West Virginia Code § 42-6-2

Definitions
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In this article:
(1) "Disclaimant" means the person to whom a disclaimed interest or power would have
passed had the disclaimer not been made.
(2) "Disclaimed interest" means the interest that would have passed to the disclaimant had
the disclaimer not been made.
(3) "Disclaimer" means the refusal to accept an interest in or power over property.
(4) "Fiduciary" means a personal representative, trustee, agent acting under a power of
attorney or other person authorized to act as a fiduciary with respect to the property of
another person. a
(5) "Jointly held property with right of survivorship" means property held in the name of two
or more persons under an arrangement in which all holders have concurrent interests and
under which the last surviving holder is entitled to the whole of the property.
(6) "Person" means an individual, corporation, business trust, estate, trust, partnership,
limited liability company, association, joint venture, government; governmental subdivision,
agency or instrumentality; public corporation or any other legal or commercial entity.
(7) "State" means a state of the United States, the District of Columbia, Puerto Rico, the
United States Virgin IslaLnds or any territory or insular possession subject to the jurisdiction
of the United States. The term includes an Indian tribe or band, or Alaskan native village,
recognized by federa l law or formally acknowledged by a state.
(8) "Trust" means:
(A) WAn express trust, charitable or noncharitable, with additions thereto, whenever and
however created; and
(B) A trust created pursuant to a statute, judgment or decree which requires the trust to be
administered in the manner of an express trust.

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