It appears from the description of applicable IRS Reg from a recent PLR that acceptance has occurred:

Section 25.2518-2(d)(1) provides that a qualified disclaimer cannot be made with respect to an interest in property if the disclaimant has accepted the interest or any of the benefits, expressly or impliedly, prior to making the disclaimer.  Acceptance is manifested by an affirmative act that is consistent with ownership of the interest in property.  Acts indicative of acceptance include using the property or the interest in property; accepting dividends, interest, or rents from the property; and directing others to act with respect to the property or interest in the property.  However, merely taking delivery of an interest or title, without more, does not constitute acceptance.  Moreover, a disclaimant is not considered to have accepted property merely because, under applicable local law, title to the property vests immediately in the disclaimant upon the death of the decedent.

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