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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">There might be a difference in a very specific circumstance I'm not thinking of right now, but as a plain proposition it's true, I think there is no difference.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I think that is my bias in part because of the real property rule that "O to A" and "O to A and A's heirs" are legally the same thing--the "and A's heirs" are
superfluous because "O to A" conveys fee simple absolute and the antiquated rule that required the mention of "heirs" are no longer "words of purchase" (I think the phrase was).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">In this case, I think a trust for "Y and Y's lineal descendants" would have been no different from a trust for "Y" supplemented by the antilapse statute. The
question is, in both cases, what to do with trust assets when all beneficiaries have died.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Another variation would change my conclusion: If the trust was for "Y and Y's heirs" then at Y's death the trust would go to Y's heirs. If Y has no descendants
then the heirs would be parents, or siblings, or whatever under RCW 11.04.015. Then, if Y had no heirs at law--no living relatives related through Y's grandparents--the question would be, does the trust corpus revert to decedent's heirs, or does it escheat
to the State? I dunno.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">phone 206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">fax 206-625-9040<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-family:"Calibri","sans-serif";color:red">Please Note that We Have Moved.</span></b><b><span style="font-family:"Calibri","sans-serif";color:#1F497D">
</span></b><span style="font-family:"Calibri","sans-serif";color:#1F497D">We have moved our Seattle office to Mount Baker Ridge (a small commercial community just above the I-90 tunnel).
<b>Our new address is 1417 31st Avenue South, Seattle WA 98144. </b>All other contact information remains the same.<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Marcus Fry<br>
<b>Sent:</b> Wednesday, August 23, 2017 4:42 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Distribution at Death of Beneficiary of Trust Created Under a Will<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><a name="_GoBack"></a><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Eric:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">So in your view is there a difference if there was a trust fbo Y but omitted naming any remainder beneficiaries as opposed to trust fbo Y, but named Y’s lineal
descendants as remainder beneficiaries but they were deceased/or never existed at time of Y’s passing?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">Marcus J. Fry<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">Lyon, Weigand & Gustafson, P.S.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">P.O. Box 1689
<br>
Yakima, Washington 98907 <br>
Telephone: (509) 248-7220 <br>
Facsimile: (509) 575-1883 <o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><b><u><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D"><o:p><span style="text-decoration:none"> </span></o:p></span></u></b></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Eric Nelsen<br>
<b>Sent:</b> Wednesday, August 23, 2017 4:28 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Distribution at Death of Beneficiary of Trust Created Under a Will<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Yep, I agree--the trust language still matters in determining testator's intent. But Y has no descendants to benefit from the anti-lapse statute. Testator is
presumed to know the law at time of execution, and so must have considered what happens if Y has no heirs to take by right of representation--and yet, testator made no provision for that circumstance. At that point, I think we are again talking about reverter
to testator's residue heirs or heirs at law, determined either at decedent's date of death or at Y's date of death.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Another part of that research I did earlier was on the law in the case of an actual reverter where no trust is involved: X to Y on a condition that fails some
years after X's death.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">A mere expectancy or possibility is not descendible. 23 Am.Jur.2d Descent & Distribution §30 (2002).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Generally, property subject to descent and distribution includes all property owned by the decedent, including expectancies and contingent interests where the
person to take is certain. But, there is nothing to pass by descent where, at the time of death, the intestate owns no interest in the subject property.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Cal.—Jacob v. Hibernia Bank, 186 Cal. App. 2d 756, 9 Cal. Rptr. 901 (1st Dist. 1960).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">La.—Gabriel v. United Theatres, 221 La. 219, 59 So. 2d 127 (1952).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Mo.—Henry v. Steward, 363 Mo. 213, 250 S.W.2d 527 (1952).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">N.H.—Heath v. Seymour, 110 N.H. 425, 270 A.2d 602 (1970).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">N.M.—Saiz v. Saiz, 74 N.M. 557, 395 P.2d 907 (1964).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">S.C.—Cumbie v. Cumbie, 245 S.C. 107, 139 S.E.2d 477 (1964).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Tex.—Winkler v. Craven, 265 S.W.2d 191 (Tex. Civ. App. Waco 1954), writ refused n.r.e.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Va.—Anderson v. Richardson, 200 Va. 1, 104 S.E.2d 5 (1958).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Analogy to reverter. As to reverters–that is, transfers by X to Y under a condition such that at some point Y's interest may revert to X–the more common rule
