Indiana Code § 32-17.5-7-9

Appointee of nonfiduciary power of appointment
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Sec. 9. A disclaimer by an appointee of a nonfiduciary power of appointment must be: (1) delivered to: (A) the holder; (B) the personal representative of the holder's estate; or (C) the fiduciary under the instrument that created the power; or (2) filed with a court having authority to appoint the fiduciary if no fiduciary is then serving.

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