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<font face="Times New Roman, Times, serif">I suggest that giving a
name to a "trust" misleads folks (including lawyers) into thinking
that it is a legal entity rather than a relationship between a
trustee and one or more beneficiaries. The legal entity/person is
the trustee -- "John Doe, as trustee under Declaration of Trust
dated 1-6-2016".<br>
Sparkman & McLean Co. v. Govan Inv. Trust, 78 Wn.2d 584, 590,
478 P.2d 232, 236 (1970)("General partnerships and trusts (other
than Massachusetts trusts) are not legal entities.") Also CR
17(a): a trustee of an express trust may sue in his own name.<br>
<br>
Doug Schafer<br>
</font><br>
<div class="moz-cite-prefix">On 1/6/2016 9:01 AM, Paul H. Grant
wrote:<br>
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<div>If a client begins moving away from a traditional name I make
sure that there is not a business or trademark issue with what
the clients want. I like the idea of a dba that the client can
publicly use while not sacrificing their naming desires for
family or legacy purposes.<br>
<br>
Sent from my iPhone ~ Paul H. Grant</div>
<div><br>
On Jan 5, 2016, at 5:37 PM, Martin Silver <<a
moz-do-not-send="true" href="mailto:msilver@wolfenet.com"><a class="moz-txt-link-abbreviated" href="mailto:msilver@wolfenet.com">msilver@wolfenet.com</a></a>>
wrote:<br>
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<div>I don’t think it’s the name: it’s the terms of the
trust as taxing things back to the grantor because of
reserved powers, 26 usc, subtitle A, ch 1, subchapter J,
part 1, subpart E, sec 671-679. </div>
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<div style="font-color: black"><b>From:</b> <a
moz-do-not-send="true"
title="jbitz@whc-attorneys.com"
href="mailto:jbitz@whc-attorneys.com">Jane Bitz</a>
</div>
<div><b>Sent:</b> Tuesday, January 05, 2016 4:38 PM</div>
<div><b>To:</b> <a moz-do-not-send="true"
title="wsbapt@lists.wsbarppt.com"
href="mailto:wsbapt@lists.wsbarppt.com">WSBA
Probate & Trust Listserv</a> </div>
<div><b>Subject:</b> Re: [WSBAPT] Name of Trust</div>
</div>
</div>
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<p class="MsoNormal"><span style="FONT-SIZE: 11pt;
FONT-FAMILY:
"Calibri","sans-serif"; COLOR:
#1f497d">Is that the “In God We Trust Revocable
Living Trust dated ___________” ? Would the IRS
“disregard” this Trust for income tax purposes?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="FONT-SIZE: 11pt;
FONT-FAMILY:
"Calibri","sans-serif"; COLOR:
#1f497d"><o:p></o:p></span> </p>
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<p class="MsoNormal"><b><span style="FONT-SIZE:
10pt; FONT-FAMILY:
"Tahoma","sans-serif"">From:</span></b><span
style="FONT-SIZE: 10pt; FONT-FAMILY:
"Tahoma","sans-serif""> <a
moz-do-not-send="true"
href="mailto:wsbapt-bounces@lists.wsbarppt.com"><a class="moz-txt-link-abbreviated" href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a></a>
[<a moz-do-not-send="true"
href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Marketa Vorel<br>
<b>Sent:</b> Tuesday, January 05, 2016 2:23 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> [WSBAPT] Name of Trust<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><o:p></o:p> </p>
<div>
<p class="MsoNormal">Dear listmates, <o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p></o:p> </p>
</div>
<div>
<p class="MsoNormal">is anyone aware of any
restrictions on the names for Washington RLTs?
Clients wish to name their RLT "In God We
Trust." Not a name I would chose, but they are
insistent. I cannot find any authority that
would bar this. Any thoughts?<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p></o:p> </p>
</div>
<div>
<p class="MsoNormal">Thank you.<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p></o:p> </p>
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<p class="MsoNormal"><b><span
style="FONT-SIZE: 7.5pt;
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"Tahoma","sans-serif"">
</span></b><span
style="FONT-SIZE: 7.5pt;
FONT-FAMILY:
"Tahoma","sans-serif"">Markéta
Vorel</span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p></o:p> </p>
</div>
<div>
<p class="MsoNormal"><span
style="FONT-SIZE: 7.5pt;
FONT-FAMILY:
"Tahoma","sans-serif"">
</span><b><span
style="FONT-SIZE: 10pt;
FONT-FAMILY:
"Tahoma","sans-serif"">Vorel
Law</span></b><span
style="FONT-SIZE: 10pt;
FONT-FAMILY:
"Tahoma","sans-serif""><br>
</span><span style="FONT-SIZE:
7.5pt; FONT-FAMILY:
"Tahoma","sans-serif"">
<span class="gc-cs-link">206.799.0541</span> <br>
<a
moz-do-not-send="true"
href="mailto:marketa.vorel@gmail.com"
target="_blank"><a class="moz-txt-link-abbreviated" href="mailto:marketa.vorel@gmail.com">marketa.vorel@gmail.com</a></a></span><o:p></o:p></p>
</div>
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<p class="MsoNormal"><span
style="FONT-SIZE: 7.5pt;
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"Tahoma","sans-serif"">
<a moz-do-not-send="true"
href="http://www.vorellaw.com"
target="_blank">www.vorellaw.com</a><br>
1520 K Avenue ||
Anacortes, WA 98221</span><span
style="FONT-FAMILY:
"Tahoma","sans-serif""><br>
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