[WSBAPT] Disclaimers after 9 Months?
Lewis, Amy C.
ALewis at Eisenhowerlaw.com
Mon Mar 3 14:12:28 PST 2025
Thanks Anna. I was hoping someone might have the cite handy. It’s in my materials from the fall seminar, but I’m not in the office today.
Amy Lewis, Attorney
Pronouns she/her/hers
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909 A Street, Suite 600 | Tacoma, WA 98402
phone 253.572.4500 | fax 253.272.5732 | www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/>
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Anna Cashman
Sent: Monday, March 3, 2025 2:11 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Disclaimers after 9 Months?
It was Estate of Ferara:
https://caselaw.findlaw.com/court/wa-court-of-appeals/115714416.html<https://caselaw.findlaw.com/court/wa-court-of-appeals/115714416.html>
Anna M. Cashman
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Tel (206) 382-4414 ext. 234 / Fax (206) 382-4412 / acashman at khbblaw.com<mailto:acashman at khbblaw.com>
705 Second Avenue / Suite 800 / Seattle, WA 98104 / www.khbblaw.com<http://www.khbblaw.com/>
From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> On Behalf Of Lewis, Amy C.
Sent: Monday, March 3, 2025 1:55 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Disclaimers after 9 Months?
There was a recent case in which the court found a constructive disclaimer where beneficiaries opposed distribution of their share of the estate. I don’t remember the timeline or if the opinion addressed vesting or tax consequences.
Amy Lewis, Attorney
Pronouns she/her/hers
[cid:image002.png at 01DB8C46.4B506180]
909 A Street, Suite 600 | Tacoma, WA 98402
phone 253.572.4500 | fax 253.272.5732 | www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/>
From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> On Behalf Of Eric Nelsen
Sent: Monday, March 3, 2025 11:56 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Disclaimers after 9 Months?
Thanks Sara, for the cite—helpful to get me oriented. So we’re talking state law at the moment, though I know that chapter was enacted mainly to buttress disclaimers for tax purposes under IRC.
I note that RCW 11.86.080 indicates that the chapter doesn’t abridge the rights of a beneficiary to release or renounce under other law already existing. So I’m back to the common law again, and I am thinking that a later-than-9-months renunciation remains legally valid as a matter of property ownership/rights, if the facts and circumstances are consistent. The IRC and Ch. 11.86 RCW control as to the tax treatment of such a renunciation—that is, it’s not an effective disclaimer for tax purposes, and could be considered a gift by the beneficiary to the new resulting recipient for gift tax purposes—but that is only a tax effect, not a prohibition on the later-than-9-months renunciation itself.
Sincerely,
Eric
Eric C. Nelsen
Sayre Law Offices, PLLC
1417 31st Ave South
Seattle WA 98144-3909
206-625-0092
eric at sayrelawoffices.com<mailto:eric at sayrelawoffices.com>
From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> On Behalf Of Sara Longley
Sent: Monday, March 3, 2025 11:29 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Disclaimers after 9 Months?
I read the statute to say that lack of notice to the beneficiary is irrelevant so long as "the beneficiary is finally ascertained and the beneficiary's interest is indefeasibly vested". RCW 11.86.031(2)(c).
Seems like one of those instances where the statute is written to provide finality, sometimes at the expense of rationality.
Sara
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Sara D. Longley, Attorney
(Main) 360.378.4450 ext. 107
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From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> on behalf of Eric Nelsen <eric at sayrelawoffices.com<mailto:eric at sayrelawoffices.com>>
Sent: Monday, March 3, 2025 11:17 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Disclaimers after 9 Months?
Is that under IRC? Or the common law? In other words, is a gift legally presumed to be accepted for tax purposes (or all purposes?) if it’s not disclaimed within 9 months?
This is truly not a tax situation—imagine a circumstance where, say, a will specifies gift of a car to a beneficiary. The beneficiary can’t be located for 10 months, and once contacted, refuses the gift and refuses to deal with it in any way. It’s a true refusal of the gift, it’s not a tax dodge.
Sincerely,
Eric
Eric C. Nelsen
Sayre Law Offices, PLLC
1417 31st Ave South
Seattle WA 98144-3909
206-625-0092
eric at sayrelawoffices.com<mailto:eric at sayrelawoffices.com>
From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> On Behalf Of Lewis, Amy C.
Sent: Monday, March 3, 2025 10:08 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Disclaimers after 9 Months?
They can, but then they are making a gift of the disclaimed asset.
Amy Lewis, Attorney
Pronouns she/her/hers
[cid:image002.png at 01DB8C46.4B506180]
909 A Street, Suite 600 | Tacoma, WA 98402
phone 253.572.4500 | fax 253.272.5732 | www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/>
From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> On Behalf Of Eric Nelsen
Sent: Friday, February 28, 2025 8:22 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Disclaimers after 9 Months?
I have a follow-up question about renunciation of gifts in general. I know that for tax purposes a disclaimer has to happen within 9 months. But for non-tax purposes, can a beneficiary still renounce a gift after that? Under common law, presumably?
Eric Nelsen
Sayre Law Offices PLLC
206-625-0092
On Feb 7, 2025 7:42 PM, Sara Longley <slongley at pnwtaxlaw.com<mailto:slongley at pnwtaxlaw.com>> wrote:
A disclaimer must generally be made within 9 months. See RCW 11.86 et seq.:
https://app.leg.wa.gov/RCW/default.aspx?cite=11.86.031<https://app.leg.wa.gov/RCW/default.aspx?cite=11.86.031>
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Sara D. Longley, Attorney
(Main) 360.378.4450 ext. 107
(Direct) 360.468.7230
Slongley at pnwtaxlaw.com<mailto:Slongley at pnwtaxlaw.com>
www.pnwtaxlaw.com<http://www.pnwtaxlaw.com/>
This email and any attachments may contain confidential and/or attorney-client privileged information. If you are not the intended recipient please immediately delete the email and notify the sender.
From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Sarah McCarthy
Sent: Friday, February 7, 2025 4:43 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Disclaimers after 9 Months?
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On Fri, Feb 7, 2025 at 4:19 PM Paul Neumiller <pneumiller at hotmail.com<mailto:pneumiller at hotmail.com>> wrote:
Client’s deceased spouse had a disclaimer trust in Will. Surviving spouse DID NOT disclaimer for at least two years. Now, client’s CPA says there is no work-around on the federal level to make a valid disclaimer but asks if there is a work-around at the state level. I’m not aware of any (and way outta my wheelhouse) but I said I’d ask this group of esteemed attorneys. Is there a work-around for a late disclaimer or is the client dead in the water?
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