Individuals have the right to disclaim any gift or bequest.
If a son survives his mother but disclaims his share, the son's share will pass directly from his mother to the son's children. In this example, the son will have, in effect, made a gift to his children, but the son's gift to his children will not be treated as a gift by the son. Thus, for a transfer under a will or a revocable trust agreement, the disclaimer must generally be made within nine months after death. For lifetime transfers, the disclaimer must be made within nine months of the gift or transfer to an irrevocable trust for the disclaimant's benefit. The identified recipient may not accept any benefit from the disclaimed property and may not direct to whom the disclaimed property passes.