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<DIV><FONT style="size: 4">I have an estate that after a long period of time
(couple of years) since the estate commenced is finally funding a testamentary
trust. A notice of pendency of probate and a copy of the Will were sent to
children of decedent in 2018 and a notice of filing declaration of completion
was sent to them in 2019. Do we need to send an additional (they
were sent the Will) RCW 11.98.072(2)(a) notice of existence of the
trust to remainder trust beneficiaries because it is now funded?
</FONT></DIV>
<DIV><FONT style="size: 4">The life beneficiary/trustee is surviving spouse and
she is the only permissible beneficiary during her life. It is unlikely anything
will be left when she passes on. The remainder beneficiaries are children of the
trustor/decedent from a former marriage. The way I read 11.98.072(5) the
Trustor can waive notice requirements. This testamentary trust provides
that “the Trustee shall be relieved... from all duties which the laws of any
state ... imposes with respect to making or filing with any ,,, person... any
report...”</FONT></DIV>
<DIV> </DIV>
<DIV><FONT size=4>My client the trustee and surviving spouse doesn’t care to
send a notice to decedent’s children particularly where it is unlikely they will
ever benefit (wife gets to burn through all assets in trust during her
life).</FONT></DIV>
<DIV><FONT style="size: 4" size=4></FONT> </DIV>
<DIV><FONT style="size: 4"> RCW 11.98.072 (3) says ...”the trustee
may not be required to provide information to a beneficiary if the spouse
is the only permissible distributee of the trust; and all of the other qualified
beneficiaries are the descendants of the trustor and trustor’s
spouse... So a notice would be required to decedent’s children
because these remainder beneficiaries are not descendants of the trustor AND the
trustor’s spouse, however, the will does state: “The Trustee shall be relieved
... from all duties which the laws of the state having jurisdiction over the
administration of this trust ... imposes with respect to making or filing with
any court or other place or person, any report, inventory , or account of the
principal or income of the trust.”</FONT></DIV>
<DIV><FONT style="size: 4"></FONT> </DIV>
<DIV><FONT style="size: 4">i.e. does “Any report” includes the notice of
existence in 11.98.072(2)(a)?</FONT></DIV>
<DIV> </DIV>
<DIV><FONT size=4>if they are entitled to a notice of existence, was the earlier
supplying them with a copy of the Will sufficient.</FONT></DIV>
<DIV> </DIV>
<DIV><FONT style="size: 4">Josh</FONT></DIV>
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<DIV><STRONG><SPAN style="FONT-SIZE: 18pt; COLOR: #004080">Joshua F.
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