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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">No, not necessarily. If it is a properly drafted Disclaimer Trust the spouse can be the trustee. Key to determining if it is properly drafted is the powers the surviving
spouse holds as trustee. For example, if principal distributions can be made upon demand of the spouse, this power is to broad and, when held by surviving spouse, create 2036-2038 issues upon his/her death. If certain powers are granted in the Trustee power
section it can cause estate inclusion as well - <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">My guess, though, since the document calls it a Disclaimer Trust is the Trust has very standard language, income to spouse, principal based on maintenance, education, health,
support – that is “good language’ from a tax perspective. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Something between the two samples above has to be reviewed in light of the power actually granted –
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">If you are concerned with the language you have and want a second set of eyes, I’d be happy to give my 2 cents if it’s not a rush
</span><span style="font-size:12.0pt;font-family:"Segoe UI Emoji",sans-serif">😉</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><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"><i><span style="font-family:"Script MT Bold";mso-ligatures:none">Diane J. Kiepe<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold";mso-ligatures:none"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><span style="mso-ligatures:none">Diane J. Kiepe<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">Douglas Eden<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">717 W. Sprague Ave.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">Suite 1500<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">Spokane, WA 99201<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><a href="mailto:djkiepe@depdslaw.com"><span style="color:#0563C1">djkiepe@depdslaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">509-455-5300<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"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="mso-ligatures:none">From:</span></b><span style="mso-ligatures:none"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Joshua Grant<br>
<b>Sent:</b> Tuesday, February 28, 2023 9:49 AM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] Disclaimer Trust Will; surviving spouse as trustee??<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><a name="OLE_LINK1"></a><a name="OLE_LINK2"><span style="mso-bookmark:OLE_LINK1">I am reviewing a Disclaimer Trust Will prepared by another attorney. It provides that in the event the surviving spouse disclaims property that it will go
into a disclaimer trust. It names the surviving spouse as the trustee. The goal is to maximize the estate savings by keeping assets disclaimed out of SS’s estate. Does the trustee of the disclaimer trust have to be someone other than the SS?<o:p></o:p></span></a></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><o:p> </o:p></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><b><span style="font-size:18.0pt;color:#004080;mso-ligatures:none">Joshua F. Grant</span></b></span></span><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="font-size:14.0pt;color:#004080;mso-ligatures:none"><br>
</span></span></span><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="font-size:14.0pt;color:black;mso-ligatures:none"><img border="0" width="166" height="34" style="width:1.7291in;height:.3541in" id="Picture_x0020_2" src="cid:image001.png@01D94B5C.11432DB0"></span></span></span><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="font-size:14.0pt;color:black;mso-ligatures:none"><br>
</span></span></span><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="color:#004080;mso-ligatures:none">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578<o:p></o:p></span></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"></span></span><a href="mailto:jgrant@advocateslg.com"><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"><span style="mso-ligatures:none">jgrant@advocateslg.com</span></span></span><span style="mso-bookmark:OLE_LINK2"><span style="mso-bookmark:OLE_LINK1"></span></span></a><span style="mso-bookmark:OLE_LINK1"></span><span style="mso-bookmark:OLE_LINK2"></span><span style="color:#004080;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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