Disclaimers provide that the disclaimed share is treated as if the disclaiming heir __________.

• A. survived the decedent
• B. predeceased the decedent
• C. renounced all rights
• D. filed for bankruptcy

Answer: (B)

Disclaimers are designed so that when someone chooses to decline an inheritance, the law treats that disclaimed interest as if the person who disclaimed had predeceased the decedent. That means the share doesn’t stay with the disclaimed heir; instead, it passes to the next eligible taker—often the decedent’s alternate beneficiary or heirs—just as if the disclaimant had died before the decedent. This framing avoids having the disclaimed heir’s interests influence who ultimately receives the property. Thus, the correct phrasing is that the disclaimed share is treated as if the disclaiming heir predeceased the decedent. The other options don’t fit because they describe different scenarios (surviving the decedent would keep rights, renouncing rights isn’t the precise tax/estate transfer mechanism used, and bankruptcy is unrelated).