A person who desires to disclaim an interest in property shall comply with the delivery and filing requirements of HRS § 526-12. If no probate estate has been opened for the deceased, the person shall file the disclaimer with the court having jurisdiction if there had been a probate estate, as provided in HRS § 526-12(c)(2) or (d)(2), and the clerk shall accept the document without court order and assign a P. No. to the disclaimer, which P. No. shall be used in any later proceedings regarding the deceased. Upon receipt of a disclaimer, the Personal Representative or Trustee may file the document in the probate or trust proceeding.
Haw. Prob. R. 94
COMMENTARY:
Even though HRS § 526-12 does not require that the Personal Representative or Trustee or disclaimant file a disclaimer with the court, the fiduciary or disclaimant may desire to do so in order to have independent proof of the date the disclaimer was made for estate tax purposes. HRS § 526-15 permits recordation or filing of a disclaimer, and the rule acknowledges that the fiduciary or disclaimant can file the disclaimer in the probate or trust proceeding.