3A:25-40.  Devisee, beneficiary or appointee under testamentary instrument,  or heir;  whole or fractional share
Any person who is a devisee or beneficiary under a testamentary instrument,  or appointee under a power of appointment exercised by a testamentary  instrument, including a person succeeding to a disclaimed interest, or an heir  may disclaim in whole or in part the right of succession to any property or  interest therein, including a future interest, by filing a disclaimer under  this act.  A disclaimer may be of a fractional share, expressed as either a  percentage or dollar amount, or any limited interest or estate.

L.1979, c. 484, s. 2 eff. Feb. 28, 1980.

3A:25-41.  Instrument;  formalities;  contents
The instrument disclaiming shall be in writing, signed and acknowledged by the person disclaiming, and shall (1) describe the property or interest disclaimed, and if real property, the municipality and county wherein the real property is situated (2) declare the disclaimer and extent thereof.

L.1979, c. 484, s. 3 eff. Feb. 28, 1980.

3A:25-42  Disclaimer on behalf of decedent, minor or incapacitated person by personal representative or guardian.

4.A disclaimer on behalf of a decedent, minor, or incapacitated person may be made by the personal representative of the decedent or the guardian of the estate of the minor or incapacitated person.  Such disclaimer shall not be effective unless, prior thereto, the personal representative or guardian has been authorized to disclaim by the court having jurisdiction of the estate of the decedent, minor, or incapacitated person, after finding that it is advisable and will not materially prejudice the rights of creditors, devisees, heirs, or beneficiaries of the decedent, the minor, or incapacitated person or his creditors, as the case may be.

L.1979, c.484, s.4; amended 2013, c.103, s.20.