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<p class="MsoNormal"><span style="color:#1F497D">I don’t see any problem using TEDRA to terminate this Trust. I see the advisability of having the adult son of the beneficiary sign off, but you should be able to use the doctrine of virtual representation as
codified at 11.96a.120 to have the living siblings sign off for themselves and their heirs/descendants.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Heather<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
</span></b><i><span style="font-family:"Garamond",serif;color:#1F497D">Attorney-at-Law<o:p></o:p></span></i></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#002E8A">Click here to connect with de Vrieze | Carney on Facebook:
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<p class="MsoNormal"><span style="font-size:8.0pt;color:#A6A6A6">CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately
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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>Ralph Maimon<br>
<b>Sent:</b> Monday, April 23, 2018 3:18 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] TEDRA to terminate Supplemental Needs Trust<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:black">Please ignore the prior “subject” on this email as I simply used someone’s to forward to all.
<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"><span style="color:#0563C1">rmaimon@maimonlaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black"><a href="http://www.maimonlaw.com">www.maimonlaw.com</a><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> Ralph Maimon <br>
<b>Sent:</b> Monday, April 23, 2018 3:05 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:black">Listmates:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">Parents (now deceased) left a special (non-testamentary) Supplemental Needs Trust for her lifetime for one of four children, who, everyone agrees, has outgrown any concern over her handling money. The trustees
have 100% discretion to distribute income and principal to her. She has three living siblings and no deceased siblings. Two are her trustees. She has a limited power of appointment upon her death but if she doesn’t exercise it, then it goes to her sole child,
an adult son (but actually in a support trust again i.e., until he is 45), should she die before the trust funds are exhausted. If he predeceases her, it goes to any further descendants she may have (none now) or to her siblings or their children, by right
of representation. If no surviving siblings or their children, to the grantor’s descendants. The siblings and the son are in agreement to terminate the trust.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">If it is absolutely necessary, the children of the siblings would be willing to sign as well, except for a great nephew who just turned 1. So remote, but I suppose a possible heir.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">What if any pitfalls do you foresee if we do a TEDRA signed by all to terminate the trust, legally and tax wise? Seems too simple to be feasible.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">Thanks for your thoughts on this. <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"><span style="color:#0563C1">rmaimon@maimonlaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black"><a href="http://www.maimonlaw.com">www.maimonlaw.com</a><o:p></o:p></span></p>
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