Appellate Division of the Supreme Court of the State of New York December 20, 2011 (In re Annette G.)

*938On November 1, 2004, Siegel renounced his “survivorship interest” in certain real property located in Plainview (hereinafter the Plainview property), which he owned jointly with the decedent, as tenants by the entirety. His renunciation specified that the Plainview property should be treated “as if [it] were owned by myself and the decedent as tenants in common.