in writing, declare the writing as a disclaimer, describe the interest or power disclaimed, and be signed by the Disclaimant and witnessed and acknowledged in the manner provided for deeds of real estate to be recorded in Florida; an original must be delivered or filed under § 739.301.
• Fla. Stat. § 739.501 provides that, notwithstanding any other provision of the chapter, if as a result of a disclaimer the interest is treated under federal tax law as never having been transferred to the Disclaimant, the disclaimer is effective as a tax-qualified disclaimer.

4. THE DISCLAIMER

The Disclaimant, intending to be legally bound, hereby IRREVOCABLY and UNCONDITIONALLY DISCLAIMS and RENOUNCES all (or, where a partial disclaimer is elected in Section 2, the stated fraction, percentage, monetary amount, term of years, or other portion of all) right, title, claim, and interest of every kind — whether vested or contingent, present or future, legal or equitable — in and to the property and interest described in Section 2 above. This writing is a disclaimer within the meaning of Fla. Stat. § 739.104(3).

This Disclaimer is made freely, voluntarily, and with full knowledge of its legal and tax consequences.

5. QUALIFIED-DISCLAIMER REPRESENTATIONS

The Disclaimant represents and certifies that:

☐ This Disclaimer is in writing, declares itself a disclaimer, describes the interest disclaimed, and is signed, witnessed, and acknowledged in the manner provided for deeds of real estate, as required by Fla. Stat. § 739.104(3) and Treas. Reg. § 25.2518-2(b).

☐ An original of this Disclaimer is being delivered or filed within nine (9) months after the later of (a) the date of the Decedent's death or the effective date of the transfer creating the interest, or (b) the date the Disclaimant attained age 21 (Fla. Stat. § 739.301; 26 U.S.C. § 2518(b)(2)).

☐ The Disclaimant has NOT accepted the disclaimed interest or any of its benefits, has not assigned, conveyed, encumbered, pledged, transferred, or contracted to transfer the interest, and is not insolvent within the meaning of Fla. Stat. § 739.102(8) (Fla. Stat. § 739.402; Treas. Reg. § 25.2518-2(d)).

☐ The disclaimed interest passes without any direction on the part of the Disclaimant (26 U.S.C. § 2518(b)(4); Treas. Reg. § 25.2518-2(e)).

☐ As a result of this Disclaimer, the interest passes as if the Disclaimant had died immediately before the time of distribution (or, for an intestate interest, as of the Decedent's death), as provided by Fla. Stat. § 739.201.

☐ This Disclaimer is intended as a qualified disclaimer under 26 U.S.C. § 2518 for federal transfer-tax purposes (Fla. Stat. § 739.501).

6. EFFECT AND PASSING OF THE DISCLAIMED INTEREST

Under Fla. Stat. § 739.201, unless the instrument creating the interest provides otherwise, the disclaimed interest passes as if the Disclaimant had died immediately before the time of distribution; if the disclaimed interest arose under the law of intestate succession, the disclaimer takes effect as of the time of the Decedent's death. A future interest held by a person other than the Disclaimant takes effect as if the Disclaimant had died or ceased to exist immediately before the time of distribution. The disclaimer relates back to the time the instrument creating the interest became irrevocable, or to the determinative event, as applicable.

The Disclaimant does not direct to whom the disclaimed interest passes; it passes solely by operation of the governing instrument and Florida law.

7. IRREVOCABILITY AND BINDING EFFECT

This Disclaimer is irrevocable and may not be modified, withdrawn, or rescinded once delivered or filed. Under Fla. Stat. § 739.104(5), the Disclaimer becomes irrevocable when any conditions to which it is subject are satisfied and it is delivered or filed under § 739.301, or it becomes effective under §§ 739.201–739.207, whichever occurs later. This Disclaimer is binding upon the Disclaimant and all persons claiming through or under the Disclaimant.

