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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">One disclaimer document can:<o:p></o:p></span></p>
<ol style="margin-top:0in" start="1" type="1">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo1"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Disclaim from the wife to the estate, and
<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo1"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Disclaim from the estate to the revocable trust (although in your case the assets will already go there, so this
second disclaimer is not necessary and should not be included), and<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo1"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Disclaim from the revocable trust to the bypass trust.<o:p></o:p></span></li></ol>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">The one disclaimer document needs to specifically state what is being done and is not being done, but it can all be done in one disclaimer document.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">I express no opinion on whether surviving spouse is disclaiming a half or a whole. Or whether more than one deed is needed. Keep in mind that surviving spouse cannot disclaim
what she owned before decedent died. Disclaiming spouse can disclaim only what she inherited from decedent.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Phil Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Philip N. Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Duffy Kekel LLP<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">900 S.W. Fifth Ave. Suite 2500<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Portland, OR 97204<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><a href="mailto:pjones@duffykekel.com">pjones@duffykekel.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-1371 – office<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 853-1482 – cell<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-3574 - fax<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><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>Jenny Ling<br>
<b>Sent:</b> Sunday, November 5, 2023 9:18 AM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] Disclaimer where there is unfunded Trust<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<span class="s1"><b><span style="font-size:26.5pt;font-family:"UICTFontTextStyleBody",serif">Dear All</span></b></span><span style="font-size:26.5pt"><o:p></o:p></span></p>
<p class="p2" style="margin:0in;font-stretch: normal;min-height: 26px;-webkit-text-size-adjust: auto">
<span style="font-size:16.0pt"> <o:p></o:p></span></p>
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<span class="s2"><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif">I recently had a Surviving spouse reach out to me for an estate administration where there is only a pour over will to Trustee of revocable Trust and revocable trust.
There is no community property agreement and there are no assets funded into the trust. Spouse is PR and Trustee of the trust. </span></span><span style="font-size:16.0pt"><o:p></o:p></span></p>
<p class="p3" style="margin:0in;font-stretch: normal;-webkit-text-size-adjust: auto">
<span style="font-size:16.0pt"> <o:p></o:p></span></p>
<p class="p2" style="margin:0in;font-stretch: normal;min-height: 26px;-webkit-text-size-adjust: auto">
<span style="font-size:16.0pt"> Surviving</span><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif"> spouse is the initial beneficiary in trust. The trust has provisions for the surviving spouse to disclaim to a bypass trust. </span><span style="font-size:16.0pt"><o:p></o:p></span></p>
<p class="p2" style="margin:0in;font-stretch: normal;min-height: 26px;-webkit-text-size-adjust: auto">
<span style="font-size:16.0pt"> <o:p></o:p></span></p>
<p class="p3" style="margin:0in;font-stretch: normal;-webkit-text-size-adjust: auto">
<span class="s2"><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif">For the spouse’s disclaimer of real property, is the proper procedure for the PR to transfer the RP to the trust first, and then have spouse sign and deliver disclaimer
to Trustee since the pour over is to the Trustee of the Trust, OR can the spouse sign and deliver disclaimer to PR, and then have PR transfer real property to Bypass trust. </span></span><span style="font-size:16.0pt"><o:p></o:p></span></p>
<p class="p2" style="margin:0in;font-stretch: normal;min-height: 26px;-webkit-text-size-adjust: auto">
<span style="font-size:16.0pt"> <o:p></o:p></span></p>
<p class="p3" style="margin:0in;font-stretch: normal;-webkit-text-size-adjust: auto">
<span class="s2"><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif">I’m hoping to avoid the client having to pay for multiple deed recordings if it can be prevented. </span></span><span style="font-size:16.0pt"><o:p></o:p></span></p>
<p class="p2" style="margin:0in;font-stretch: normal;min-height: 26px;-webkit-text-size-adjust: auto">
<span style="font-size:16.0pt"> <o:p></o:p></span></p>
<p class="p3" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:16.0pt;margin-left:0in;font-stretch: normal;-webkit-text-size-adjust: auto">
<span class="s2"><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif">Thank you!! </span></span><span style="font-size:16.0pt"><o:p></o:p></span></p>
<p class="p3" style="margin:0in;font-stretch: normal;-webkit-text-size-adjust: auto">
<em><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif;color:#454545"> Jenny Ling</span></em><span style="font-size:16.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><em><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif;color:#454545">The Law Offices of Jenny Ling, PLLC</span></em>
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<p class="MsoNormal"><em><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif;color:#454545;font-style:normal">14900 Interurban Ave S, Ste 280
<o:p></o:p></span></em></p>
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<p class="MsoNormal"><em><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif;color:#454545;font-style:normal">Seattle, WA 98168</span></em><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif;color:#454545">
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<p class="MsoNormal"><em><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif;color:#454545">206-859-5098</span></em><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif;color:#454545">
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<p class="MsoNormal"><em><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif;color:#454545"><a href="http://www.jennylinglaw.com"><span style="font-style:normal">www.jennylinglaw.com</span></a></span></em><span style="font-size:16.0pt;font-family:"UICTFontTextStyleBody",serif;color:#454545">
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