KRS 394.620: Time and place of filing disclaimer.

(1) An instrument disclaiming a present interest shall be filed not later than nine (9)

months after the death of the decedent or the donee of the power.

(2) An instrument disclaiming a future interest shall be filed not later than nine (9)

months after the ev ent that determines that the taker of the property or interest is

finally ascertained and his interest indefeasibly vested.

(3) The disclaimer shall be filed in the District Court of the county in which

proceedings have been commenced for the administratio n of the estate of the

deceased owner or deceased donee of the power or, if they have not been

commenced, in which they could be commenced. A copy of the disclaimer shall be

delivered in person or mailed by registered or certified mail to any personal

representative, or other fiduciary of the decedent or donee of the power. If real

property or an interest therein is disclaimed, a copy of the disclaimer may be

recorded in the office of the county clerk of the county in which the real estate is

situated.