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<p class="MsoNormal">Generally, if you follow the Ch 11.86 RCW rules for disclaimer, this should be compliant with the 26 USC 2518 rules. See RCW 11.86.041(2), or more generally, just follow Ch. 11.86 RCW
<a href="https://app.leg.wa.gov/RCW/default.aspx?cite=11.86&full=true">https://app.leg.wa.gov/RCW/default.aspx?cite=11.86&full=true</a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best,<o:p></o:p></p>
<p class="MsoNormal">Nick<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b><span style="color:#2B6AA4">Nicholas Pleasants</span></b><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Pleasants Law Firm, P.S.<br>
2300 130th Ave NE, Suite A-101<br>
Bellevue, WA 98005-1755<br>
(425) 615-7070 tel/fax<br>
<a href="mailto:nick@pleasantslaw.com"><span style="color:#00006A">nick@pleasantslaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:black">The information contained in this e-mail message may be privileged and is confidential information intended only for the use of the recipient, or any employee or agent responsible to deliver it
to the intended recipient. Any unauthorized use, distribution or copying of this information is strictly prohibited and may be unlawful.</span><span style="color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">From: </span></b><span style="font-size:12.0pt;color:black"><wsbapt-bounces@lists.wsbarppt.com> on behalf of Brent Williams-Ruth <brent@williams-ruthlaw.com><br>
<b>Reply-To: </b>WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com><br>
<b>Date: </b>Tuesday, February 11, 2020 at 1:39 PM<br>
<b>To: </b>WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com><br>
<b>Subject: </b>[WSBAPT] Waiver/Disclaiming of Life Estate<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Greetings List - <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">I have a client who is declining a life estate in a residential property. Is there any specific IRS compliant language to this disclaimer? I have not found anything specific - but I wanted to
check with the collective first. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Thank you!<o:p></o:p></span></p>
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<p><b><span style="font-family:"Times New Roman",serif">Brent Williams-Ruth</span></b><span style="font-family:"Times New Roman",serif"> <br>
<i>Attorney-At-Law</i></span><o:p></o:p></p>
<p><b><span style="font-family:"Times New Roman",serif">Law Offices of Brent Williams-Ruth,
</span></b><b><span style="font-size:7.5pt;font-family:"Times New Roman",serif">a division of BWR Consulting, PLLC</span></b><o:p></o:p></p>
<p><span style="font-family:"Times New Roman",serif">Office/Scheduling Phone:<span style="color:#004080"> </span>(425) 830-5134</span><o:p></o:p></p>
<p><span style="font-family:"Times New Roman",serif">Direct Mobile: (206) 889-7919</span><o:p></o:p></p>
<p><span style="font-family:"Times New Roman",serif"><a href="mailto:Brent@Williams-RuthLaw.com" target="_blank">e-mail</a> / <a href="http://www.Williams-RuthLaw.com/" target="_blank">website</a> /</span><span style="font-size:9.5pt;font-family:"Times New Roman",serif"> </span><a href="http://www.facebook.com/bwrconsults" target="_blank"><span style="font-size:9.5pt;font-family:"Times New Roman",serif">facebook</span></a><span style="font-size:9.5pt;font-family:"Times New Roman",serif"> / </span><o:p></o:p></p>
<p><b><span style="font-size:9.5pt;font-family:"Times New Roman",serif;color:red;background:white">As of July 1, 2019 - I began operating as the Law Offices of Brent Williams-Ruth a division of BWR Consulting, PLLC. Please note the new points of contact Brent@Williams-RuthLaw.com
and <a href="http://www.Williams-RuthLaw.com" target="_blank">www.Williams-RuthLaw.com</a> </span></b><o:p></o:p></p>
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