New Hampshire § 563-B:8 Disclaimer of Power of Appointment or Other Power Not Held in a Fiduciary Capacity

New Hampshire Statutes

§ 563-B:8 — Disclaimer of Power of Appointment or Other Power Not Held in a Fiduciary Capacity

New Hampshire § 563-B:8

Title LVIPROBATE COURTS AND DECEDENTS' ESTATES

Ch. 563-BUNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT

SubdivisionARTICLE 8Disclaimer of Power of Appointment or Other Power Not Held in a Fiduciary Capacity

This text of New Hampshire § 563-B:8 (Disclaimer of Power of Appointment or Other Power Not Held in a Fiduciary Capacity) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 563-B:8 (2026).

Text

If a holder disclaims a power of appointment or other power not held in a fiduciary capacity, the following rules apply:

(a)If the holder has not exercised the power, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable.

(b)If the holder has exercised the power and the disclaimer is of a power other than a presently exercisable general power of appointment, the disclaimer takes effect immediately after the last exercise of the power.

(c)The instrument creating the power is construed as if the power expired when the disclaimer became effective.

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If a holder disclaims a power of appointment or other power not held in a fiduciary capacity, the following rules apply:
(a) If the holder has not exercised the power, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable.
(b) If the holder has exercised the power and the disclaimer is of a power other than a presently exercisable general power of appointment, the disclaimer takes effect immediately after the last exercise of the power.
(c) The instrument creating the power is construed as if the power expired when the disclaimer became effective.