Md. Code, Estates and Trusts § 9-206
Md. Code, Estates and Trusts § 9-206
in effectIf a holder disclaims a power of appointment or other power not held in a fiduciary capacity, the following rules apply:
(1) If the holder has not exercised the power, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable;
(2) If the holder has exercised the power and the disclaimer is of a power other than a presently exercisable general power of appointment, the disclaimer takes effect immediately after the last exercise of the power; and
(3) The instrument creating the power is construed as if the power expired when the disclaimer became effective.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=get§ion=9-206&enactments=falseFetched: 10/17/2026