CHAPTER 9. TAX QUALIFIED DISCLAIMER

IC 32-17.5-9
    Chapter 9. Tax Qualified Disclaimer

IC 32-17.5-9-1
Disclaimer for estate and gift tax purposes
    Sec. 1. Notwithstanding any other provision of this article, if, asa result of a disclaimer or transfer, the disclaimed or transferredinterest is treated under:
        (1) Title 26 of the United States Code, in effect on July 1, 2003,or later amended or a successor statute; and
        (2) the regulations promulgated under the statute referred to insubdivision (1);
as never having been transferred to the disclaimant, then thedisclaimer or transfer is effective as a disclaimer under this article.
As added by P.L.5-2003, SEC.1.