is that if X is deceased, the reverter falls to X's heirs determined at the date of X's death. The theory is that the reverter is an interest retained by the grantor, and remained in the grantor at the time of his death, and so passes by descent to his heirs.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">However, the minority rule holds that the determination is made when the trigger event causing the reversion occurs; the theory being that the reverter is no
more than a possibility. Thus, at the time of grantor's death, there was no interest that could descend; it could only descend at the time the interest was created–when the trigger event occurs. 23 Am.Jur.2d Descent & Distribution §96 (2002); citing
<u>Brill v. Lynn</u>, 207 Ky. 757, 270 S.W. 20, 38 A.L.R. 1109 (1925); <u>Purvis v. McElveen</u>, 234 S.C. 94, 106 S.E.2d 913 (1959);
<u>Vaughn v. Lanford</u>, 81 S.C. 282, 62 S.E. 316 (1908).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">phone 206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">fax 206-625-9040<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Calibri","sans-serif";color:red">Please Note that We Have Moved.</span></b><b><span style="font-family:"Calibri","sans-serif";color:#1F497D">
</span></b><span style="font-family:"Calibri","sans-serif";color:#1F497D">We have moved our Seattle office to Mount Baker Ridge (a small commercial community just above the I-90 tunnel).
<b>Our new address is 1417 31st Avenue South, Seattle WA 98144. </b>All other contact information remains the same.<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Marcus Fry<br>
<b>Sent:</b> Wednesday, August 23, 2017 4:02 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Distribution at Death of Beneficiary of Trust Created Under a Will<o:p></o:p></span></p>
</div>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Great thoughts as always by Eric.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Don’t we have to start with the terms of the trust though or are we assuming a discretionary trust? What if the trust states HEMS/MESH fbo Y until 40 then
outright to Y and then Y dies at 35? What about mandatory distributions to Y for 20 years of income (or a percentage of principal), and then disburse residue on 21<sup>st</sup> year to Y, but Y dies at year 19? Assuming these are testamentary trusts, is
the testator really contemplating a reversionary interest in these two situations?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">Marcus J. Fry<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">Lyon, Weigand & Gustafson, P.S.
<br>
P.O. Box 1689 <br>
Yakima, Washington 98907 <br>
Telephone: (509) 248-7220 <br>
Facsimile: (509) 575-1883 <o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><b><u><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D"><o:p><span style="text-decoration:none"> </span></o:p></span></u></b></p>
<p class="MsoNormal" style="text-align:justify"><b><u><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">NOTICES:<o:p></o:p></span></u></b></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Eric Nelsen<br>
<b>Sent:</b> Wednesday, August 23, 2017 3:46 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Distribution at Death of Beneficiary of Trust Created Under a Will<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">My thoughts:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I agree it's important that X and Y have no issue. Anti-lapse statute is inapplicable here because even if X and Y are related to the decedent, they have no
issue to take by right of representation, so X and Y can be treated as if unrelated to the decedent for your purposes.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I think this should be governed more by case law handling testamentary trusts, and not irrevocable inter vivos trusts. I think the outcome differs. A testamentary
trust does not demonstrate an irrevocable alienation of interest from the grantor as an inter vivos trust would. Instead, a testamentary trust is a gift of certain equitable rights to the beneficiary as to certain property given by the decedent to the trustee.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">By that perspective, I would say that a testamentary trust that fails to expressly provide for termination at beneficiary's death implies a reversionary interest
in the <u>decedent's</u> testamentary residue heirs. The lack of a remainder clause in the trust means that that the
<u>trust</u> fails to fully dispose of decedent's property, but the law generally assumes that a
<u>Will</u> (that the trust is a part of) is intended to dispose of all the decedent's property. So the residue clause, I would argue, receives the remainder interest of the Trust after death of its only beneficiary.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">If the Will has no residue clause, then the reversionary interest goes to the decedent's intestate heirs at law, by the same logic. The Will can't be construed
to cover all property, but also can't be interpreted to give the entire property interest to the trust beneficiary. By its nature, the trust does not give full rights in the assets to the beneficiary; the beneficiary's interest is inchoate and equitable only.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Then the next tricky part: At what point is the reversionary interest vested--at death of the decedent, or at termination of the trust? I had to go around and
