In the case of a disclaimer by an object or taker in default of an exercise of a power of appointment at any time after the power was created:

1. (1) the disclaimer must be delivered to the holder of the power or to the fiduciary acting under the instrument that created the power; or

2. (2) if no fiduciary is then serving, the disclaimer must be filed:

   1. (A) with a court having authority to appoint the fiduciary; or
   2. (B) in the official public records of the county in which the creator of the power is domiciled or was domiciled on the date of the creator's death.

Added by Acts 2015, 84th Leg., R.S., Ch. 562 (H.B. 2428), Sec. 15, eff. September 1, 2015.