District Of Columbia Code § 19-1505

Power to disclaim; general requirements; when irrevocable.
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A person may disclaim, in whole or part, any interest in or power over property, including a power of appointment. A person may disclaim the interest or power even if its creator imposed a spendthrift provision or similar restriction on transfer or a restriction or limitation on the right to disclaim.
Except to the extent a fiduciary’s right to disclaim is expressly restricted or limited by another statute of the District of Columbia or by the instrument creating the fiduciary relationship, a fiduciary may disclaim, in whole or part, any interest in or power over property, including a power of appointment, whether acting in a personal or representative capacity. A fiduciary may disclaim the interest or power even if its creator imposed a spendthrift provision or similar restriction on transfer or a restriction or limitation on the right to disclaim, or an instrument other than the instrument that created the fiduciary relationship imposed a restriction or limitation on the right to disclaim.
To be effective, a disclaimer must: Be in a writing or other record; Declare the disclaimer; Describe the interest or power disclaimed; Be signed by the person making the disclaimer; and Be delivered or filed in the manner provided in § 19-1512 .
For the purposes of this subsection, the term: “Record” means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form.
“Signed” means, with present intent to authenticate or adopt a record, to: Execute or adopt a tangible symbol; or Attach to or logically associate with the record an electronic sound, symbol, or process.
A partial disclaimer may be expressed as a fraction, percentage, monetary amount, term of years, limitation of a power, or any other interest or estate in the property.
A disclaimer becomes irrevocable when it is delivered or filed pursuant to § 19-1512 or when it becomes effective as provided in §§ 19-1506 through 19-1511 , whichever occurs later.
A disclaimer made under this chapter is not a transfer, assignment, or release.

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