8. DELIVERY, FILING, AND RECORDING

Pursuant to Fla. Stat. § 739.301, the Disclaimant shall (check all that apply):

☐ Deliver this Disclaimer to the personal representative of the Decedent's estate (for an interest created by will or by intestate succession, other than an interest in a testamentary trust); or, if no personal representative is serving, file it with the clerk of the court in any county where venue of administration would be proper.

☐ Deliver this Disclaimer to the trustee then serving (or, if none, to the personal representative or the clerk of court) for an interest in a testamentary or inter vivos trust.

☐ Deliver this Disclaimer to the person making the beneficiary designation (if disclaimed before the designation becomes irrevocable) or to the person obligated to distribute the interest (if disclaimed after it becomes irrevocable).

☐ Deliver this Disclaimer to the person to whom the disclaimed interest passes (for a disclaimer by a surviving holder of jointly held property or surviving tenant by the entirety).

☐ Record this Disclaimer — which must contain a legal description of the real estate — in the Office of the Clerk of the Circuit Court of [____________] County, Florida, where the real property is located, to provide constructive notice (Fla. Stat. § 739.601).

9. SIGNATURE, WITNESSES, ACKNOWLEDGMENT, AND NOTARIZATION

Executed this [____] day of [____________], 20[____].

Disclaimant Signature: ______________________________________

Printed Name: [________________________________]

WITNESSES:

Witness 1 Signature: ______________________________ Printed Name: [____________________]

Witness 2 Signature: ______________________________ Printed Name: [____________________]

ACKNOWLEDGMENT

STATE OF FLORIDA )
COUNTY OF [____________] )

The foregoing instrument was acknowledged before me by means of ☐ physical presence or ☐ online notarization, this [____] day of [____________], 20[____], by [DISCLAIMANT FULL LEGAL NAME], who is personally known to me or who produced [____________________] as identification.

______________________________________
Notary Public, State of Florida
My commission expires: [__/__/____]

[NOTARY SEAL]

10. VERIFICATION / DECLARATION

I, [DISCLAIMANT FULL LEGAL NAME], declare under penalty of perjury under the laws of the State of Florida that the foregoing is true and correct, that I have not accepted the disclaimed interest or any benefit thereof, and that I make this Disclaimer of my own free will.

Signature: ______________________________________
Date: [__/__/____]

11. CERTIFICATE OF DELIVERY / SERVICE

I certify that on the date(s) shown below a true and correct copy (and, where required, an original) of this Disclaimer was delivered (in person, by first-class mail, or by any other method resulting in its receipt) to the following:

Signature: ______________________________________
Printed Name: [________________________________]

12. ATTACHMENTS CHECKLIST

☐ Copy of the Last Will and Testament, trust instrument, or beneficiary designation creating the disclaimed interest
☐ Exhibit A — legal description of any real property disclaimed (required for constructive notice under § 739.601)
☐ Certified copy of the Decedent's Death Certificate
☐ Proof of delivery / mailing (registered or certified mail receipts)
☐ Recorded copy of the Disclaimer (Clerk of the Circuit Court), if real property is involved
☐ File-stamped copy from the Probate Division (estate proceeding)

SOURCES AND REFERENCES

• Florida Uniform Disclaimer of Property Interests Act, Fla. Stat. ch. 739 — https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0739/0739.html
• Fla. Stat. § 739.104 (Power to disclaim; general requirements) — https://codes.findlaw.com/fl/title-xlii-estates-and-trusts/fl-st-sect-739-104/
• Fla. Stat. § 739.301 (Delivery or filing) — https://law.justia.com/codes/florida/title-xlii/chapter-739/section-739-301/
• Fla. Stat. § 739.601 (Recording of disclaimer relating to real estate) — https://law.justia.com/codes/florida/title-xlii/chapter-739/section-739-601/
• 26 U.S.C. § 2518 (Disclaimers) — https://www.law.cornell.edu/uscode/text/26/2518
• Treas. Reg. § 25.2518-2 (Requirements for a qualified disclaimer) — https://www.law.cornell.edu/cfr/text/26/25.2518-2