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(1) An act by which an individual or trust institution named under a will as executor or trustee declines to accept such appointment. (2) The act of a surviving husband or wife under the decedent's state law, declining to take the provision made for him or her under the other's will, and taking his or her share had the other died without a will. (3) Any action by which the beneficiary of any interest in real or personal property refuses to accept such interest.

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