[WSBAPT] Disclaimer After IRA Transferred to Surviving Spouse

[Rebecca King]

Greetings,

A surviving spouse "accepts" deceased spouse's IRA worth $1,500,000 under a beneficiary designation (title has been changed to the surviving spouse), the surviving spouse has their own IRA worth $500,000, and the couple also has a brokerage account worth $2 million (not JTWROS).  Surviving spouse wants to disclaim as much of the brokerage account as possible to avoid Washington State estate taxes on their death.  What is the most the surviving spouse can disclaim and put in a disclaimer trust?

I have received different answers from a couple of accountants, and I look forward to hearing from the RPPT brain trust on this!  Thank you.

Warmest regards,
Rebecca King
Attorney

Northwest Elder Law Group
2150 N. 107th Street, Suite 501
Seattle, WA 98133
Main: (206) 937-6102
Direct Line and Fax: (206) 866-6544
www.nwelg.com

Recognized for Providing Services in Elder Law
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