There are different kinds of disclaimers for various assets. The disclaimer might also be filed with the probate court that would or will deal with the estate. It must be in writing. It is truly one gift that cannot be refused. Second, it must be in writing and must be delivered to the right person. First, it must be irrevocable--it cannot be changed or reversed. For example, it is barred in Florida if the person making the disclaimer is insolvent when the disclaimer becomes irrevocable.