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The government does not consider a gift or inheritance to be a gift, and it subject to the gift tax if the original recipient refused or disclaimed it.
Intestacy: Dying without a will In New Hampshire in the absence of a will, a surviving spouse inherits the entire estate unless the decedent and the spouse share descendants, in which case the spouse inherits the first $250,000 of the estate plus half the balance.
The disclaimer must be in writing: A signed letter by the person doing the disclaiming, identifying the decedent, describing the asset to be disclaimed, and the extent and amount, percentage or dollar amount, to be disclaimed, must be delivered to the person in control of the estate or asset, such as an executor, ...
DISCLAIMER OF INHERITANCE RIGHTS I have been fully advised of my rights to certain property of the Estate of __________________ and waive and disclaim my right to same voluntarily and without duress or undue influence. This disclaimer applies to all real and personal property I would have received.
When a person dies without a will, their estate is called an intestate estate. It is the Administrator's responsibility, under the court's supervision, to ensure that the debts and assets of the estate are managed and distributed in ance with New Hampshire law.