[WSBAPT] question about testamentary disclaimer trusts

[Susan Donahue]

Thank you Amy and for the citation.

 

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)

 <mailto:sdonahue at sdonahuelaw.com> sdonahue at sdonahuelaw.com

 <http://www.sdonahuelaw.com> www.sdonahuelaw.com

 

 

 

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com>
On Behalf Of Lewis, Amy C.
Sent: Wednesday, January 29, 2020 12:55 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] question about testamentary disclaimer trusts

 

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



1201 Pacific Avenue, Suite 1200| Tacoma, WA 98402
phone 253.572.4500 | fax 253.272.5732 |  <http://www.eisenhowerlaw.com/>
www.eisenhowerlaw.com

From: wsbapt-bounces at lists.wsbarppt.com
<mailto:wsbapt-bounces at lists.wsbarppt.com>
<wsbapt-bounces at lists.wsbarppt.com
<mailto: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 <mailto: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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