[WSBAPT] Testamentary trust nuts & bolts

[Philip N. Jones]

The answer depends on the purpose for which you are using the date.  If you want to tie the trust to the document that created it, then you would describe it as the credit shelter trust established under the will of John Doe dated ex ex ex. If you are applying for an EIN, you probably want to use the date the trust was funded and first started earning income.
Yes, the governing document is the will itself.  And always will be.
Phil Jones

Philip N. Jones
Duffy Kekel LLP
Portland, OR
pjones at duffykekel.com
(503) 226-1371

On Jan 24, 2020, at 2:52 PM, Sara D. Longley <sara at longley-law.pro> wrote:


Hello listmates,

It’s my first time funding a testamentary credit shelter trust.  I believe the “trust instrument” is the will itself, correct?  What do you use as the date the trust is established – the decedent’s date of death, or the date of funding, or …?

Thanks in advance for answering my Trusts 101 question, and happy Friday to all!

Best,
Sara Longley

<image003.jpg>
Sara D. Longley, J.D., LL.M.

LONGLEY LAW PLLC
1734 NW Market Street
Seattle, WA 98107
(206) 434-5644<tel:%28206%29%20434-5644>
Sara at Longley-law.pro<mailto:Sara at longley-law.pro>
www.longley-law.pro<http://www.longley-law.pro/>
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