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<p class="MsoNormal"><span style="font-size:12.0pt">Sorry. My previous e-mail deleted all my contact information.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Listmates:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Parent wishes to transfer funds that are currently in a custodial account to a SNT for special needs child. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Question<span style="color:#1F497D">s</span>: (1) Does this constitute a self-settled trust by the child?<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt"> <span style="color:#1F497D">
</span>(2) If so, will the child still qualify for benefits<i>, </i>with just a payback provision to the state at child’s death?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> <span style="color:#1F497D">
</span>(3) Will the trust assets be available to any creditor of the beneficiary (excluding DSHS)?<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Thank you for your insights.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">GDP<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Glenn D. Price, J.D.<br>
Price & Farrington, PLLC<br>
<i>Attorneys and Counselors at Law<o:p></o:p></i></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in">
<i><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"><img width="106" height="160" id="Picture_x0020_2" src="cid:image001.jpg@01D1327F.20D8F5A0" alt="GlennPrice227_small">
<img width="305" height="145" id="Picture_x0020_3" src="cid:image002.jpg@01D1327F.20D8F5A0" alt="WC-Member-Logo-Founding"><o:p></o:p></span></i></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Parkwood Office Center<br>
</span><b><span style="font-size:12.0pt;color:#1F497D">2370 130<sup>th</sup> Avenue N.E., Suite 103</span></b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"><br>
Bellevue, Washington 98005<br>
Phone: 425.451.3583 Fax: 425.522.4818<o:p></o:p></span></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Email:
</span><u><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue"><a href="mailto:glenn@pricefarrington.com">glenn@pricefarrington.com</a></span></u><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"><br>
Home page: <a href="http://www.pricefarrington.com/" title="blocked::http://www.pricefarrington.com/">
<span style="color:blue">www.pricefarrington.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Estate, Tax, Retirement and Asset Protection Planning</span><span style="color:#993366"><o:p></o:p></span></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">This e-mail and any attachment is intended solely for the use of the addressee(s) and is privileged and confidential within the attorney-client privilege. If you have received this
e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.
</span><span style="color:#993366"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><b><i><span style="font-size:10.0pt;color:navy">IRS Circular 230 provides that this message cannot be used to avoid any IRS tax penalties.</span></i></b><span style="color:#993366"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-left:.5in"><i><span style="color:navy">No trees have been killed in the sending of this message, but billions of electrons have been horribly inconvenienced.<o:p></o:p></span></i></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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