Sec. 8. (a) This section applies to a disclaimer of an interest in property by:
(1) an object; or
(2) a taker in default;
of exercise of a power of appointment.
(b) At any time after the power was created, the disclaimer must be:
(1) delivered to the holder of the power or to the fiduciary acting under the instrument that created the power; or
(2) filed with a court having authority to appoint a fiduciary if no fiduciary is then serving.