What are the requirements for a valid renunciation (disclaimer) of a gift in a decedent's estate?

• A. In writing; signed and acknowledged before a notary; accompanied by a separate affidavit stating no consideration was received; and the claimant's interest will accelerate.
• B. In writing; but not notarized.
• C. Verbal notice to the executor.
• D. Filed in court and approved.

Answer: (A)

Renunciation of a bequest must be formal and deliberate to be effective. In New York, a valid disclaimer is required to be in writing and signed, with the signature acknowledged before a notary, so the disclaimer is an officially attested act. It must also include a statement that no consideration was received for the renunciation, reinforcing that the decision is voluntary and not a bargain for value. When these formalities are met, the disclaimed interest is treated as if the beneficiary never existed in the succession, so the interest “accelerates” to the next taker—either the alternate beneficiary under the will or the estate if no such alternate exists.

Verbal notice to the executor does not satisfy the formal, non-evadable nature of a disclaimer. Filing in court and obtaining court approval is not a required step for a valid disclaimer. And a disclaimer that is merely written but not notarized does not meet the proper formalization.