2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 62 - Disclaimers
6204 - Filing, delivery and recording.

     § 6204.  Filing, delivery and recording.
        (a)  Will or intestacy.--If the interest would have devolved
     to the disclaimant by will or by intestacy, the disclaimer shall
     be filed with the clerk of the orphans' court division of the
     county where the decedent died domiciled or, if the decedent was
     not domiciled in this Commonwealth, of the county where the
     property involved is located, and a copy of the disclaimer shall
     be delivered to any personal representative, trustee or other
     fiduciary in possession of the property.
        (b)  Inter vivos transfers.--If the interest would have
     devolved to the disclaimant by an inter vivos instrument, the
     disclaimer or a copy thereof shall be delivered to the trustee
     or other person having legal title to or possession of the
     property or interest disclaimed or who is entitled thereto by
     reason of the disclaimer.
        (b.1)  Third-party disclaimer.--If the interest would have
     devolved to the disclaimant by a third-party beneficiary
     contract (including life insurance and annuity policies and
     pension, profit-sharing and other employee benefit plans), the
     disclaimer or copy thereof shall be delivered to the insurance
     company, employer or other obligor, as the case may be, and to
     the person who is entitled to the interest by reason of the
     disclaimer.
        (c)  Powers of appointment.--If the interest would have
     devolved to the disclaimant by reason of the exercise of a power
     of appointment, the disclaimer or a copy thereof shall be filed
     or delivered as required by the above provisions if the donor of
     the power is regarded as the donor of the interest or if the
     person who exercised the power is regarded as the donor of the
     interest.
        (d)  Real estate.--If an interest in real property is
     disclaimed, a copy of the disclaimer may be recorded in the
     office for the recording of deeds of the county where the real
     estate is situated and it shall not be effective as to a bona
     fide grantee or holder of a lien against the property who has
     given value therefor before the disclaimer is so recorded.
     (Oct. 12, 1984, P.L.929, No.182, eff. imd.)

        1984 Amendment.  Act 182 added subsec. (b.1). Section 15 of
     Act 182 provided that Act 182 shall apply to the estates of all
     decedents dying on or after the effective date of Act 182.