Minnesota § 524.2-1104 524.2-1104 TAX-QUALIFIED DISCLAIMER.

Minnesota Statutes

§ 524.2-1104 — 524.2-1104 TAX-QUALIFIED DISCLAIMER.

Minnesota § 524.2-1104

PartPROBATE; PROPERTY; ESTATES; GUARDIANSHIPS; ANATOMICAL GIFTS

Ch. 524UNIFORM PROBATE CODE

This text of Minnesota § 524.2-1104 (524.2-1104 TAX-QUALIFIED DISCLAIMER.) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 524.2-1104 (2026).

Text

Notwithstanding any other provision of this chapter, other than section524.2-1106, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated pursuant to the provisions of section 2518 of the Internal Revenue Code of 1986, as defined in section291.005, subdivision 1, clause (3), as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under sections524.2-1101to524.2-1116.

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Notwithstanding any other provision of this chapter, other than section524.2-1106, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated pursuant to the provisions of section 2518 of the Internal Revenue Code of 1986, as defined in section291.005, subdivision 1, clause (3), as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under sections524.2-1101to524.2-1116.