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2019 Tennessee Code
Title 31 - Descent and Distribution
Chapter 7 - Tennessee Disclaimer of Property Interests Act
§ 31-7-110. Disclaimer by appointee, object, or taker in default of exercise of power of appointment.
Universal Citation: TN Code § 31-7-110 (2019)
(a) A disclaimer of an interest in property by an appointee of a power of appointment takes effect as of the time the instrument by which the holder exercises the power becomes irrevocable.
(b) A disclaimer of an interest in property by a permissible appointee or taker in default of an exercise of a power of appointment takes effect as of the time the instrument creating the power becomes irrevocable.
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