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The answer depends on the purpose for which you are using the date. If you want to tie the trust to the document that created it, then you would describe it as the credit shelter trust established under the will of John Doe dated ex ex ex. If you are applying
for an EIN, you probably want to use the date the trust was funded and first started earning income.
<div>Yes, the governing document is the will itself. And always will be.<br>
<div>Phil Jones<br>
<br>
<div dir="ltr">Philip N. Jones
<div>Duffy Kekel LLP</div>
<div>Portland, OR</div>
<div>pjones@duffykekel.com</div>
<div>(503) 226-1371</div>
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<blockquote type="cite">On Jan 24, 2020, at 2:52 PM, Sara D. Longley <sara@longley-law.pro> wrote:<br>
<br>
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<p class="MsoNormal">Hello listmates,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">It’s my first time funding a testamentary credit shelter trust. I believe the “trust instrument” is the will itself, correct? What do you use as the date the trust is established – the decedent’s date of death, or the date of funding,
or …?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks in advance for answering my Trusts 101 question, and happy Friday to all!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best,<o:p></o:p></p>
<p class="MsoNormal">Sara Longley<o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"></p>
<div><image003.jpg></div>
<o:p></o:p></span>
<p></p>
<p class="MsoNormal"><span style="font-family:"Century",serif">Sara D. Longley, J.D., LL.M.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century",serif">L</span><span style="font-size:9.0pt;font-family:"Century",serif">ONGLEY</span><span style="font-family:"Century",serif"> L</span><span style="font-size:9.0pt;font-family:"Century",serif">AW</span><span style="font-family:"Century",serif">
PLLC <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century",serif">1734 NW Market Street<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century",serif">Seattle, WA 98107<o:p></o:p></span></p>
<p class="MsoNormal"><a href="tel:%28206%29%20434-5644" target="_blank"><span style="font-family:"Century",serif;color:windowtext;text-decoration:none">(206) 434-5644</span></a><span style="font-family:"Century",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><a href="mailto:Sara@longley-law.pro" target="_blank"><span style="font-family:"Century",serif;color:#0563C1">Sara@Longley-law.pro</span></a><span style="font-family:"Century",serif;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><a href="http://www.longley-law.pro/" target="_blank"><span style="font-family:"Century",serif;color:#0563C1">www.longley-law.pro</span></a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Century",serif">Pronouns: she, her, hers<span style="color:#1F497D"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal">ATTENTION CLIENTS: I am in the process of merging my law firm into Ivy Law Group, PLLC. Over the next few months my web site will redirect to
<a href="http://www.ivylawgroup.com/"><span style="color:#0563C1">www.ivylawgroup.com</span></a> and I will begin emailing from
<a href="mailto:Sara@ivylawgroup.com"><span style="color:#0563C1">Sara@ivylawgroup.com</span></a>. My existing email address and telephone number will continue to function and my physical office location will not change. I look forward to serving you in the
coming years.<span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal">This email is intended only for the individual to whom it is addressed and may contain information that is privileged, confidential, and/or exempt from disclosure. If you have received this message in error, please inform the sender by
telephone or reply email and delete this message and all attachments. Thank you.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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