[WSBAPT] disclaimer template

[Mike Winslow]

Many wills with Credit Shelter Trust provisions state that if the surviving spouse executes a disclaimer within the applicable period, then the disclaimed portion funds the CST, and is then managed under the CST. I would expect that to be the case in the will Jenna is inquiring about. She talks about disclaiming “into the Decedent’s trust” (which presumably is a form of CST).
 
Michael A. Winslow
1204 Cleveland Ave.
Mount Vernon, WA 98273
Ph. 360-336-3321
Em. Mike at winslegal.com
 
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From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Eden Rubenstein Toner
Sent: Thursday, July 16, 2020 9:29 AM
To: 'WSBA Probate & Trust Listserv'
Subject: Re: [WSBAPT] disclaimer template
 
Roger is right.  A qualified disclaimer treats the disclaimant as though he/she predeceased the gift; therefore, it cannot be directed by the disclaimant.  And look at the anti-lapse statute for where the disclaimed property would go.
 
Eden Rubenstein Toner
Attorney at Law
21301 Hwy 410 E, #140
Bonney Lake, WA  98391
Phone 206-953-4485
www.edenrtoner.com
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From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Roger Hawkes
Sent: Thursday, July 16, 2020 8:11 AM
To: WSBA Probate & Trust Listserv
Subject: Re: [WSBAPT] disclaimer template
 
Jenna: be very, very careful with that.  The disclaimer statute states what a disclaimer accomplishes.  I don’t believe it allows the disclaimant to direct what happens to the inheritance disclaimed.
 
Roger Hawkes, WSBA # 5173
Shoreline Office: 19944 Ballinger Way NE
                                Shoreline, WA 98155
Sultan Office:        423 Main
                                 Sultan, WA 98294
 
Phone: 206 367 5000; fax: 206 367 4005
Email:  <mailto:roger at law-hawks.com> roger at law-hawks.com  
Web site: www.hawkeslawfirm
 
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Jenna Brozik
Sent: Wednesday, July 15, 2020 4:30 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] disclaimer template
 
Hello Listmates, 
 
One of my clients has a Living Trust with her husband.  The husband died a couple of months ago.  She would like to disclaim part of her estate into the "Decedent's Trust" to avoid estate taxes for their children.  There is about 2.5 million in the estate.  Does anyone have a disclaimer template they can provide me?
 
Thanks in advance, 

Jenna Brozik
Attorney at Law
Prinz & Brozik PLLC
445 S Grand Ave
Pullman, WA 99163
(509)338-0908 / (509) 338-3527 (fax)
jennaprinzlaw at gmail.com
 
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