New Jersey § 3a:25-45

§ 3a:25-45.

Unless the decedent or donee of the power has otherwise provided, the property or

interest disclaimed devolves (a) as to a present interest, as if the disclaimant had

predeceased the decedent or, if the disclaimant is designated to take under a power

of appointment exercised by a testamentary instrument, as if the disclaimant had predeceased

the donee of the power, and (b) as to a future interest as if the disclaimant had

died before the event determining that the taker of the property or interest had become

finally ascertained and his interest indefeasibly vested. A disclaimer relates back for all purposes to the date of death of the decedent

or the donee of the power.