Md. R. Estate Settlem. 6-412
Cross reference: For form of acknowledgment, see Code, Real Property Article, § 4-204.
Md. R. Estate Settlem. 6-412
HISTORICAL NOTES
2005 Orders
The April 5, 2005, order rewrote this rule, which previously read:
"(a) Time for Filing With Register. A disclaimer of a legacy, intestate share, survivorship interest, or other interest in a decedent's property required to be filed with the register pursuant to Code, Estates and Trusts Article, § 9-202 shall be filed within nine months after the decedent's death or in the case of a future interest, within nine months after the date specified in that section.
"Committee note: For disclaimers not required to be filed with the register, see Code, Estates and Trusts Article, § 9-202(b) and (c). Disclaimers that are timely under this Rule are not necessarily effective for federal gift tax purposes.
"(b) Content of Disclaimer. The disclaimer shall be in writing and shall (1) describe the property or interest disclaimed, (2) declare the disclaimer and its extent, (3) be signed by the disclaimant, and (4) be acknowledged if an interest in real property is disclaimed.
"Cross reference: For form of acknowledgement, see Code, Real Property Article, § 4-204.
"(c) Notice. In addition to filing the disclaimer with the register pursuant to section (a) of this Rule, the disclaimant shall deliver or mail by certified mail a copy of the disclaimer to any personal representative or other fiduciary of the deceased owner or deceased donee of a power of appointment and to the trustee or other person who has legal title to the property or interest disclaimed. The disclaimant shall cause an executed copy to be recorded among the land records of the county in which any real property or interest in real property that is disclaimed is located.