(a) As used in this section:

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Terms Used In Tennessee Code 31-7-106

  • Disclaimant: means the person to whom a disclaimed interest or power would have passed had the disclaimer not been made. See Tennessee Code 31-7-102
  • Disclaimed interest: means the interest that would have passed to the disclaimant had the disclaimer not been made. See Tennessee Code 31-7-102
  • Disclaimer: means the refusal to accept an interest in or power over property. See Tennessee Code 31-7-102
  • Intestate: Dying without leaving a will.
  • Per stirpes: The legal means by which the children of a decedent, upon the death of an ancestor at a level above that of the decedent, receive by right of representation the share of the ancestor
  • Person: means an individual. See Tennessee Code 31-7-102
  • Property: includes both real and personal property or any interest therein and means anything that may be the subject of ownership. See Tennessee Code 31-1-101
  • State: includes an Indian tribe or band, or Alaskan native village, recognized by federal law or formally acknowledged by a state. See Tennessee Code 31-7-102
(1) “Future interest” means an interest that takes effect in possession or enjoyment, if at all, later than the time of its creation; and
(2) “Time of distribution” means the time when a disclaimed interest would have taken effect in possession or enjoyment.
(b) Except for a disclaimer governed by § 31-7-107 or § 31-7-108, the following rules apply to a disclaimer of an interest in property:

(1) The disclaimer takes effect as of the time the instrument creating the interest becomes irrevocable, or, if the interest arose under the law of intestate succession, as of the time of the intestate’s death;
(2) The disclaimed interest passes according to any provision in the instrument creating the interest providing for the disposition of the interest, should it be disclaimed, or of disclaimed interests in general;
(3) If the instrument does not contain a provision described in subdivision (b)(2), the following rules apply:

(A) If the disclaimant is not an individual, the disclaimed interest passes as if the disclaimant did not exist;
(B) If the disclaimant is an individual, except as otherwise provided in subdivisions (3)(C) and (3)(D), the disclaimed interest passes as if the disclaimant had died immediately before the time of distribution;
(C) If by law or under the instrument, the descendants of the disclaimant would share in the disclaimed interest by any method of representation had the disclaimant died immediately before the time of distribution, the disclaimed interest passes only to the descendants of the disclaimant who survive the time of distribution; and
(D) If the disclaimed interest would pass to the disclaimant’s estate had the disclaimant died before the time of distribution, the disclaimed interest instead passes per stirpes to the descendants of the disclaimant who survive the time of distribution. If no descendant of the disclaimant survives the time of distribution, the disclaimed interest passes to those persons, including the state but excluding the disclaimant, and in such shares as would succeed to the transferor’s intestate estate under the intestate succession law of the transferor’s domicile had the transferor died at the time of distribution; and
(4) Upon the disclaimer of a preceding interest, a future interest held by a person other than the disclaimant takes effect as if the disclaimant had died or ceased to exist immediately before the time of distribution, but a future interest held by the disclaimant is not accelerated in possession or enjoyment.