<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 HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=us-ascii"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><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.EmailStyle20
{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>Excellent explanation Mark. Thank you so much.<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>Mark Vohr<br><b>Sent:</b> Wednesday, January 29, 2020 12:57 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:"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. <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><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'><a href="mailto:mcv@ohanafc.com">mcv@ohanafc.com</a> <a href="http://www.ohanafc.com">www.ohanafc.com</a><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><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="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><p class=MsoNormal><o:p> </o:p></p></div></body></html>