According to DC Code, sec. 19-1502, a disclaimer is the refusal to accept an interest in or power over property. It is a document that allows a person who inherits an interest in a trust or estate to disclaim that interest. The effect of a disclaimer is that it extinguishes the interest of the person who disclaimed as if it had never existed and the interest passes to the person who would have received it if the person who disclaimed had never existed.