<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
</head>
<body style="word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class="">
Dear David, this is an interesting question. It is hard to answer your specific question without looking at the trust language. It may not be binding on anyone but W and C could agree that upon the death first of W and then of stepmother, C could simply gift
the share coming to C to H. There could be gift tax implications for C but unless the share is very large there would not likely be any actual gift tax to pay at the time. Yours truly, Doug Owens<br class="">
<div>
<blockquote type="cite" class="">
<div class="">On Aug 29, 2017, at 9:55 AM, David Faber <<a href="mailto:david@faberfeinson.com" class="">david@faberfeinson.com</a>> wrote:</div>
<br class="Apple-interchange-newline">
<div class="">
<div dir="ltr" class="">Some clients of mine brought up a novel situation for me yesterday:
<div class=""><br class="">
</div>
<div class="">(W)ife is a remainder beneficiary of a family trust along with three siblings. The trust became irrevocable upon her father's death. The trust specifies that if W predeceases her stepmother, W's share passes to W's issue upon stepmother's death.
W has a (C)hild from a previous relationship. W and C both agree that (H)usband should receive W's interest in the trust if W predeceases stepmother. The trust grants no power of appointment to W and the trust cannot be modified by stepmother (plus, the relationship
with stepmother is strained).</div>
<div class=""><br class="">
</div>
<div class="">Would having W & C, as all of the remainder beneficiaries of a particular tranche of the trust estate, execute a written agreement directing the tranche to H upon W's passing work to supplant the current pathing of remainder beneficiaries?</div>
<div class=""><br clear="all" class="">
<div class="">
<div class="gmail_signature" data-smartmail="gmail_signature">
<div dir="ltr" class="">
<div style="font-family:arial;font-size:small" class="">Best,</div>
<div style="font-family:arial;font-size:small" class="">David J. Faber</div>
<div style="font-family:arial;font-size:small" class="">Faber Feinson PLLC</div>
<div style="font-family:arial;font-size:small" class="">210 Polk Street, Suite 1</div>
<div style="font-family:arial;font-size:small" class="">Port Townsend, WA 98368<br class="">
(360) 379-4110</div>
<div style="font-family:arial;font-size:small" class=""><br class="">
</div>
<div style="font-family:arial;font-size:small" class=""><span style="font-family:Helvetica" class="">*** NOTICE: ATTORNEY CLIENT COMMUNICATION - PRIVILEGED & CONFIDENTIAL. This communication may contain privileged or other confidential information. If you
are not the intended recipient, or believe that you have received this communication in error, please do not print, copy, retransmit, disseminate, or otherwise use the information. Also, please indicate to the sender that you have received this communication
in error, and destroy the copy you received.***</span></div>
</div>
</div>
</div>
</div>
</div>
_______________________________________________<br class="">
WSBAPT mailing list<br class="">
<a href="mailto:WSBAPT@lists.wsbarppt.com" class="">WSBAPT@lists.wsbarppt.com</a><br class="">
http://mailman.fsr.com/mailman/listinfo/wsbapt</div>
</blockquote>
</div>
<br class="">
</body>
</html>