Indiana Code Title 32. Property § 32-17.5-3-2

Sec. 2. Except to the extent a fiduciary's right to disclaim is expressly restricted or limited by another statute or by the instrument creating the fiduciary relationship, a fiduciary may disclaim, in whole or part, any interest in or power over property, including a power of appointment, whether acting in a personal or representative capacity.  A fiduciary may disclaim the interest or power even if: