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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='tab-interval:.5in'><div class=WordSection1><p class=MsoNormal><span style='font-size:12.0pt;mso-bidi-font-size:11.0pt;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>Many wills with Credit Shelter Trust provisions state that if the surviving spouse executes a disclaimer within the applicable period, then the disclaimed portion funds the CST, and is then managed under the CST. I would expect that to be the case in the will Jenna is inquiring about. She talks about disclaiming “into the Decedent’s trust” (which presumably is a form of CST).<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;mso-bidi-font-size:11.0pt;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Michael A. Winslow<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>1204 Cleveland Ave.<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Mount Vernon, WA 98273<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Ph. 360-336-3321<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Em. Mike@winslegal.com<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>This message is from an attorney, so it’s confidential. If you are not the intended recipient, it’s too late to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available upon request.<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:12.0pt;mso-bidi-font-size:11.0pt;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'> wsbapt-bounces@lists.wsbarppt.com [mailto: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'<br><b>Subject:</b> Re: [WSBAPT] disclaimer template<o:p></o:p></span></p></div></div><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'>www.edenrtoner.com<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><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><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"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <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></div></div><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: www.hawkeslawfirm<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> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> <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 <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> [WSBAPT] disclaimer template<o:p></o:p></p></div><p class=MsoNormal><o:p> </o:p></p><div><div><p class=MsoNormal>Hello Listmates, <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><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></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Thanks in advance, <br clear=all style='mso-special-character:line-break'><o:p></o:p></p></div><div><div><div><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Jenna Brozik</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>Attorney at Law</span><o:p></o:p></p></div><div><p class=MsoNormal>Prinz & Brozik PLLC<o:p></o:p></p></div><div><p class=MsoNormal>445 S Grand Ave<o:p></o:p></p></div><div><p class=MsoNormal>Pullman, WA 99163<o:p></o:p></p></div><div><p class=MsoNormal>(509)338-0908 / (509) 338-3527 (fax)<o:p></o:p></p></div><div><p class=MsoNormal><a href="mailto:jennaprinzlaw@gmail.com" target="_blank">jennaprinzlaw@gmail.com</a><o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div></div></div></div></div></body></html>