6204 - Filing, delivery and recording.

     § 6204.  Filing, delivery and recording.        (a)  Will or intestacy.--If the interest would have devolved     to the disclaimant by will or by intestacy, the disclaimer shall     be filed with the clerk of the orphans' court division of the     county where the decedent died domiciled or, if the decedent was     not domiciled in this Commonwealth, of the county where the     property involved is located, and a copy of the disclaimer shall     be delivered to any personal representative, trustee or other     fiduciary in possession of the property.        (b)  Inter vivos transfers.--If the interest would have     devolved to the disclaimant by an inter vivos instrument, the     disclaimer or a copy thereof shall be delivered to the trustee     or other person having legal title to or possession of the     property or interest disclaimed or who is entitled thereto by     reason of the disclaimer.        (b.1)  Third-party disclaimer.--If the interest would have     devolved to the disclaimant by a third-party beneficiary     contract (including life insurance and annuity policies and     pension, profit-sharing and other employee benefit plans), the     disclaimer or copy thereof shall be delivered to the insurance     company, employer or other obligor, as the case may be, and to     the person who is entitled to the interest by reason of the     disclaimer.        (c)  Powers of appointment.--If the interest would have     devolved to the disclaimant by reason of the exercise of a power     of appointment, the disclaimer or a copy thereof shall be filed     or delivered as required by the above provisions if the donor of     the power is regarded as the donor of the interest or if the     person who exercised the power is regarded as the donor of the     interest.        (d)  Real estate.--If an interest in real property is     disclaimed, a copy of the disclaimer may be recorded in the     office for the recording of deeds of the county where the real     estate is situated and it shall not be effective as to a bona     fide grantee or holder of a lien against the property who has     given value therefor before the disclaimer is so recorded.     (Oct. 12, 1984, P.L.929, No.182, eff. imd.)        1984 Amendment.  Act 182 added subsec. (b.1). Section 15 of     Act 182 provided that Act 182 shall apply to the estates of all     decedents dying on or after the effective date of Act 182.