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<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Well, yes, “my heirs” is not the same as “my probate estate.” But the statute doesn’t say “my probate estate.”
it says “the same person.” The UTC comment gives “my probate estate” as an example of a remainder beneficiary that is really “the same person,” but gives no indication that that is the only possible way to break the merger rule.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Having said that, my reaction was like yours, that “my heirs” was sufficient to escape merger. But the chief civil
judge was very skeptical about that and has asked the parties for supplemental briefing. And he got me thinking like this: if the trust declaration just said: to myself in trust for the benefit of myself for life” without more, then I would have to say no
trust was created. But at the (intestate) trustor’s death, the trust assets would be distributed to his heirs. So, how is that different from what the trust declaration directs? It isn’t. So, shouldn’t the same result be reached if the trust declaration
says to distribute the trust assets to trustor’s heirs when he dies?<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Since everybody dies, the trust assets have to go to someone other than the trustor when the trustor dies. So,
does that make it impossible to ever meet the “same person” criterion? <o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rod Harmon</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"> </span></font></b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold">RODNEY T. HARMON</span></font></b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"> Attorney at Law</span></font></b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> P.O. Box 1066</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Bothell, WA 98041</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Tel: (425) 402-7800</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Fax: (425) 458-9096</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <a href="http://www.rodharmon.com"><font color="#0563c1"><span style="color:#0563C1">www.rodharmon.com</span></font></a></span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <a href="mailto:rodharmon@msn.com"><font color="#0563c1"><span style="color:#0563C1">rodharmon@msn.com</span></font></a></span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal" style="margin-top:6.0pt"><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;font-weight:bold">From:</span></font></b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com
[mailto:wsbapt-bounces@lists.wsbarppt.com] <b><span style="font-weight:bold">On Behalf Of
</span></b>Christopher Small<br>
<b><span style="font-weight:bold">Sent:</span></b> Thursday, June 7, 2018 8:37 AM<br>
<b><span style="font-weight:bold">To:</span></b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b><span style="font-weight:bold">Subject:</span></b> Re: [WSBAPT] Was a revocable living trust created?<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">I don't think listing "my heirs" as beneficiaries is the same as "my probate estate." The heirs are remainder beneficiaries.<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Cheers,<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Christopher Small<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><a href="https://eur01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fcmslawfirm.com&data=02%7C01%7C%7C211a11faf5f84f21622a08d5cc8daa9f%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C636639831179198681&sdata=6d7W9nwETTgK307jWFYRbwN1sRZ1dlQ06eiijjz3tqY%3D&reserved=0" target="_blank">CMS
Law Firm LLC</a><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">150 Lake St. S., Suite 218<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Kirkland, WA 98033<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">206.659.1512<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Legal stuff I have to put in...
<i><span style="font-style:italic">To ensure compliance with Treasury Department and IRS regulations, we inform you that, unless expressly indicated otherwise, any federal tax advice contained in this communication (including any attachments) is not intended
or written by CMS Law Firm LLC to be used, and cannot be used by the taxpayer, for the purpose of: (i) avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code; or (ii) promoting, marketing, or recommending to another party any
transaction or matter addressed herein (or any attachments).</span></i><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">On Thu, Jun 7, 2018 at 7:21 AM, Rod Harmon <<a href="mailto:rodharmon@msn.com" target="_blank">rodharmon@msn.com</a>> wrote:<o:p></o:p></span></font></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:.2in">
<font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">In a revocable living trust instrument, the trustor named himself as trustee and lifetime beneficiary, and then:
<font color="#111111"><span style="color:#111111">“Distribution of the Trust Following my Death. Upon my death, any asset that remains in this Trust shall be distributed in accordance with the laws of intestate succession then in effect in the State of Washington.”</span></font></span></font><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:.2in">
<font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">RCW 11.98.011 (1) provides in part: “A trust is created only if … (e) The same person is not the sole trustee and sole beneficiary.”
</span></font><o:p></o:p></p>
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<font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Was a trust created?</span></font><o:p></o:p></p>
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<font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> </span></font><o:p></o:p></p>
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<font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">RCW 11.98.011(1) an enactment of Section 402(a)(5) of the Uniform Trust Code, the comment to which explains that it is addresses the doctrine of merger and gives this
example: "An example of a trust to which the doctrine of merger would apply is a trust of which the settlor is sole trustee, sole beneficiary for life, and with the remainder payable to the settlor's probate estate."</span></font><o:p></o:p></p>
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<font size="2" color="#212121" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#212121">In their commentary on the Washington statute, Boxx and Groblewski observe:
</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">“<font color="#212121"><span style="color:#212121">Under the statute, if the same person is the sole trustee and the sole beneficiary, then the trust
is not valid. This is a codification of the doctrine of merger, recognized in Estate of Lonneker v. Lonneker [45 Wn.App. 222 (1986)</span></font></span></font><font size="2" color="#212121" face="Georgia"><span style="font-size:10.5pt;font-family:"Georgia",serif;color:#212121">]</span></font><font size="2" color="#212121" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#212121">.
Under the doctrine of merger, if one person holds all the managerial and ownership power as trustee, and all beneficial interests as the sole beneficiary, then the person's interest is fee simple. Note that if there are remainder beneficiaries, even if the
trust is revocable, the doctrine of merger does not apply because there are other beneficiaries.</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">”<font color="#212121"><span style="color:#212121">
88 Wash. L. Rev. 813, 887 (2013).</span></font></span></font><o:p></o:p></p>
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<font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> </span></font><o:p></o:p></p>
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<font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">The trust provi</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">sions are:</span></font><o:p></o:p></p>
<p style="margin:0in;margin-bottom:.0001pt;text-indent:.2in"><font size="2" color="#111111" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#111111">§ 3.01 Distributions During My Lifetime. During my Lifetime, my Trustee
may distribute as much of the income and principal of the trust to me as my Trustee may determine advisable for any purpose subject to the limitations of § 2.07.</span></font><o:p></o:p></p>
<p style="margin:0in;margin-bottom:.0001pt;text-indent:.2in"><font size="2" color="#111111" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#111111">§ 3.02. Distribution of the Trust Following my Death. Upon my death, any
asset that remains in this Trust shall be distributed in accordance with the laws of intestate succession then in effect in the State of Washington.</span></font><o:p></o:p></p>
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<font size="2" color="#212121" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#212121"> </span></font><o:p></o:p></p>
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<font size="2" color="#212121" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#212121">So the question is whether terminating the trust on the death of the trustor/trustee/beneficiary and distributing to his then</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">-<font color="#212121"><span style="color:#212121">heirs
at law is enough to avoid merger. </span></font></span></font><o:p></o:p></p>
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<font size="2" color="#212121" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#212121"> </span></font><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> </span></font><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-autospace:ideograph-other">
<font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rod Harmon</span></font><o:p></o:p></p>
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<b><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"> </span></font></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-autospace:ideograph-other">
<b><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold">RODNEY T. HARMON</span></font></b><o:p></o:p></p>
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<b><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"> Attorney at Law</span></font></b><o:p></o:p></p>
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<font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> P.O. Box 1066</span></font><o:p></o:p></p>
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<font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Bothell, WA 98041</span></font><o:p></o:p></p>
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<font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Tel: (425) 402-7800</span></font><o:p></o:p></p>
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<font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Fax: (425) 458-9096</span></font><o:p></o:p></p>
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