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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Or, if the trust (or beneficiary designation, if the interest is an IRA, say) is advanced enough, it may provide for where a particular disclaimed interest goes. Truly,
proceed cautiously, and ideally (if your first disclaimer) with a lawyer’s guidance who has done one or two before. Best, Josh<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Joshua D. McKarcher<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">McKarcher Law PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">537 6th Street<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Clarkston, WA 99403<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">(509) 758-3345<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">(509) 758-3314 (fax)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><a href="mailto:josh@mckarcherlaw.com"><span style="color:#0563C1">josh@mckarcherlaw.com</span></a><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>Eden Rubenstein Toner<br>
<b>Sent:</b> Thursday, July 16, 2020 9:29 AM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] disclaimer template<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Roger is right. A qualified disclaimer treats the disclaimant as though he/she predeceased the gift; therefore, it cannot be directed by the disclaimant. And look at the anti-lapse statute for where the disclaimed
property would go.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:12.0pt;font-family:"Californian FB",serif;color:#1F497D">Eden Rubenstein Toner<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Californian FB",serif;color:#1F497D">Attorney at Law<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Californian FB",serif;color:#1F497D">21301 Hwy 410 E, #140<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Californian FB",serif;color:#1F497D">Bonney Lake, WA 98391<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Californian FB",serif;color:#1F497D">Phone 206-953-4485<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Californian FB",serif;color:#1F497D"><a href="http://www.edenrtoner.com">www.edenrtoner.com</a><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-family:"Californian FB",serif;color:#1F497D"> IMPORTANT: This e-mail message is intended to be confidential, only for the use of the intended recipient(s). If you are not the intended recipient, or if this message
has been addressed to you in error, please notify me by return e-mail, then destroy all copies of the message and its attachments, if any. Your cooperation is greatly appreciated.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Californian FB",serif;color:#1F497D"> NOTE: My email is not encrypted. Please contact me before sending sensitive information.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Roger Hawkes<br>
<b>Sent:</b> Thursday, July 16, 2020 8:11 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] disclaimer template<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Jenna: be very, very careful with that. The disclaimer statute states what a disclaimer accomplishes. I don’t believe it allows the disclaimant to direct what happens to the inheritance disclaimed.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Roger Hawkes, WSBA # 5173<o:p></o:p></p>
<p class="MsoNormal"><i><span style="font-size:14.0pt">Shoreline</span></i> Office: 19944 Ballinger Way NE<o:p></o:p></p>
<p class="MsoNormal"> Shoreline, WA 98155<o:p></o:p></p>
<p class="MsoNormal"><i><span style="font-size:14.0pt">Sultan</span></i> Office: 423 Main<o:p></o:p></p>
<p class="MsoNormal"> Sultan, WA 98294<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Phone: 206 367 5000; fax: 206 367 4005<o:p></o:p></p>
<p class="MsoNormal">Email: <a href="mailto:roger@law-hawks.com"><span style="color:#0563C1">roger@law-hawks.com</span></a>
<o:p></o:p></p>
<p class="MsoNormal">Web site: <a href="http://www.hawkeslawfirm">www.hawkeslawfirm</a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<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>Jenna Brozik<br>
<b>Sent:</b> Wednesday, July 15, 2020 4:30 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] disclaimer template<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Hello Listmates, <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">One of my clients has a Living Trust with her husband. The husband died a couple of months ago. She would like to disclaim part of her estate into the "Decedent's Trust" to avoid estate taxes for their children. There is about 2.5 million
in the estate. Does anyone have a disclaimer template they can provide me?<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Thanks in advance, <br clear="all">
<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Jenna Brozik</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Trebuchet MS",sans-serif">Attorney at Law</span><o:p></o:p></p>
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<p class="MsoNormal">Prinz & Brozik PLLC<o:p></o:p></p>
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<p class="MsoNormal">445 S Grand Ave<o:p></o:p></p>
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<p class="MsoNormal">Pullman, WA 99163<o:p></o:p></p>
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<p class="MsoNormal">(509)338-0908 / (509) 338-3527 (fax)<o:p></o:p></p>
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<p class="MsoNormal"><a href="mailto:jennaprinzlaw@gmail.com" target="_blank">jennaprinzlaw@gmail.com</a><o:p></o:p></p>
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<p class="MsoNormal"> <o:p></o:p></p>
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