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disclaim the right of succession to any property by delivering to
the decedent's personal representative a written instrument
disclaiming the property. The written disclaimer must describe
the property interest disclaimed, declare the disclaimer and the
extent thereof, and be signed by the disclaimant; a copy of the
disclaimer may--but need not--be filed in the court exercising
probate jurisdiction. See Or. Rev. Stat. sec. 112.655.
For essentially the same reasons that decedent has failed to
satisfy section 2518(b), decedent's actions also fail to satisfy
Oregon Revised Statutes, section 112.652. Although no specific
language is required by Oregon Revised Statutes section 112.652,
the disclaimer must meet the requirements set forth in the
statute and must be incorporated into a written instrument. See
Palmer v. White, 784 P.2d 449, 451 (Or. Ct. App. 1989). As
discussed supra, decedent did not make a refusal in writing to
accept property or an interest in property, and therefore did not
"declare the disclaimer and the extent thereof" in the written
disclaimer instrument for purposes of Oregon law. See Or. Rev.
Stat. sec. 112.652 (1997). Moreover, decedent failed to describe
or designate the particular property being disclaimed, as
required by section 2518(b)(1) and section 25.2518-2(b)(1), Gift
Tax Regs., for Federal transfer tax purposes, and as required by
Oregon Revised Statutes section 112.652.
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