Florida Statute 739.104
“Power to disclaim; general requirements; when irrevocable”
What it means
Nobody has to accept an inheritance. Under Florida's Uniform Disclaimer of Property Interests Act, a person may disclaim any interest in or power over property, in whole or in part, conditionally or unconditionally — including a power of appointment, and even if the creator imposed a spendthrift clause or tried to restrict disclaimers.
The formalities are strict: the disclaimer must be in writing, declare itself a disclaimer, describe the interest, and be signed, witnessed, and acknowledged the way a recordable deed is, then delivered or filed under §739.301. Fiduciaries generally need court approval to disclaim; once delivered or filed the disclaimer is irrevocable, and it is not treated as a transfer.
- Any interest or power over property may be disclaimed, in whole or in part — including a power of appointment.
- A spendthrift provision or a restriction on the right to disclaim does not block the disclaimer.
- Must be written, self-declared as a disclaimer, signed, witnessed, and acknowledged like a recordable deed, then delivered or filed under §739.301.
- A fiduciary needs court approval to disclaim unless the instrument explicitly grants the right; a natural guardian has a narrow exception for a minor's follow-on disclaimer.
- Partial disclaimers may be expressed as a fraction, percentage, monetary amount, or term of years.
- Once delivered or filed, the disclaimer is irrevocable — and it is not a transfer, assignment, or release.
How it plays out
Disclaimers are post-death planning. We use them to redirect an inheritance for tax reasons, to unwind an outdated beneficiary designation, or to let property flow to the next generation without a second transfer. The formalities are where they fail: a casual letter refusing a gift is not a disclaimer — the writing needs deed-style witnessing and acknowledgment, then proper delivery. Timing is quieter than people expect: Florida sets no general deadline, but the federal nine-month qualified-disclaimer clock usually drives the schedule, and §739.402's bars can close the door earlier.
Where this shows up
Pages on this site where § 739.104 does real work:
Questions people ask
