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<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">Are you trying to establish that no trust was created?<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">Or are you trying to compel the funding of the trust?<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><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><o:p></o:p></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><o:p></o:p></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><o:p></o:p></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><o:p></o:p></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><o:p></o:p></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><o:p></o:p></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><o:p></o:p></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><o:p></o:p></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><o:p></o:p></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><o:p></o:p></p>
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<p class="MsoNormal"><b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-weight:bold">From:</span></font></b> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b><span style="font-weight:bold">On Behalf Of </span></b>Jen Doehne<br>
<b><span style="font-weight:bold">Sent:</span></b> Thursday, June 7, 2018 9:14 AM<br>
<b><span style="font-weight:bold">To:</span></b> 'WSBAPT@lists.wsbarppt.com' <WSBAPT@lists.wsbarppt.com><br>
<b><span style="font-weight:bold">Subject:</span></b> [WSBAPT] Authority for Irrevocable Credit Trust<o:p></o:p></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Hi Everyone-<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">I am working on a very contentious case where the main issue is a Credit Trust whereby the surviving spouse grantor failed to fund it and attempted to make several amendments
to it (such as changing beneficiaries). I have completed hours of research and have found
<u>many</u> cases whereby the court states <i><span style="font-style:italic">in dicta</span></i> that the Credit Trust is irrevocable and must be funded but I have found no statutory backing.
<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">The Credit Trust itself says that “Each Grantor while living reserves the right as to the assets transferred to, attributable to, or derived from, property contributed by such
Grantor. . .” and further that “Trustee shall allocate to the Credit Trust an amount of property from the decedent’s one half interest in the community property of the Trust Estate (and if insufficient, from the Decedent’s separate property of the Trust Estate)
equal to the minimum otherwise unused pecuniary amount necessary to exhaust the maximum unified credit . . .”<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">So far the wording of the Trust itself is my best argument that the Credit Trust is irrevocable and must be funded at the first spouse’s death. Does anyone know of any statutory
or actual case law that may shed light on this?<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black">Thank you so much! Best wishes,<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;color:black">Jen<o:p></o:p></span></font></p>
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