Tax-qualified disclaimer
Source:
Section 739.501 — Tax-qualified disclaimer, https://www.flsenate.gov/Laws/Statutes/2024/0739.501 (accessed Aug. 7, 2025).
739.101
Short title 739.102
Definitions 739.103
Scope 739.104
Power to disclaim 739.201
Disclaimer of interest in property 739.202
Disclaimer of rights of survivorship in jointly held property 739.203
Disclaimer of property held as tenancy by the entirety 739.204
Disclaimer of interest by trustee 739.205
Disclaimer of power of appointment or other power not held in a fiduciary capacity 739.206
Disclaimer by appointee, object, or taker in default of exercise of power of appointment 739.207
Disclaimer of power held in fiduciary capacity 739.301
Delivery or filing 739.401
When disclaimer is permitted 739.402
When disclaimer is barred or limited 739.501
Tax-qualified disclaimer 739.601
Recording of disclaimer relating to real estate 739.701
Application to existing relationships
Short title 739.102
Definitions 739.103
Scope 739.104
Power to disclaim 739.201
Disclaimer of interest in property 739.202
Disclaimer of rights of survivorship in jointly held property 739.203
Disclaimer of property held as tenancy by the entirety 739.204
Disclaimer of interest by trustee 739.205
Disclaimer of power of appointment or other power not held in a fiduciary capacity 739.206
Disclaimer by appointee, object, or taker in default of exercise of power of appointment 739.207
Disclaimer of power held in fiduciary capacity 739.301
Delivery or filing 739.401
When disclaimer is permitted 739.402
When disclaimer is barred or limited 739.501
Tax-qualified disclaimer 739.601
Recording of disclaimer relating to real estate 739.701
Application to existing relationships