2025 Session
Last amended: 2012 session
§ 524.2-1103 — Scope
Plain-Language Summary
This section establishes that sections 524.2-1101 through 524.2-1116 are the exclusive means by which a disclaimer may be made under Minnesota law. A disclaimer must comply with these provisions whether or not it also qualifies as a disclaimer for federal tax purposes under section 2518 of the Internal Revenue Code.
524.2-1103 SCOPE.
Sections 524.2-1101 to 524.2-1116 are the exclusive means by which a disclaimer may be made under Minnesota law regardless of whether it is qualified under section 2518 of the Internal Revenue Code of 1986 as defined in section 291.005, subdivision 1, clause (3).
History:
2009 c 67 s 3; 2012 c 143 art 4 s 1
History: History: 2009 c 67 s 3; 2012 c 143 art 4 s 1
Practical Notes
If you want to refuse (disclaim) an inheritance or other property interest in Minnesota, the disclaimer must follow the rules in this part of the statutes (sections 524.2-1101 to 524.2-1116). Meeting the federal tax requirements alone is not enough: a valid disclaimer in Minnesota must satisfy these state provisions. Because the rules are technical and a disclaimer is generally irrevocable, consider consulting an attorney before disclaiming.