2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 62 - Disclaimers
6206 - Bar to disclaimer.

     § 6206.  Bar to disclaimer.
        (a)  Acceptance.--A disclaimer may be made at any time before
     acceptance. An acceptance may be express or may be inferred from
     actions of the person entitled to receive an interest in
     property such as the following:
            (1)  The taking of possession or accepting delivery of
        the property or interest.
            (2)  A written waiver of the right to disclaim.
            (3)  An assignment, conveyance, encumbrance, pledge or
        other transfer of the interest or a contract to do so.
            (4)  A representation that the interest has been or will
        be accepted to a person who relies thereon to his detriment.
            (5)  A sale of the interest under a judicial sale.
     To constitute a bar to a disclaimer, a prior acceptance must be
     affirmatively proved. The mere lapse of time, with or without
     knowledge of the interest on the part of the disclaimant, shall
     not constitute an acceptance.
        (b)  Partial acceptance within six months.--The acceptance of
     part of a single interest shall be considered as only a partial
     acceptance and will not be a bar to a subsequent disclaimer of
     any part or all of the balance of the interest if the part of
     the interest is accepted before the expiration of six months
     from:
            (1)  the death of the decedent in the case of an interest
        that would have devolved by will or intestacy; or
            (2)  the effective date of the transfer in the case of an
        interest that would have devolved by an inter vivos transfer
        or third-party beneficiary contract.
     In applying this subsection 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 the transferor, as the case may be.
        (c)  Partial acceptance after six months.--The acceptance of
     a part of a single interest after the expiration of such six-
     month period shall be considered an acceptance of the entire
     interest and a bar to any subsequent disclaimer thereof but
     shall not be an acceptance of any separate interest given under
     the same instrument. In construing this subsection:
            (1)  income for life or any other period shall be
        considered a single interest but separate from any interest
        in the principal or any additional interest in income to take
        effect upon the happening of a future event; and
            (2)  an interest in periodic payments to be made from
        principal or income, or both, for the life of the beneficiary
        or any other period shall be considered a single interest but
        separate from any additional payments to be made upon the
        happening of a future event.
     (Oct. 12, 1984, P.L.929, No.182, eff. imd.)

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