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<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>
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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="http://www.sdonahuelaw.com">www.sdonahuelaw.com</a><o:p></o:p></p>
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