[WSBAPT] Waiver/Disclaiming of Life Estate

[Nicholas Pleasants]

Generally, if you follow the Ch 11.86 RCW rules for disclaimer, this should be compliant with the 26 USC 2518 rules. See RCW 11.86.041(2), or more generally, just follow Ch. 11.86 RCW https://app.leg.wa.gov/RCW/default.aspx?cite=11.86&full=true

Best,
Nick

Nicholas Pleasants
Pleasants Law Firm, P.S.
2300 130th Ave NE, Suite A-101
Bellevue, WA 98005-1755
(425) 615-7070 tel/fax
nick at pleasantslaw.com<mailto:nick at pleasantslaw.com>
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From: <wsbapt-bounces at lists.wsbarppt.com> on behalf of Brent Williams-Ruth <brent at williams-ruthlaw.com>
Reply-To: WSBA Probate & Trust Listserv <WSBAPT at lists.wsbarppt.com>
Date: Tuesday, February 11, 2020 at 1:39 PM
To: WSBA Probate & Trust Listserv <WSBAPT at lists.wsbarppt.com>
Subject: [WSBAPT] Waiver/Disclaiming of Life Estate

Greetings List -

I have a client who is declining a life estate in a residential property. Is there any specific IRS compliant language to this disclaimer? I have not found anything specific - but I wanted to check with the collective first.

Thank you!

Brent Williams-Ruth
Attorney-At-Law

Law Offices of Brent Williams-Ruth, a division of BWR Consulting, PLLC

Office/Scheduling Phone: (425) 830-5134

Direct Mobile: (206) 889-7919

e-mail<mailto:Brent at Williams-RuthLaw.com> / website<http://www.Williams-RuthLaw.com/> / facebook<http://www.facebook.com/bwrconsults> /

As of July 1, 2019 - I began operating as the Law Offices of Brent Williams-Ruth a division of BWR Consulting, PLLC. Please note the new points of contact Brent at Williams-RuthLaw.com and www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com>
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