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<p class="MsoNormal"><span style="color:black">Please reply to the list. Thanks. <o:p>
</o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:22.0pt;font-family:"Bickley Script";color:black">Ralph Maimon<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black">LAW OFFICE OF RALPH MAIMON, P.S.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black">2811 E. Madison Street, Suite 202<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black">Seattle, WA 98112</span><span style="font-size:12.0pt;font-family:"Freestyle Script";color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black">(206) 323-0911 Office<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black">(206) 462 1505 Fax<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black"><a href="mailto:rmaimon@maimonlaw.com">rmaimon@maimonlaw.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black">www.maimonlaw.com<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Dewey Weddle<br>
<b>Sent:</b> Tuesday, October 10, 2017 4:17 PM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] Disclaimer to a Credit Shelter Trust<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">O wise ones,<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Good grief. I find myself once again in uncharted waters, and my hope is that those of you have navigated the shoals of Credit Shelter Trusts will help guide
me to a safe harbor.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">The surviving spouse of a revocable living trust (which I did not draft) contains a provision that allows the surviving spouse to disclaim assets to fund a Credit
Shelter Trust in order to mitigate estate taxes. I sent the surviving spouse to an accountant who recommended that she do that, as the estate is far in excess of the Washington state exemption (but well within the federal exemption). I understand that the
disclaimer must happen within 9 months of the death of the spouse. The deadline is fast approaching. Do any of you have a template for such a disclaimer that you would be willing to share? And who receives a copy of this Disclaimer? Does it have to be
filed with the Court? Anything else I should be aware of? Normally I would research all of this, but as I said, the deadline is fast approaching. Any help or advice is appreciated.
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Best regards,<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Dewey<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Law Office of Dewey W. Weddle, PLLC<br>
909 7th Street<br>
Anacortes, WA 98221<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Telephone 360-293-3600<o:p></o:p></span></p>
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