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<p class="MsoNormal" style="text-indent:.2in"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">In a revocable living trust instrument, the trustor named himself as trustee and lifetime
beneficiary, and then: </span></font><font size="2" color="#111111" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;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><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext"><o:p></o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.2in"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext"></span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">RCW
11.98.011 (1) provides in part:</span></font><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">
</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">“A trust is created only if … (e) The same person is not the sole trustee and sole beneficiary.”</span></font><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext;position:relative;top:0pt;mso-text-raise:0pt">
</span></font><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext"><o:p></o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.2in"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt">Was a trust created?<o:p></o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.2in"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.2in"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext;position:relative;top:0pt;mso-text-raise:0pt">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><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" style="text-indent:.2in"><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" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">“</span></font><font size="2" color="#212121" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;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><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" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">”</span></font><font size="2" color="#212121" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#212121">
88 Wash. L. Rev. 813, 887 (2013).<o:p></o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.2in"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext"><o:p> </o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.2in"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">The trust provi</span></font><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">sions
are</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">:</span></font><font size="2" color="#111111" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#111111"><o:p></o:p></span></font></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</span></font><font size="2" color="#111111" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#111111;position:relative;top:0pt;mso-text-raise:0pt">
</span></font><font size="2" color="#111111" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#111111">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.<o:p></o:p></span></font></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.<o:p></o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.2in"><font size="2" color="#212121" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#212121"><o:p> </o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.2in"><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" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">-</span></font><font size="2" color="#212121" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#212121">heirs
at law is enough to avoid merger. <o:p></o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.2in"><font size="2" color="#212121" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#212121"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext"><o:p> </o:p></span></font></p>
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<font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt">Rod Harmon</span></font><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext;position:relative;top:0pt;mso-text-raise:0pt"><o:p></o:p></span></font></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;position:relative;top:0pt;mso-text-raise:0pt;font-weight:bold"> </span></font></b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext;position:relative;top:0pt;mso-text-raise:0pt"><o:p></o:p></span></font></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;position:relative;top:0pt;mso-text-raise:0pt;font-weight:bold">RODNEY T. HARMON</span></font></b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext;position:relative;top:0pt;mso-text-raise:0pt"><o:p></o:p></span></font></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;position:relative;top:0pt;mso-text-raise:0pt;font-weight:bold"> Attorney at Law</span></font></b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext;position:relative;top:0pt;mso-text-raise:0pt"><o:p></o:p></span></font></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;position:relative;top:0pt;mso-text-raise:0pt"> P.O. Box 1066</span></font><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext;position:relative;top:0pt;mso-text-raise:0pt"><o:p></o:p></span></font></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;position:relative;top:0pt;mso-text-raise:0pt"> Bothell, WA 98041</span></font><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext;position:relative;top:0pt;mso-text-raise:0pt"><o:p></o:p></span></font></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;position:relative;top:0pt;mso-text-raise:0pt"> Tel: (425) 402-7800</span></font><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext;position:relative;top:0pt;mso-text-raise:0pt"><o:p></o:p></span></font></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;position:relative;top:0pt;mso-text-raise:0pt"> Fax: (425) 458-9096</span></font><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext;position:relative;top:0pt;mso-text-raise:0pt"><o:p></o:p></span></font></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;position:relative;top:0pt;mso-text-raise:0pt"> <a href="http://www.rodharmon.com">www.rodharmon.com</a></span></font><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext;position:relative;top:0pt;mso-text-raise:0pt"><o:p></o:p></span></font></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;position:relative;top:0pt;mso-text-raise:0pt"> <a href="mailto:rodharmon@msn.com">rodharmon@msn.com</a></span></font><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext;position:relative;top:0pt;mso-text-raise:0pt"><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="2" color="#212121" face="Georgia"><span style="font-size:10.5pt;font-family:"Georgia",serif;color:#212121"><o:p> </o:p></span></font></p>
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