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2008 Florida Statutes

Section 739.501, Florida Statutes 2008

739.501  Tax-qualified disclaimer.--Notwithstanding any other provision of this chapter, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated pursuant to the provisions of s. 2518 of the Internal Revenue Code of 1986 as never having been transferred to the disclaimant, the disclaimer or transfer is effective as a disclaimer under this chapter.

History.--s. 1, ch. 2005-108.