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<div>I vote with Amy.</div>
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<div dir="ltr">Phil Jones</div>
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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> on behalf of Lewis, Amy C. <ALewis@Eisenhowerlaw.com><br>
<b>Sent:</b> Monday, February 6, 2023 4:42:00 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] disclaimers</font>
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<p class="x_MsoNormal">Yes, the spouse can sign a formula disclaimer tied to the WA exemption by the 9-month deadline. Then you can decide how to fund the disclaimer trust at a future date.</p>
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<font size="4" color="#777777"><span style="font-family:'Calibri','sans-serif'"><font size="3"><font color="#000000">
<p style="font-size:10pt; font-family:'Calibri','sans-serif'; margin:0in 0in 6pt">
<span style="font-family:'Calibri','sans-serif'">Amy Lewis, Attorney<br>
Pronouns she/her/hers<br>
</span><img src="cid:Logo_fa335a1d-9f24-4802-a3dd-b58f259e3c98.png" width="211" height="68" border="0" style="height:68px; width:211px"><br>
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</font></font></span><span style="font-size:11pt; font-family:'Calibri','sans-serif'"><span style="color:#000000"><span style="font-size:11pt; font-family:'Calibri','sans-serif'">909 A Street, Suite 600 | Tacoma, WA 98402<br>
</span><span style="font-size:11pt; font-family:'Calibri','sans-serif'"><strong style="color:#000000"></strong>phone 253.572.4500 | fax 253.272.5732 |</span></span></span><span style="font-size:11pt; font-family:'Calibri','sans-serif'">
</span><a href="https://nam11.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.eisenhowerlaw.com%2F&data=05%7C01%7Cpjones%40duffykekel.com%7C68b52cb5305a43842dfa08db08a48452%7C2d66ed5354fa4c2f8c4dbff1aca5479d%7C0%7C0%7C638113274924556857%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=rLoSY1TTi9oWivTBM9LijFHW5zsUHpU2kaeZeh4nOMc%3D&reserved=0" originalsrc="http://www.eisenhowerlaw.com/" shash="cGrUBWhSk4PzsPq6ppBv/n7AXHJjIFnRU8RV27y5E9fHLfIszwAyJj/P7+4Mo7GgU4cJO8PWCEwx/m1x77VWxAqsn5TSmZKbE/oLNxBRe+m2MmERSYMJIN0wNxdLQHU/hXH/9bGRxW9TqcaC2xuidZBgEAujni9evL57Zndz65s="><span style="font-size:11pt; text-decoration:none; font-family:'Calibri','sans-serif'; color:#c00000">www.eisenhowerlaw.com</span></a></font>
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<p class="x_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, February 6, 2023 4:00 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] disclaimers</p>
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<p class="x_MsoNormal">Listmates, Deceased has a disclaimer trust Will. Without disclaimer, everything passes to the surviving spouse. We are very close to the 9 mos disclaimer deadline and do not yet have complete asset valuations. The estate appears to
be under the federal estate tax limit but over WA’s estate tax limit, so disclaimer is advisable. Can the written disclaimer simply state that surviving spouse disclaims assets with a value equivalent to the WA estate tax exemption, and specify which assets
those actually are later, after the 9 mos. and once we have the assets valuations complete? Shannon</p>
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<p class="x_MsoNormal"><b><span style="font-size:13.0pt; font-family:"Times New Roman",serif; color:#323E4F">Shannon R. Jones | Attorney
</span></b><span style="font-size:12.0pt; font-family:"Times New Roman",serif; color:#323E4F"></span></p>
<p class="x_MsoNormal"><span style="font-size:12.0pt; font-family:"Times New Roman",serif; color:#323E4F">Campbell Barnett PLLC</span></p>
<p class="x_MsoNormal"><span style="font-size:10.0pt; font-family:"Times New Roman",serif; color:black">Direct: 253.848.3515</span></p>
<p class="x_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"></span></p>
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<p class="x_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"></span></p>
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