As noted, MUDOPIA permits the full range of disclaimers recognized by IRC § 2518. It also goes further. Under Est. & Trusts § 9-204, the surviving spouse (or other surviving joint tenant) may disclaim the greater of the survivorship share or that portion attributable to the contribution by the deceased holder. “Therefore, under UDOPIA, a surviving citizen spouse could disclaim all of the family home if he or she did not contribute to its purchase, but could make a qualified disclaimer under Code § 2518 of only one-half of the property.” LaPiana at 213.