What it means
Section 739.201 applies to a disclaimer of an interest in property, except disclaimers governed by ss. 739.202, 739.203, or 739.204. The disclaimer takes effect as of the time the instrument creating the interest becomes irrevocable or, for intestate succession, the time of the intestate's death (§ 739.201(1)). If the instrument explicitly provides where a disclaimed interest goes, that provision controls (§ 739.201(2)).
Otherwise, for an individual disclaimant, the interest passes as if the disclaimant had died immediately before the interest was created. If the interest is contingent on surviving to distribution, it passes as if the disclaimant died immediately before the time for distribution. Where descendants would share by representation, the interest passes only to descendants who survive the time of distribution. An interest is created at the benefactor's death or an earlier completed gift for federal gift tax purposes (§ 739.201(3)(a)). If the disclaimant is not an individual, it passes as if the disclaimant did not exist (§ 739.201(3)(b)).
A future interest held by someone else takes effect as if the disclaimant had died or ceased to exist immediately before the time of distribution. A future interest held by the disclaimant is not accelerated (§ 739.201(3)(c)). Disclaiming property also disclaims a power to direct its enjoyment, unless the disclaimer provides otherwise or the power is limited by an ascertainable standard (§ 739.201(4)).
- An explicit disclaimed-interest provision in the instrument controls where the interest goes (§ 739.201(2)).
- Default for an individual: the interest passes as if the disclaimant died immediately before the interest was created (§ 739.201(3)(a)).
- If the interest is contingent on surviving to distribution, the disclaimant is treated as dying immediately before the time for distribution (§ 739.201(3)(a)).
- Descendants taking by representation must survive the time of distribution (§ 739.201(3)(a)).
- The disclaimer takes effect when the instrument becomes irrevocable or, for intestacy, at the intestate's death (§ 739.201(1)).
- A disclaimant's own future interest is not accelerated, and a power to direct enjoyment is also disclaimed unless excepted (§ 739.201(3)(c), (4)).
Text of the statute (2026)
Except for a disclaimer governed by s. 739.202, s. 739.203, or s. 739.204, the following rules apply to a disclaimer of an interest in property: (1) The disclaimer takes effect as of the time the instrument creating the interest becomes irrevocable or, if the interest arose under the law of intestate succession, as of the time of the intestate’s death. (2) The disclaimed interest passes according to any provision in the instrument creating the interest providing explicitly for the disposition of the interest, should it be disclaimed, or of disclaimed interests in general.
(a) If the disclaimant is an individual, the disclaimed interest passes as if the disclaimant had died immediately before the interest was created, unless under the governing instrument or other applicable law the disclaimed interest is contingent on surviving to the time of distribution, in which case the disclaimed interest passes as if the disclaimant had died immediately before the time for distribution. However, if, by law or under the governing instrument, the descendants of the disclaimant would share in the disclaimed interest by any method of representation had the disclaimant died before the time of distribution, the disclaimed interest passes only to the descendants of the disclaimant who survive the time of distribution. For purposes of this subsection, a disclaimed interest is created at the death of the benefactor or such earlier time, if any, that the benefactor’s transfer of the interest is a completed gift for federal gift tax purposes. Also for purposes of this subsection, a disclaimed interest in a trust described in s. 733.707(3) shall pass as if the interest had been created under a will.
(b) If the disclaimant is not an individual, the disclaimed interest passes as if the disclaimant did not exist. (c) Upon the disclaimer of a preceding interest, a future interest held by a person other than the disclaimant takes effect as if the disclaimant had died or ceased to exist immediately before the time of distribution, but a future interest held by the disclaimant is not accelerated in possession or enjoyment as a result of the disclaimer.
(4) In the case of a disclaimer of property over which the disclaimant has a power, in a fiduciary or nonfiduciary capacity, to direct the beneficial enjoyment of the disclaimed property, unless the disclaimer specifically provides to the contrary with reference to this subsection, the disclaimant shall also be deemed to have disclaimed that power unless the power is limited by an ascertainable standard, as defined in s. 736.0103, as in effect when the disclaimer becomes irrevocable.
Excerpts are the subsections the summary relies on. Read the full official text of § 739.201.
History. s. 1, ch. 2005-108; s. 15, ch. 2009-115.
How it applies
Before a disclaimer is signed, the destination of the property can be traced under s. 739.201. Subsection (2) gives priority to any provision in the instrument that explicitly provides for the disposition of the disclaimed interest, or of disclaimed interests in general. Otherwise, for an individual, paragraph (3)(a) treats the disclaimant as having died immediately before the interest was created, or immediately before the time for distribution if the interest is contingent on surviving to that time. Where descendants would share by representation, only descendants who survive the time of distribution take.
Where this shows up
Pages on this site where § 739.201 does real work:
Questions people ask
Sources
- Fla. Stat. § 739.201, 2026 Florida Statutes (The Florida Senate) (Official text of the section. "the disclaimed interest passes as if the disclaimant had died immediately before the interest was created")
Last checked: October 17, 2026
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