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OCR: is fundamental unfaimess in requiring that disclaimer take place "long before the interest could ripen into enjoyment time when the disclainant does not know what he disclaiming or whether he ever would receive and enjoy any interest. 328 29 f veI more unfair to require Mrs. Irvine disclaim 1920s because she could not have then the size 1 her ultimate share of the Trust principal. The dissent relied upon the Eighth Circuit's sound analysis the legal issue in Keinath. The Eighth Circuit there noted that "reasonable time" was not detined either the Code + the 1958 Regulation And the basic requirements J the 1958 Regulation, including the reasonable time requirement, but codifcation common law princ ples applicable the doctrine disclaimers. under which remainder beneficiary has reasonable tim ...