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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Thank you, John. This is very helpful and explains why my colleague and I got confused!<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><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>John Creahan<br><b>Sent:</b> Wednesday, January 29, 2020 1:46 PM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] question about irrevocable trusts<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959'>Yes, the trustor of an irrevocable trust can be a beneficiary, but, if so, the transfer to the trust will not be treated as a gift for transfer tax purposes. In other words, if the trust’s purpose is to reduce the trustor’s estate, the trustor canno retain any interest in the trust. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959'>Hope this helps,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959'>John<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;color:#595959'>John Creahan</span><span style='font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;color:#595959'><o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;color:#595959'><a href="http://www.cairn-law.com/"><span style='color:#595959'>www.cairn-law.com</span></a><br>206-578-5877<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Tw Cen MT",sans-serif;color:#595959'>Fremont office:<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Tw Cen MT",sans-serif;color:#595959'>3417 Evanston Ave. N, Suite 312<br>Seattle, WA 98103</span><span style='font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;color:#4F6228'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959'><o:p> </o:p></span></p></div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959'><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 12:20 PM<br><b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br><b>Subject:</b> [WSBAPT] question about irrevocable trusts<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Hello to the list serve,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>A colleague and I have been trying to get a definitive answer to the question: Can the trustor of an irrevocable trust also be a beneficiary?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Does anyone have any insight on this? My colleague and I would greatly appreciate your thoughts and citations to authority if any.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thank you,<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></div></body></html>