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<DIV><FONT size=4>I have a client with wills written in early 1990. They
are credit shelter wills. Estates total about $4,00,000. I have
heard that the Washington department of revenue, considers the full value
as taxable to the surviving spouse, notwithstanding the federal estate tax would
allow the second to die to be “sheltered” from taxing the 1st to die’s part that
went into a credit shelter trust for the benefit of the surviving spouse.
Anyone have any details on this? Authority? Thanks</FONT></DIV>
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<DIV><STRONG><SPAN style="FONT-SIZE: 18pt; COLOR: #004080">Joshua F.
Grant</SPAN></STRONG><SPAN style="COLOR: #004080"><BR></SPAN><SPAN
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width=207 height=43><BR></SPAN><SPAN style="FONT-SIZE: 11pt; COLOR: #004080">P.
O. Box 619<BR>Wilbur, WA 99185<BR>509 647 5578</SPAN><SPAN
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