1. Regulations
  2. title 43
  3. part 30
  4. subpart H
  5. § 30.187

View all text of Subpart H [§ 30.180 - § 30.192]

§ 30.187 - What happens if I do not designate any eligible individual or entity to receive the renounced interest?

If you do not designate any individual or entity to receive the renounced interest, or if you designate an individual or entity who is not eligible to receive the renounced interest, the interest will descend to the decedent's heirs or devisees as if you predeceased the decedent.

AUTHORITY: 5 U.S.C. 301, 503; 25 U.S.C. 9, 372-74, 410, 2201

SOURCE: 73 FR 67289, Nov. 13, 2008, unless otherwise noted.

CITE AS: 43 CFR 30.187