2010 North Carolina Code
Chapter 32A Powers of Attorney.
Article 2A - Authority of Attorney-In-Fact to Make Gifts and to Renounce.
32A-14.2. Renunciation under power of attorney.

32A‑14.2. Renunciation under power of attorney.

(a) If any power of attorney authorizes an attorney‑in‑fact to do, execute, or perform any act that the principal might or could do or evidences the principal's intent to give the attorney‑in‑fact full power to handle the principal's affairs or deal with the principal's property, but does not expressly authorize the attorney‑in‑fact to renounce an interest in or power over property, the attorney‑in‑fact shall not have the power or authority to renounce on behalf of the principal pursuant to Chapter 31B of the General Statutes.

(b) Notwithstanding an express grant of general authority to renounce, an attorney‑in‑fact that is not an ancestor, spouse, or descendant of the principal may not renounce under a power of attorney to create in the attorney‑in‑fact or the estate, creditors, or the creditors of the estate of the attorney‑in‑fact, or in an individual to whom the attorney‑in‑fact owes a legal obligation of support, an interest in or power over the principal's property by reason of a renunciation unless the power of attorney expressly authorizes a renunciation that benefits the attorney‑in‑fact or the estate, creditors, or the creditors of the estate of the attorney‑in‑fact, or an individual to whom the attorney‑in‑fact owes a legal obligation of support. (2009‑48, s. 14.)