2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 62 - Disclaimers
6205 - Effect of disclaimer.

     § 6205.  Effect of disclaimer.
        (a)  In general.--A disclaimer relates back for all purposes
     to the date of the death of the decedent or the effective date
     of the inter vivos transfer or third-party beneficiary contract
     as the case may be. The disclaimer shall not in any way diminish
     the interest of any person other than the disclaimant in such
     person's own right under the instrument creating the disclaimed
     interest or under the intestate laws nor diminish any interest
     to which such person becomes entitled under subsection (b) by
     reason of the disclaimer.
        (b)  Rights of other parties.--Unless a testator or donor has
     provided for another disposition, the disclaimer shall, for
     purposes of determining the rights of other parties, be
     equivalent to the disclaimant's having died before the decedent
     in the case of a devolution by will or intestacy or before the
     effective date of an inter vivos transfer, or third-party
     beneficiary contract, except that, when applying section 2104(1)
     (relating to rules of succession) or analogous provisions of a
     governing instrument, the fact that the disclaimant actually
     survived shall be recognized in determining whether other
     parties take equally or by representation, and except that if,
     as a result of a disclaimer, property passes to a fund in which
     the disclaimant has an interest or power which he has not
     disclaimed, the disclaimant shall retain his interest or power
     in the fund as augmented by the disclaimed property.
        (c)  Powers of appointment.--In applying this section to an
     interest that would have devolved by reason of the exercise of a
     power of appointment, the person exercising the power shall be
     regarded as the decedent or transferor, as the case may be.
        (d)  Rights of creditors of disclaimant.--Nothing in this
     section shall determine the effect of a disclaimer upon the
     rights of creditors of the disclaimant.
     (Oct. 12, 1984, P.L.929, No.182, eff. imd.; May 16, 2002,
     P.L.330, No.50, eff. 60 days)

        2002 Amendment.  Act 50 amended subsec. (a) and added subsec.
     (d). See section 14(b)(3) of Act 50 in the appendix to this
     title for special provisions relating to applicability.
        1984 Amendment.  Act 182 amended subsecs. (a) and (b).