AK Stat § 13.70.100 (2021)
2021 Alaska Statutes|Title 13. Decedents' Estates, Guardianships, Transfers, Trusts, and Health Care Decisions|Chapter 70. Disclaimer of Property Interests|Sec. 13.70.100. Delivery or filing.

(a) Subject to (b) - (l) of this section, delivery of a disclaimer may be effected by personal delivery, first class mail, or any other method likely to result in its receipt. A disclaimer sent by first class mail is considered to have been delivered on the date it is postmarked. Delivery by personal delivery or any other method is effective on receipt by the person to whom the disclaimer is to be delivered under this section. (b) In the case of an interest created under the law of intestate succession or an interest created by will, other than an interest in a testamentary trust, (1) a disclaimer shall be delivered to the personal representative of the decedent's estate; or (2) if a personal representative is not then serving, it shall be filed with a court having jurisdiction to appoint the personal representative. (c) In the case of an interest in a testamentary trust, (1) a disclaimer shall be delivered to the trustee then serving, or if a trustee is not then serving, to the personal representative of the decedent's estate; or (2) if no personal representative is then serving, a disclaimer shall be filed with a court having jurisdiction to enforce the trust. (d) In the case of an interest in an inter vivos trust, (1) a disclaimer shall be delivered to the trustee then serving; (2) if no trustee is then serving, a disclaimer shall be filed with a court having jurisdiction to enforce the trust; or (3) if the disclaimer is made before the time the instrument creating the trust becomes irrevocable, the disclaimer shall be delivered to the settlor of a revocable trust or the transferor of the interest, or the legal representative of the settlor or transferor. (e) In the case of an interest created by a beneficiary designation that is disclaimed before the designation becomes irrevocable, the disclaimer shall be delivered to the person making the beneficiary designation. (f) In the case of an interest created by a beneficiary designation that is disclaimed after the designation becomes irrevocable, the disclaimer of an interest in (1) personal property shall be delivered to the person obligated to distribute the interest; and (2) real property shall be recorded in the office of the recorder in the recording district where the real property that is the subject of the disclaimer is located. (g) In the case of a disclaimer by a surviving holder of jointly held property or by the surviving tenant of property held as a tenancy by the entirety, the disclaimer shall be delivered to the person to whom the disclaimed interest passes, or, if the person cannot reasonably be located by the disclaimant, the disclaimer shall be delivered as provided by (b) of this subsection. (h) In the case of a disclaimer by an object or taker in default of exercise of a power of appointment at any time after the power was created, (1) the disclaimer shall be delivered to the holder of the power or to the fiduciary acting under the instrument that created the power; or (2) if no fiduciary is then serving, the disclaimer shall be filed with a court having authority to appoint the fiduciary. (i) In the case of a disclaimer by an appointee of a nonfiduciary power of appointment, (1) the disclaimer shall be delivered to the holder, the personal representative of the holder's estate, or to the fiduciary under the instrument that created the power; or (2) if no fiduciary is then serving, the disclaimer shall be filed with a court having authority to appoint the fiduciary. (j) In the case of a disclaimer by a fiduciary of a power over a trust or estate, the disclaimer shall be delivered as provided in (b) - (d) of this section, as if the power disclaimed were an interest in property. (k) In the case of a disclaimer of a power by an agent, except a power exercisable by a fiduciary over a trust or estate, the disclaimer shall be delivered to the principal or the principal's representative. (l) When a disclaimer of an interest in or relating to real property is recorded in the judicial district where the real property is located, there is a rebuttable presumption that the disclaimer has been delivered. (m) In this section, “beneficiary designation” means an instrument, other than an instrument creating or amending a trust, naming the beneficiary of (1) an annuity or insurance policy; (2) an account with a designation for payment on death; (3) a security registered in beneficiary form; (4) a pension, profit-sharing, retirement, or other employment-related benefit plan; or (5) any other nonprobate transfer at death.