[WSBAPT] Notice to beneficiary of commencement of test. trust

[Josh Grant]

I have an estate that after a long period of time (couple of years) since the estate commenced is finally funding a testamentary trust. A notice of pendency of probate and a copy of the Will were sent to children of decedent in 2018 and a notice of filing declaration of completion was sent to them in 2019.   Do we need to send an additional (they were sent the Will)  RCW 11.98.072(2)(a)  notice of existence of the trust to remainder trust beneficiaries because it is now funded?   
The life beneficiary/trustee is surviving spouse and she is the only permissible beneficiary during her life. It is unlikely anything will be left when she passes on. The remainder beneficiaries are children of the trustor/decedent from a former marriage.  The way I read 11.98.072(5) the Trustor can waive notice requirements.  This testamentary trust provides that “the Trustee shall be relieved... from all duties which the laws of any state ... imposes with respect to making or filing with any ,,, person... any report...”

My client the trustee and surviving spouse doesn’t care to send a notice to decedent’s children particularly where it is unlikely they will ever benefit (wife gets to burn through all assets in trust during her life).

   RCW 11.98.072 (3) says ...”the trustee may not be required to provide information  to a beneficiary if the spouse is the only permissible distributee of the trust; and all of the other qualified beneficiaries are the descendants of the trustor and trustor’s spouse...   So a notice would be required to decedent’s children because these remainder beneficiaries are not descendants of the trustor AND the trustor’s spouse, however, the will does state: “The Trustee shall be relieved ... from all duties which the laws of the state having jurisdiction over the administration of this trust ... imposes with respect to making or filing with any court or other place or person, any report, inventory , or account of the principal or income of the trust.”

i.e. does “Any report” includes the notice of existence in 11.98.072(2)(a)?

if they are entitled to a notice of existence, was the earlier supplying them with a copy of the Will sufficient.

Josh
Joshua F. Grant

P. O. Box 619
Wilbur, WA 99185
509 647 5578
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