2206

LAWS OF MARYLAND

Ch- 744

VESTED. ANY DISCLAIMER AS A SEPARATE INTEREST OF AN
INTEREST WHICH OTHERWISE WOULD DEVOLVE BY RIGHT OF
SURVIVORSHIP MADE BY A JOINT TENANT OR TENANT BY THE
ENTIRETIES SHALL BE FILED NOT LATER THAN NINE MONTHS AFTER
THE DEATH OF THE DECEASED JOINT TENANT OR DECEASED TENANT BY
THE ENTIRETIES WHICH DETERMINES THE DISCLAIMANT'S RIGHT TO
POSSESS OR ENJOY THAT SEPARATE INTEREST. THE DISCLAIMER
SHALL BE FILED WITH THE REGISTER OF THE COUNTY IN WHICH
PROCEEDINGS HAVE BEEN COMMENCED FOR THE ADMINISTRATION OF
THE ESTATE OF THE DECEASED OWNER OR DECEASED DONEE OF THE
POWER OR, IF THEY HAVE NOT BEEN COMMENCED, IN WHICH THEY
COULD BE COMMENCED. A COPY OF THE DISCLAIMER SHALL BE
DELIVERED IN PERSON OR MAILED BY REGISTERED OR CERTIFIED
MAIL TO ANY PERSONAL REPRESENTATIVE OR OTHER FIDUCIARY OF
THE DECEASED OWNER OR DECEASED DONEE OF THE POWER AND TO THE
TRUSTEE OR OTHER PERSON WHO HAS LEGAL TITLE TO THE PROPERTY
OR INTEREST DISCLAIMED.

(B)    IF THE PROPERTY OR INTEREST HAS DEVOLVED TO THE
DISCLAIMANT UNDER A NONTESTAMENTARY INSTRUMENT OR CONTRACT,
THE DISCLAIMER SHALL BE DELIVERED OR FIXED, IF OF A PRESENT
INTEREST, OR AN ENTIRE INTEREST IN A JOINT TENANCY OR
TENANCY BY THE ENTIRETIES, NOT LATER THAN NINE MONTHS AFTER
THE EFFECTIVE DATE OF THE NONTESTAMENTARY INSTRUMENT OR
CONTRACT AND, IT OF A FUTURE INTEREST, NOT LATER THAN NINE
MONTHS AFTER THE EVENT DETERMINING THAT THE TAKER OF THE
PROPERTY OR INTEREST IS FINALLY ASCERTAINED AND THAT HIS
RIGHT TO POSSESS OR ENJOY HIS INTEREST IS INDEFEASIBLY
VESTED. THE ELECTIVE DATE OF A REVOCABLE INSTRUMENT OR
CONTRACT IS THE DATE ON WHICH THE MAKER NO LONGER HAS POWER
TO REVOKE IT OR TO TRANSFER TO HIMSELF OR ANOTHER THE ENTIRE
LEGAL AND EQUITABLE OWNERSHIP OF THE INTEREST. ANY
DISCLAIMER AS A SEPARATE INTEREST OF AN INTEREST WHICH
OTHERWISE WOULD DEVOLVE BY RIGHT OF SURVIVORSHIP MADE BY A
JOINT TENANT OR TENANT BY THE ENTIRETIES SHALL BE DELIVERED
OR FILED NOT LATER THAN NINE MONTHS AFTER THE DEATH OF THE
DECEASED JOINT TENANT OR DECEASED TENANT BY THE ENTIRETIES
WHICH DETERMINES THE DISCLAIMANT'S RIGHT TO POSSESS OR ENJOY
THE SEPARATE INTEREST. THE DISCLAIMER OR A COPY OF IT SHALL
BE DELIVERED IN PERSON OR MAILED BY REGISTERED OR CERTIFIED
MAIL TO THE TRUSTEE OR OTHER PERSON WHO HAS LEGAL TITLE TO
THE PROPERTY OR INTEREST DISCLAIMED, OR TO THE TRANSFEROR OF
THE PROPERTY OR INTEREST DISCLAIMED OR HIS LEGAL
REPRESENTATIVE.

(C)    IF REAL PROPERTY OR AN INTEREST IN REAL PROPERTY
IS DISCLAIMED, A COPY OF THE DISCLAIMER MAY SHALL BE
RECORDED AMONG THE LAND RECORDS OF THE COUNTY IN WHICH THE
REAL PROPERTY IS LOCATED.

Comments to § 9-202

The time limits specified by this section are more
restrictive for a person under age 21 and are more lenient
for a person having a future interest than those provided
for federal gift tax purposes in Section 2518 of the
Internal Revenue Code of 1954; and some disclaimers which
would be timely under the provisions of this section may not