A disclaimer is an unqualified refusal to accept a transfer of property. Although other individuals may acquire an interest in the property as a result of the disclaimer it is not per se a transfer. There is no transfer because no property interest was ever acquired by the disclaimant, thus, no interest ever passed from the disclaimant to another. To be valid the disclaimer must:
Be in writing,
Be received by the donor (or the donor’s estate) within nine months of the date of the transfer creating the interest,
The donee must not have accepted the interest or any of its benefits, and
As a result of the refusal to accept property, the interest must pass to a person other than the disclaimant without any direction on the part of the disclaimant.