(a) A disclaimer is barred by a written waiver of the right to disclaim.(b) A disclaimer of an interest in property is barred if any of the following events occur before the disclaimer becomes effective:(1) The disclaimant accepts the interest sought to be disclaimed;(2) The disclaimant voluntarily assigns, conveys, encumbers, pledges or transfers the interest sought to be disclaimed or contracts to do so; or(3) A judicial sale of the interest sought to be disclaimed occurs.(c) A disclaimer, in whole or part, of the future exercise of a power held in a fiduciary capacity is not barred by its previous exercise.(d) A disclaimer, in whole or part, of the future exercise of a power not held in a fiduciary capacity is not barred by its previous exercise unless the power is exercisable in favor of the disclaimant.(e) A disclaimer of a power over property which is barred by this section is ineffective as a disclaimer: Provided, That a disclaimer of an interest in property which is barred by this section takes effect as a transfer or conveyance of the interest disclaimed to the persons who would have taken the interest under this article had the disclaimer not been barred.
West Virginia Legal Code