[WSBAPT] question about testamentary disclaimer trusts

[Mark Vohr]

Yes - the surviving spouse can be the beneficiary of a disclaimer trust funded by his or her disclaimer.  What the disclaimant can't do is direct, in any way, the distribution of the funds in making the disclaimer.  Think of a disclaimer as an event where the disclaimant is treated as pre-deceasing the creator of the interest.   Logically, that disclaimant can't be directing what happens to the disclaimed funds.

Regards,

Mark

Mark C. Vohr, Esq.
Ohana Fiduciary Corp.
Ohana Financial Services
A Washington Trust Company
Mark C. Vohr, J.D., CPG, Principal
PO Box 33710  Seattle, WA  98133
T:  (206) 782-1189 F:  (206) 782-1434
mcv at ohanafc.com      www.ohanafc.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<https://urldefense.proofpoint.com/v2/url?u=http-3A__www.sdonahuelaw.com&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=K1mLMC1eFjwfeeMM-AC6zQ&m=vuWBp2tAVExbw8TySNC172yR1Of0JqG7atF2mKEactw&s=xxzKk3wFziefgIHQVoe734ZpaH_q50pKSo0iFqaD0LA&e=>

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