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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>Facts: Husband dies and revocable trust funds a credit shelter trust to the extent of the Washington exemption with wife as beneficiary. If wife did not survive, their only son would benefit. If wife and son did not survive, son’s children (decedent’s grandchildren) would benefit pursuant to trust for grandchildren contained within the revocable trust. With wife/grandmother still alive, she would be the trustee for the grandchildren.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>Wife wants to disclaim, immediately followed by son’s disclaimer, so that the assets funding the credit shelter trust pass to the grandchildren’s trust. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>Presuming the qualified disclaimers are properly prepared and delivered/filed in a timely manner and there is no GSTT issue, is there anything that prevents a “double disclaimer” to skip a generation?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>I have not found anything to prohibit the action in IRC Section 2518 or Chapter 11.86 RCW. Am I missing something? Has anyone successfully done this?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>Thanks.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>Rob Tulloch<o:p></o:p></span></p></div></div></body></html>