Montana Code Annotated 2019

TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

CHAPTER 2. UPC -- INTESTACY, WILLS, AND DONATIVE TRANSFERS

Part 8. General Provisions Concerning Probate and Nonprobate Transfers

Tax Qualified Disclaimer

72-2-830. Tax qualified disclaimer. Notwithstanding any other provision of 72-2-817 through 72-2-833, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated pursuant to the provisions of Title 26 of the United States Code, as now or hereafter amended, or any successor statute thereto, and the regulations promulgated thereunder, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under 72-2-817 through 72-2-833.

History: En. Sec. 52, Ch. 313, L. 2019.