Sections 524.2-1101 to 524.2-1116 are the exclusive means by which a disclaimer may be made under Minnesota law regardless of whether it is qualified under section 2518 of the Internal Revenue Code of 1986 as defined in section 291.005, subdivision 1, clause (3).
Minn. Stat. § 524.2-1103
2009 c 67s 3; 2012 c 143 art 4 s 1