If an instrument transferring an interest in or power over property subject to a disclaimer is required or authorized by law to be filed, recorded, or registered, the disclaimer may be filed, recorded, or registered as that instrument. Except as otherwise provided by § 240.105(c)(2), failure to file, record, or register the disclaimer does not affect the disclaimer’s validity between the disclaimant and persons to whom the property interest or power passes by reason of the disclaimer.