Section 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.Tex. Prop. Code § 240.104
Added by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. 562,Sec. 15, eff. 9/1/2015.