118 STAT. 1786 PUBLIC LAW 108–374—OCT. 27, 2004 ‘‘(6) HEIRS RELATED TO DECEDENT THROUGH 2 LINES; SINGLE SHARE.—A person who is related to the decedent through 2 lines of relationship is entitled to only a single share of the trust or restricted land or trust personalty in the decedent’s estate based on the relationship that would entitle such person to the larger share. ‘‘(7) NOTICE.— ‘‘(A) IN GENERAL.—To the maximum extent practicable, the Secretary shall notify each owner of trust and restricted land of the provisions of this Act. ‘‘(B) COMBINED NOTICES.—The notice under subpara graph (A) may, at the discretion of the Secretary, be pro vided with the notice required under subsection (a) of section 8 of the American Indian Probate Reform Act of 2004. ‘‘(8) RENUNCIATION OR DISCLAIMER OF INTERESTS.— ‘‘(A) IN GENERAL.—Any person 18 years of age or older may renounce or disclaim an inheritance of a trust or restricted interest in land or in trust personalty through intestate succession or devise, either in full or subject to the reservation of a life estate (where the interest is an interest in land), in accordance with subparagraph (B), by filing a signed and acknowledged declaration with the probate decisionmaker prior to entry of a final probate order. No interest so renounced or disclaimed shall be considered to have vested in the renouncing or disclaiming heir or devisee, and the renunciation or disclaimer shall not be considered to be a transfer or gift of the renounced or disclaimed interest. ‘‘(B) ELIGIBLE RECIPIENTS OF RENOUNCED OR DIS CLAIMED INTERESTS; NOTICE TO RECIPIENTS.— ‘‘(i) INTERESTS IN LAND.—A trust or restricted interest in land may be renounced or disclaimed only in favor of— ‘‘(I) an eligible heir; ‘‘(II) any person who would have been eligible to be a devisee of the interest in question pursuant to subsection (b)(1)(A) (but only in cases where the renouncing person is a devisee of the interest under a valid will); or ‘‘(III) the Indian tribe with jurisdiction over the interest in question; and the interest so renounced shall pass to its recipient in trust or restricted status. ‘‘(ii) TRUST PERSONALTY.—An interest in trust personalty may be renounced or disclaimed in favor of any person who would be eligible to be a devisee of such an interest under subsection (b)(3) and shall pass to the recipient in accordance with the provisions of that subsection. ‘‘(iii) UNAUTHORIZED RENUNCIATIONS AND DIS CLAIMERS.—Unless renounced or disclaimed in favor of a person or Indian tribe eligible to receive the interest in accordance with the provisions of this subparagraph, a renounced or disclaimed interest shall pass as if the renunciation or disclaimer had not been made.
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