Sec. 240.104. DISCLAIMER OF INTEREST IN INTER VIVOS TRUST. In the case of an interest in an inter vivos trust: (1) a disclaimer must be delivered to the trustee then serving, or, if no trustee is then serving, a disclaimer must be filed: (A) with a court having jurisdiction to enforce the trust; or (B) in the official public records of the county in which: (i) the situs of administration of the trust is maintained; or (ii) the settlor is domiciled or was domiciled on the date of the settlor's death; and (2) if a disclaimer is made before the time the instrument creating the trust becomes irrevocable, a disclaimer must be delivered to the settlor of a revocable trust or the transferor of the interest.
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