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<p class="MsoNormal">Consider RCW 11.11 (if account agreements predate the Will); coupled with intent RCW 11.12.230 as demonstrated by the Credit Shelter Trust and use RCW 11.96A.125 to reform the Will. If the account agreement postdates the Will, what is
the date of the “signature of the Will” under RCW 11.11.010 (4), the date the Court signs the order? Also, are IRS and DOR bound by the reformation?
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">Livingston (Liv) Wernecke<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color:black">Of Counsel<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Betts, Patterson & Mines, P.S.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">One Convention Place<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">701 Pike Street, Suite 1400 <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Seattle, WA 98101-3927<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">D 206.268.8679 | F 206.343.7053 | C 206.953.6161<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><a href="http://www.bpmlaw.com/"><span style="color:black">www.bpmlaw.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>Shannon Jones<br>
<b>Sent:</b> Monday, October 10, 2022 9:40 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] disclaimer issue<o:p></o:p></p>
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<p class="MsoNormal">Listmates, Spouse died and community estate is around $3.6M. Spouse had a credit trust Will, however, all community assets were held joint with right of survivorship. There are no assets passing under the Will to fund the credit shelter.
Surviving spouse is still eligible and there are sufficient assets to disclaim. But the Will says if spouse does not survive, the specific bequest to the credit trust lapses and the assets pass outright to the adult children: “If my spouse does not survive
me, the bequests provided for in this Article shall lapse and be disposed of according to Article…” Does this provision prevent use of the disclaimer to fund the credit shelter?
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<p class="MsoNormal"><b><span style="font-size:13.0pt;font-family:"Times New Roman",serif;color:#323E4F">Shannon R. Jones | Attorney
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#323E4F">Campbell Barnett PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">Direct: 253.848.3515<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">Office: 253.848.3513| Fax: 253.845.4941</span><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:10.0pt;font-family:"Times New Roman",serif;color:black">Puyallup, WA 98371</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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