N.C. Gen. Stat. § 31D-4-401
Disclaimer.
§ 31D-4-401. Disclaimer.
Consistent with Chapter 31B of the General Statutes:
(1) A power holder may disclaim all or part of a power of appointment.
(2) A permissible appointee, appointee, or taker in default of appointment may disclaim all or part of an interest in appointive property.