Delaware Code Title 12. Decedents' Estates and Fiduciary Relations § 607. Disclaimer of rights of survivorship in jointly held property

(1) If, during the deceased owner's lifetime, the deceased owner could have unilaterally reacquired a portion of the property attributable to the deceased owner's contributions without the consent of the other owner or owners, a surviving owner may disclaim, in whole or in part, a fractional share of that portion of the property attributable to the deceased owner's contribution determined by dividing the number 1 by the number of joint owners alive immediately after the death of the owner to whose death the disclaimer relates.

(2) For all other jointly held property, an owner who survives a deceased owner may disclaim, in whole or part, a fraction of the whole of the property the numerator of which is 1 and the denominator of which is the product of: