---
title: "Record a proposed refusal and leave the next taker blank"
url: "https://ailawframework.com/practice/wills-estates-probate-and-succession/check-what-a-disclaimer-does-on-an-intestacy/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A17-SF20261022-16-US"
practice_area: "Wills, Estates, Probate & Succession"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Record a proposed refusal and leave the next taker blank

> Who takes after a refusal is state law, and the lawyer must confirm which state's law governs. The qualified-disclaimer rule in this check is federal.…

Canonical page: https://ailawframework.com/practice/wills-estates-probate-and-succession/check-what-a-disclaimer-does-on-an-intestacy/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Wills, Estates, Probate & Succession](https://ailawframework.com/practice/wills-estates-probate-and-succession.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Who takes after a refusal is state law, and the lawyer must confirm which state's law governs. The qualified-disclaimer rule in this check is federal. No state disclaimer statute was opened, so Florida is not an example of who takes next. From the note of a refusal, name the person and the interest they would otherwise take. Leave blank who takes that interest. Do not prepare the refusal. |
| What the lawyer must review | Who takes after a refusal is state law, and the lawyer must confirm which state's law governs. The qualified-disclaimer rule in this check is federal. No state disclaimer statute was opened, so Florida is not an example of who takes next. 26 U.S.C. section 2518 states the federal tax effect of a qualified disclaimer. The writing, the 9-month receipt rule, the no-acceptance rule, and the no-direction passing rule are in subsection (b). Subsection (c) also covers a disclaimer of an undivided portion and treats certain written transfers of the entire interest as disclaimers if they meet the similar requirements it states. The tool records the person and the interest. It does not name a substitute taker under Florida intestacy, because no Florida disclaimer statute was opened, and it does not prepare the writing. The Cornell page is not the official edition. |
| Written for | United States |
| Applies to | [Check what a disclaimer does on an intestacy](https://ailawframework.com/practice/wills-estates-probate-and-succession/check-what-a-disclaimer-does-on-an-intestacy.md) |

## Checking plan

- What the AI does: Who takes after a refusal is state law, and the lawyer must confirm which state's law governs. The qualified-disclaimer rule in this check is federal. No state disclaimer statute was opened, so Florida is not an example of who takes next. From the note of a refusal, name the person and the interest they would otherwise take. Leave blank who takes that interest. Do not prepare the refusal.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Wills, intestacy and probate are state law; confirm the governing state before relying on this.
- Do not name who takes next. No Florida disclaimer statute was opened.
- Do not prepare the refusal.

## Sources

- [26 U.S.C. section 2518, Disclaimers](https://www.law.cornell.edu/uscode/text/26/2518) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*