[WSBAPT] Disclaimer After IRA Transferred to Surviving Spouse

[Jeff at bellanddavispllc.com]

Right now the most you can disclaim is $2,193,000 if that was the applicable
amount on date of death.

 

Jeff

 

W. Jeff Davis

BELL & DAVIS PLLC

Attorneys at Law
P.O. Box 510

720 E. Washington Street, Suite 105
Sequim WA 98382
Phone: (360) 683.1129 
Fax: (360) 683.1258 
email: jeff at bellanddavispllc.com <mailto:jeff at bellanddavispllc.com> 
 <http://www.bellanddavispllc.com/> www.bellanddavispllc.com
 
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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com>
On Behalf Of Rebecca King
Sent: Monday, February 24, 2025 3:36 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Disclaimer After IRA Transferred to Surviving Spouse

 

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 <http://www.nwelg.com>  

 

Recognized for Providing Services in Elder Law 




  


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