around about this in a case a while back, that resulted in me opening a probate for someone who had been dead for decades but who had just acquired a property interest (wish I could go into details). The vesting question is tricky and in Washington the only
good case I could find on the question is <u>Button</u>, which you mention (79 Wn.2d 849 (1971)), and it punts the issue in favor of resolving on the sole basis of holding that the antilapse statute applies to RLTs the same as it does to Wills. I went to secondary
authority, and here is what I concluded in the law regarding trusts:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Failure of trust</span></b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">. The states are split,
the question being whether, when a settlor creates a trust, the <u>settlor</u> is considered to have retained a reverter (and therefore heirs are determined at settlor's date of death), or all rights to the property passed to the
<u>trustee</u> (and therefore heirs are determined at trigger event causing failure of the trust). If all rights pass to the trustee, then the decedent's heirs living at the time of failure of the trust take by virtue of a resulting trust, rather than by inheritance/descent.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Cases stating that heirs are determined at time of failure of the trust include
<u>Butler v. Citizens & Southern Nat. Bank</u>, 211 Ga. 414, 86 S.E.2d 520 (1955);
<u>Fiduciary Trust Co. v. State St. Bank & Trust Co.</u>, 360 Mass. 652, 277 N.E.2d 120 (1971);
<u>Dennis v. Omaha Nat. Bank</u>, 153 Neb. 865, 46 N.W.2d 606, 27 A.L.R.2d 674 (1951).
<u>See also</u> <u>Polsky v. Continental Nat. Bank</u>, 110 F.2d 50 (CA8 Neb); <u>
Shirk v. Lee</u>, 3 F.2d 256 (CA4 Md); <u>Blount v. Walker</u>, 31 S.C. 13, 9 S.E. 804.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I didn't keep the references to cases going the other way (determining heirs at date of decedent's death) as it wasn't applicable to my case. But for what it's
worth, the main source I used was 23 Am.Jur.2d Descent & Distribution (2002), so you might check there for more information. See especially section 96.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">phone 206-625-0092<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Calibri","sans-serif";color:red">Please Note that We Have Moved.</span></b><b><span style="font-family:"Calibri","sans-serif";color:#1F497D">
</span></b><span style="font-family:"Calibri","sans-serif";color:#1F497D">We have moved our Seattle office to Mount Baker Ridge (a small commercial community just above the I-90 tunnel).
<b>Our new address is 1417 31st Avenue South, Seattle WA 98144. </b>All other contact information remains the same.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;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:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Jacob Menashe<br>
<b>Sent:</b> Wednesday, August 23, 2017 2:18 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> [WSBAPT] Distribution at Death of Beneficiary of Trust Created Under a Will<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">My associate and I have been going round and round about what happens if a beneficiary of an irrevocable trust, created in a decedent’s last will, passes away
and there is no one left as a remainder beneficiary. In the situation we are imagining, X beneficiary’s trust at X’s death goes to Y’s trust (also created under the same will) and vice-versa. So let’s say X passes away first and everything is in Y’s trust.
Then Y passes away. And neither X nor Y have any descendants (which I think is an important fact). Plus, there were no other beneficiaries in the decedent’s will; only the trusts for X and Y.)
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">So, where will the trust go? To the initial decedent’s heirs (not descendants, though, as X and Y were her only children) or will it go at Y’s death to Y’s
heirs? <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">We have been round and round about this, and have looked at RCW 11.12.120 and RCW 11.12.110, and a couple interesting cases, Button v. Old National Bank and
Kvande v. Olsen. We think if we had a revocable living trust, where the beneficiary passed away before the grantor, then there would be a good argument we are looking at the decedent’s heirs, not Y’s. But here we have the intervening chunk of time, where the
beneficiary of the trust created in the decedent’s will passed away after the decedent.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">In summary, then, my query is: Absent anywhere else to go, will the trust pass at Y’s death to the decedent’s heirs or to the beneficiary Y’s heirs?
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Thanks for any thoughts on this. We are fairly stuck and I hope someone can get us unstuck.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Sincerely,
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Jacob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Jacob H. Menashe<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Hickman Menashe, PS<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Lynnwood, WA 98036<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">(425) 744-5658 phone<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;color:#1F497D"><o:p> </o:p></span></p>
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