(a) If a holder disclaims a power of appointment or other power not held in a fiduciary capacity, this section applies.
(b) If the holder:
(1) has not exercised the power, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable; or
(2) has exercised the power and the disclaimer is of a power other than a presently exercisable general power of appointment, the disclaimer takes effect immediately after the last exercise of the power.

Ask a will, trust or estate question, get an answer ASAP!
Thousands of highly rated, verified estate & trust lawyers.
Click here to chat with a lawyer about your rights.

Terms Used In Texas Property Code 240.054

  • Fiduciary: A trustee, executor, or administrator.

(c) The instrument creating the power is construed as if the power had expired when the disclaimer became effective.