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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal>Hello, Listmates –<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I am advising a client about a trust administration matter. As trustee, he is winding up a testamentary trust that was established to pay educational expenses for three young adults. The testator directed that when the trust terminated, funds remaining in the trust should be distributed in fourths – one to a charitable organization and one each to the young adults. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>The named charitable organization no longer exists. We have identified an alternative organization to give the proceeds in order to carry out the testator’s charitable purpose, an approach that my research shows courts often uphold using the doctrine of “equitable deviation.” In addition, it appears RCW 11.96A.127 may permit such an action. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>My questions are these: Having obtained a legal opinion that distribution to the alternative organization is appropriate, does the trustee have the discretion to make the distribution without first seeking permission from the appropriate court or following TEDRA procedures (e.g., seek agreement from interested parties, mediation, etc)? Would it be risky for him to do so? Does it depend on whether he anticipates a challenge from the other distributees? <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>With appreciation, <o:p></o:p></p><p class=MsoNormal>Sharon Rutberg<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Verdana","sans-serif";color:black'>Sharon C. Rutberg<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Verdana","sans-serif";color:black'>Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Verdana","sans-serif";color:black'>1718 NW 56<sup>th</sup> Street, Suite 304<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Verdana","sans-serif";color:black'>Seattle, WA 98107<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Verdana","sans-serif";color:black'>Website: <a href="http://www.sharonrutberglaw.com">www.sharonrutberglaw.com</a> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Verdana","sans-serif";color:black'>206-409-2604<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Verdana","sans-serif";color:black'><a href="mailto:email@sharonrutberglaw.com">email@sharonrutberglaw.com</a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Verdana","sans-serif";color:black'>Washington State Bar #47055<br>D.C. Bar #420576<br><br>NOTICES<br>The contents of this message and any attachments may be protected by the attorney-client privilege, work product doctrine, and/or other applicable protections. If you are not the intended recipient or have received this message in error, please notify the sender and promptly delete the message. Thank you for your assistance.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Verdana","sans-serif";color:black'><o:p> </o:p></span></p><p class=MsoNormal style='margin-bottom:16.2pt;background:white'><span style='font-size:9.0pt;font-family:"Verdana","sans-serif"'>IRS Circular 230 Disclaimer: To ensure compliance with requirements imposed by the IRS, we inform you that to the extent this communication contains advice relating to a Federal tax issue, it is not intended or written to be used, and it may not be used, for (i) the purpose of avoiding any penalties that may be imposed on you or any other person or entity under the Internal Revenue Code or (ii) promoting or marketing to another party any transaction or matter addressed herein.</span><span style='font-size:9.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>