[WSBAPT] disclaimer issue

[Liv Wernecke]

Consider RCW 11.11 (if account agreements predate the Will); coupled with intent RCW 11.12.230 as demonstrated by the Credit Shelter Trust and use RCW 11.96A.125 to reform the Will.   If the account agreement postdates the Will, what is the date of the "signature of the Will" under RCW 11.11.010 (4), the date the Court signs the order? Also, are IRS and DOR bound by the reformation?

Livingston (Liv) Wernecke
Of Counsel
Betts, Patterson & Mines, P.S.
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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Shannon Jones
Sent: Monday, October 10, 2022 9:40 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] disclaimer issue

Listmates, Spouse died and community estate is around $3.6M. Spouse had a credit trust Will, however, all community assets were held joint with right of survivorship. There are no assets passing under the Will to fund the credit shelter. Surviving spouse is still eligible and there are sufficient assets to disclaim. But the Will says if spouse does not survive, the specific bequest to the credit trust lapses and the assets pass outright to the adult children: "If my spouse does not survive me, the bequests provided for in this Article shall lapse and be disposed of according to Article..." Does this provision prevent use of the disclaimer to fund the credit shelter?

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Shannon R. Jones | Attorney
Campbell Barnett PLLC
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