Sec. 240.107. DISCLAIMER BY OBJECT OR TAKER IN DEFAULT OF EXERCISE OF POWER OF APPOINTMENT. In the case of a disclaimer by an object or taker in default of an exercise of a power of appointment at any time after the power was created: (1) the disclaimer must be delivered to the holder of the power or to the fiduciary acting under the instrument that created the power; or (2) if no fiduciary is then serving, the disclaimer must be filed: (A) with a court having authority to appoint the fiduciary; or (B) in the official public records of the county in which the creator of the power is domiciled or was domiciled on the date of the creator's death.
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