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Mississippi Code Title 89. Real and Personal Property § 89-22-13

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) Upon the death of a holder of jointly held property, a surviving holder may disclaim, in whole or in part, the incremental portion of the jointly held property devolving to the surviving holder by right of survivorship.

(b) A disclaimer under subsection (a) of this section takes effect as of the death of the holder of jointly held property to whose death the disclaimer relates.

(c) If a disclaimer is made under subsection (a) of this section with only one (1) holder surviving the death of the holder to whose death the disclaimer relates, the incremental portion disclaimed shall, as a consequence of the disclaimer, pass as part of the estate of the deceased holder.

(d) If a disclaimer is made under subsection (a) of this section with two (2) or more of the holders surviving the death of the holder to whose death the disclaimer relates:

(1) The disclaimer does not sever the joint tenancy with respect to the jointly held property as among the surviving holders;

(2) The incremental portion disclaimed, as a consequence of a disclaimer, devolves to the surviving holders in proportion to their respective interests in the jointly held property excluding the disclaimant and any other surviving holder who disclaims to the extent of his, her or its disclaimer of the incremental portion;

(3) An incremental portion devolving to a surviving holder, as a consequence of one or more disclaimers, may be disclaimed by the surviving holder;

(4) To the extent that all of the surviving holders disclaim an incremental portion devolving to them, the portion shall instead pass as part of the estate of the deceased holder; and

(5) The proportion of each of the surviving holders with respect to the jointly held property shall be adjusted to take into account the devolution of the incremental portion to the extent that the portion is disclaimed.

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Cite this article: FindLaw.com - Mississippi Code Title 89. Real and Personal Property § 89-22-13 - last updated January 01, 2025 | https://codes.findlaw.com/ms/title-89-real-and-personal-property/ms-code-sect-89-22-13/

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