976. Certain changes in the distribution of a person's estate.

None of the following is a transfer of value:

  1.  

    (1)     a variation within two years of a person's death of any of the dispositions of a property comprised in that person's estate immediately before death1 such that the variation is treated2 as having been effected by the deceased3;

  2.  

    (2)     a disclaimer within two years of a person's death of the benefit of any such dispositions such that the disclaimed benefit is treated