Sec. 8. (a) This section applies to a disclaimer of an interest in property by: (1) an object; or (2) a taker in default; of exercise of a power of appointment. (b) At any time after the power was created, the disclaimer must be: (1) delivered to the holder of the power or to the fiduciary acting under the instrument that created the power; or (2) filed with a court having authority to appoint a fiduciary if no fiduciary is then serving.
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