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<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Yes – the surviving spouse can be the beneficiary of a disclaimer trust funded by his or her disclaimer. What the disclaimant can’t do is direct, in any way, the distribution of the funds
in making the disclaimer. Think of a disclaimer as an event where the disclaimant is treated as pre-deceasing the creator of the interest. Logically, that disclaimant can’t be directing what happens to the disclaimed funds.
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<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Regards, <o:p>
</o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Mark<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Mark C. Vohr, Esq.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Ohana Fiduciary Corp.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Ohana Financial Services<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">A Washington Trust Company<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Mark C. Vohr, J.D., CPG, Principal<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">PO Box 33710 Seattle, WA 98133<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">T: (206) 782-1189 F: (206) 782-1434<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">mcv@ohanafc.com www.ohanafc.com<o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Susan Donahue<br>
<b>Sent:</b> Wednesday, January 29, 2020 12:22 PM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] question about testamentary disclaimer trusts<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Hello again list serve members,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">A colleague and I have a question about testamentary disclaimer trusts: Can the surviving spouse who has created the disclaimer trust also have access to the assets of the trust, i.e., be a beneficiary of the testamentary disclaimer trust?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thank you for any thoughts and insights you have.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Susan<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Susan Donahue<o:p></o:p></p>
<p class="MsoNormal">Law Office of Susan Donahue<o:p></o:p></p>
<p class="MsoNormal">125 West 2<sup>nd</sup> Avenue, Suite “B”<o:p></o:p></p>
<p class="MsoNormal">P.O. Box 81<o:p></o:p></p>
<p class="MsoNormal">Twisp, WA 98856<o:p></o:p></p>
<p class="MsoNormal">(509) 996-5944 (phone)<o:p></o:p></p>
<p class="MsoNormal">(509) 362-9692 (fax)<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:sdonahue@sdonahuelaw.com">sdonahue@sdonahuelaw.com</a><o:p></o:p></p>
<p class="MsoNormal"><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.sdonahuelaw.com&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=K1mLMC1eFjwfeeMM-AC6zQ&m=vuWBp2tAVExbw8TySNC172yR1Of0JqG7atF2mKEactw&s=xxzKk3wFziefgIHQVoe734ZpaH_q50pKSo0iFqaD0LA&e=">www.sdonahuelaw.com</a><o:p></o:p></p>
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