<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta name=Generator content="Microsoft Word 15 (filtered medium)"><!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
span.EmailStyle23
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Thank you Amy and for the citation.<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"><span style='color:#0563C1'>sdonahue@sdonahuelaw.com</span></a><o:p></o:p></p><p class=MsoNormal><a href="http://www.sdonahuelaw.com"><span style='color:#0563C1'>www.sdonahuelaw.com</span></a><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Lewis, Amy C.<br><b>Sent:</b> Wednesday, January 29, 2020 12:55 PM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] question about testamentary disclaimer trusts<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>Yes, this is a routine estate planning technique. It only works for a spouse. Any other party making a disclaimer cannot benefit from the disclaimed assets following the disclaimer. See § 2518(b)(4) <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:black'><o:p> </o:p></span></p><p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:6.0pt;margin-left:0in'><span style='font-size:10.0pt;color:black'>Amy Lewis, Attorney<o:p></o:p></span></p><p style='mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;color:black'><img border=0 width=215 height=72 style='width:2.2395in;height:.75in' id="Picture_x0020_16" src="cid:image001.png@01D5D6A5.61ACF350" alt="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png"></span><span style='font-size:10.0pt;color:black'><o:p></o:p></span></p><p style='margin-top:0in'><span style='color:black'>1201 Pacific Avenue, Suite 1200| Tacoma, WA 98402<br>phone 253.572.4500 | fax 253.272.5732 | </span><span style='font-size:10.0pt;color:black'><a href="http://www.eisenhowerlaw.com/"><span style='font-size:11.0pt;color:#C00000;text-decoration:none'>www.eisenhowerlaw.com</span></a><o:p></o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> <b>On Behalf Of </b>Susan Donahue<br><b>Sent:</b> Wednesday, January 29, 2020 12:22 PM<br><b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br><b>Subject:</b> [WSBAPT] question about testamentary disclaimer trusts<o:p></o:p></p></div></div><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="http://www.sdonahuelaw.com">www.sdonahuelaw.com</a><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><div style='border:solid #7F7F7F 1.5pt;padding:1.0pt 4.0pt 1.0pt 4.0pt'><div style='mso-element:para-border-div;border:solid #7F7F7F 1.5pt;padding:1.0pt 4.0pt 1.0pt 4.0pt'><p class=MsoNormal style='border:none;padding:0in'><span style='font-size:9.0pt;font-family:"Times New Roman",serif;color:gray'>IMPORTANT/CONFIDENTIAL:</span><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:gray'> </span><span style='font-size:9.0pt;font-family:"Times New Roman",serif;color:gray'>This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected by attorney-client privilege. The information is intended only for the use of the intended recipient(s). Delivery of this message to anyone other than the intended recipient(s) is not intended to waive any privilege or otherwise detract from the confidentiality of the message. If you are not the intended recipient, or if this message has been addressed to you in error, do not read, disclose, reproduce, distribute, disseminate or otherwise use this transmission. Rather,<em> please promptly notify the sender by reply e-mail, and then destroy all copies of the message and its attachments, if any.</em> </span><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:gray'><o:p></o:p></span></p></div></div></div></body></html>