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<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">I agree with Heather.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">There are very significant differences between an irrevocable trust and an
<span class="SpellE">RLT</span> and administration can be expensive. <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">For instance, an irrevocable trust is a separate taxpayer – so it needs its own EIN and will typically be subject to higher income
taxes than an individual. In addition, I <span class="GramE">generally recommend</span> naming a professional trustee.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">I’m not aware of any relevant
<span class="SpellE">CLEs</span>, but it is worth exploring why the client wants to do this and whether the costs outweigh the benefits.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">I would be happy to chat for a few minutes if it would help.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">Hope this helps,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">John<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">John Creahan</span><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><a href="http://www.cairn-law.com/"><span style="color:#595959">www.cairn-law.com</span></a><br>
206-578-5877<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">Fremont office:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">3417 Evanston Ave. N, Suite 312<br>
Seattle, WA 98103</span><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#4F6228;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;mso-fareast-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p> </o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959"><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><span style="mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="mso-fareast-font-family:"Times New Roman""> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Heather de Vrieze<br>
<b>Sent:</b> Thursday, December 17, 2020 4:33 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Irrevocable Trusts<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">A lot depends on the purpose of the trust. Is it a trust established for a special needs beneficiary, for annual gift exclusion transfers, or something else?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">The language you describe will work to make it irrevocable, but sometimes there is a need to include specific authority to modify to account for changes in the law.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Heather<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
</span></b><i><span style="font-family:"Garamond",serif;color:#1F497D">Attorney-at-Law<o:p></o:p></span></i></p>
<p class="MsoNormal"><i style="mso-bidi-font-style:normal"><span style="font-family:"Garamond",serif;color:#1F497D;mso-no-proof:yes"><img border="0" width="189" height="105" id="Picture_x0020_3" src="cid:image001.jpg@01D6D4A0.991897F0"></span></i><i><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#1F497D"><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">Seattle, WA 98116-3705
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">(206)938-5500
<o:p></o:p></span></p>
<p class="MsoNormal"><a href="mailto:heatherd@westseattlelaw.com"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">heatherd@westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><a href="http://www.westseattlelaw.com/"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">www.westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
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<p class="MsoNormal" style="mso-outline-level:1"><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><a href="mailto:michael@westseattleattorney.com">michael@westseattleattorney.com</a><br>
<b>Sent:</b> Thursday, December 17, 2020 3:54 PM<br>
<b>To:</b> WSBA Probate & Trust Listserve <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Irrevocable Trusts<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Its been a while since I was asked to do a irrevocable trust. It seems that the primary provision is as follows: <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;color:black">The Trust shall be irrevocable, and the Trustor hereby </span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">expressly relinquishes
any right or power, whether along or in conjunction with others, in whatever capacity, to alter, amend, revoke, or terminate the Trust, or any of the terms of this Agreement, in whole or in part, or to designate the persons who shall possess or enjoy the trust
property, or the income therefrom. By this instrument, the Trustor intends to and does hereby relinquish absolutely and forever all possession.</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><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;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">Is that sufficient to create the Trust? Are there any other differences between it and a RLT? Any CLEs one could point me to as to "irrevocable trusts" so
I can get up to speed? </span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><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;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">Thanks</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:black">Mike </span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p></o:p></span></p>
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