[WSBAPT] question about testamentary disclaimer trusts

[Lewis, Amy C.]

Yes, this is a routine estate planning technique.  It only works for a spouse.  Any other party making a disclaimer cannot benefit from the disclaimed assets following the disclaimer.  See § 2518(b)(4)


Amy Lewis, Attorney

[cid:Logo_fa335a1d-9f24-4802-a3dd-b58f259e3c98.png]

1201 Pacific Avenue, Suite 1200 | Tacoma, WA 98402
phone 253.572.4500 | fax 253.272.5732 | www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/>
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Susan Donahue
Sent: Wednesday, January 29, 2020 12:22 PM
To: wsbapt at lists.wsbarppt.com
Subject: [WSBAPT] question about testamentary disclaimer trusts

Hello again list serve members,

A colleague and I have a question about testamentary disclaimer trusts:  Can the surviving spouse who has created the disclaimer trust also have access to the assets of the trust, i.e., be a beneficiary of the testamentary disclaimer trust?

Thank you for any thoughts and insights you have.

Susan

Susan Donahue
Law Office of Susan Donahue
125 West 2nd Avenue, Suite "B"
P.O. Box 81
Twisp, WA 98856
(509) 996-5944 (phone)
(509) 362-9692 (fax)
sdonahue at sdonahuelaw.com<mailto:sdonahue at sdonahuelaw.com>
www.sdonahuelaw.com<http://www.sdonahuelaw.com>


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