Oklahoma Code § 60-755

Title 60. Property: Disposition of interest disclaimed
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Unless otherwise provided in the nontestamentary instrument
creating the interest with reference to the possibility of a
disclaimer by the beneficiary, the interest disclaimed shall be
distributed or otherwise be disposed of in the same manner as if the
disclaimant had died immediately preceding the death or other event
which causes him to become finally ascertained as a beneficiary and
his interest to become indefeasibly fixed both in quality and
quantity and, in any case, the disclaimer shall relate for all
purposes to that date, whether filed before or after such death or
other event.  However, one disclaiming an interest in a nonresiduary
gift under a trust instrument or otherwise shall not be excluded,
unless his disclaimer so provides, from sharing in a gift of the
residue even though, through lapse, such residue includes the assets
disclaimed.  If the disclaimer pertains to a joint tenancy interest
in property, the interest disclaimed shall be distributed or
otherwise be disposed of in the same manner as if the disclaimant
had died immediately preceding the death of the other person having
a joint tenancy interest in the same property whose death most
closely preceded the effective date of the disclaimer or, if no
person having a joint tenancy interest has died, then as if the
disclaimant never owned the joint tenancy interest which was
disclaimed.

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