"Disclaimant" means the person to whom a disclaimed interest or power wouldhave passed had the disclaimer not been made.
"Disclaimed interest" means the interest that would have passed to thedisclaimant had the disclaimer not been made.
"Disclaimer" means the refusal to accept an interest in or power overproperty.
"Fiduciary" means a personal representative, trustee, agent acting under apower of attorney, or other person authorized to act as a fiduciary withrespect to the property of another person.
"Jointly held property" means property held in the name of two of morepersons under an arrangement in which all holders have concurrent interestsand under which the last surviving holder is entitled to the whole of theproperty and includes, without limitation, property held as tenants by theentirety.
"Person" means an individual, corporation, business trust, estate, trust,partnership, limited liability company, association, joint venture,government, governmental subdivision, agency or instrumentality, publiccorporation, or any other legal or commercial entity.
"State" means a state of the United States, the District of Columbia,Puerto Rico, the United States Virgin Islands, or any territory or insularpossession subject to the jurisdiction of the United States. The termincludes an Indian tribe or band, or Alaskan native village, recognized byfederal law or formally acknowledged by a state.
"Trust" means (i) an express trust, charitable or noncharitable, withadditions thereto, whenever and however created; and (ii) a trust createdpursuant to a statute, judgment, or decree, which requires the trust to beadministered in the manner of an express trust.
"Disclaimant" means the person to whom a disclaimed interest or power wouldhave passed had the disclaimer not been made.
"Disclaimed interest" means the interest that would have passed to thedisclaimant had the disclaimer not been made.
"Disclaimer" means the refusal to accept an interest in or power overproperty.
"Fiduciary" means a personal representative, trustee, agent acting under apower of attorney, or other person authorized to act as a fiduciary withrespect to the property of another person.
"Jointly held property" means property held in the name of two of morepersons under an arrangement in which all holders have concurrent interestsand under which the last surviving holder is entitled to the whole of theproperty and includes, without limitation, property held as tenants by theentirety.
"Person" means an individual, corporation, business trust, estate, trust,partnership, limited liability company, association, joint venture,government, governmental subdivision, agency or instrumentality, publiccorporation, or any other legal or commercial entity.
"State" means a state of the United States, the District of Columbia,Puerto Rico, the United States Virgin Islands, or any territory or insularpossession subject to the jurisdiction of the United States. The termincludes an Indian tribe or band, or Alaskan native village, recognized byfederal law or formally acknowledged by a state.
"Trust" means (i) an express trust, charitable or noncharitable, withadditions thereto, whenever and however created; and (ii) a trust createdpursuant to a statute, judgment, or decree, which requires the trust to beadministered in the manner of an express trust.
"Disclaimant" means the person to whom a disclaimed interest or power wouldhave passed had the disclaimer not been made.
"Disclaimed interest" means the interest that would have passed to thedisclaimant had the disclaimer not been made.
"Disclaimer" means the refusal to accept an interest in or power overproperty.
"Fiduciary" means a personal representative, trustee, agent acting under apower of attorney, or other person authorized to act as a fiduciary withrespect to the property of another person.
"Jointly held property" means property held in the name of two of morepersons under an arrangement in which all holders have concurrent interestsand under which the last surviving holder is entitled to the whole of theproperty and includes, without limitation, property held as tenants by theentirety.
"Person" means an individual, corporation, business trust, estate, trust,partnership, limited liability company, association, joint venture,government, governmental subdivision, agency or instrumentality, publiccorporation, or any other legal or commercial entity.
"State" means a state of the United States, the District of Columbia,Puerto Rico, the United States Virgin Islands, or any territory or insularpossession subject to the jurisdiction of the United States. The termincludes an Indian tribe or band, or Alaskan native village, recognized byfederal law or formally acknowledged by a state.
"Trust" means (i) an express trust, charitable or noncharitable, withadditions thereto, whenever and however created; and (ii) a trust createdpursuant to a statute, judgment, or decree, which requires the trust to beadministered in the manner of an express trust.
