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I have used gifting by the surviving spouse instead of funding a disclaimer trust a number of times. It is easier for clients to understand, has more flexibility in the assets transferred, and has less administration. If you have a surviving spouse, move quickly
in case the surviving spouse dies. </div>
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<p class="MsoNormal"><a name="_MailAutoSig"><span style="color: rgb(127, 37, 65);">Derek W. Jensen, JD, LLM</span></a><span style="mso-bookmark:_MailAutoSig"><span style="mso-fareast-font-family:Calibri;
mso-no-proof:yes"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:_MailAutoSig"><i><span style="color: rgb(153, 107, 16);">Founding Partner</span></i></span><span style="mso-bookmark:_MailAutoSig"><span style="mso-fareast-font-family:Calibri;mso-no-proof:yes"><o:p></o:p></span></span></p>
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</span></span><span style="mso-bookmark:_MailAutoSig"><span style="font-size: 10pt; color: rgb(0, 37, 82);">Jensen Estate Law</span></span><span style="mso-bookmark:_MailAutoSig"><span style="mso-fareast-font-family:Calibri;mso-no-proof:yes"><o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:_MailAutoSig"><span style="font-size: 10pt; color: rgb(0, 37, 82);">1833 N 105<sup>th</sup> St, Suite 301 <br>
Seattle, WA 98133 <br>
Tel: 206-547-1412 <br>
<br>
Located at Thinkspace Redmond<br>
8201 164<sup>th</sup> Ave NE, Second Floor <br>
Redmond, WA 98052 <br>
</span></span><span style="mso-bookmark:_MailAutoSig"><span style="color: rgb(0, 37, 82);"><br>
</span></span><span style="mso-bookmark:_MailAutoSig"><span style="font-size: 10pt; color: rgb(0, 37, 82);">Find us on the web at: </span></span><a href="http://www.jensenestatelaw.com/"><span style="mso-bookmark:_MailAutoSig"><span style="font-size: 10pt; color: rgb(0, 37, 82);">www.jensenestatelaw.com</span></span><span style="mso-bookmark:_MailAutoSig"></span></a><span style="mso-bookmark:_MailAutoSig"><span style="font-size: 8pt; color: rgb(0, 37, 82);"><br>
<br>
NOTICE: This e-mail message and all attachments transmitted with it may contain legally privileged and confidential information intended solely for the use of the addressee. If you are not the intended recipient, you are hereby notified that any reading, dissemination,
distribution, copying, or other use of this message or its attachments is strictly prohibited. If you have received this message in error, please notify the sender immediately by electronic mail or by telephone (206) 547-1412 and delete this message and any
copies or backups. Thank you.</span></span><span style="mso-bookmark:_MailAutoSig"><span style="mso-fareast-font-family:Calibri;mso-no-proof:yes"><o:p></o:p></span></span></p>
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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> Friday, January 5, 2024 5:32 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] HELP - DISCLAIMER</font>
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<p class="x_MsoNormal">Diane,</p>
<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal"> You are not alone. I had this happen recently. In our matter, the disclaimer would have been made by a surviving spouse in order to fund a credit shelter trust. We had the surviving spouse make gifts instead. Not ideal
because now those assets are not available to the surviving spouse, but all parties agreed that she is unlikely to need them. In our case we were only concerned about Washington estate tax, so this was a reasonably good solution. We waived our fees, and
the client took it fairly well.</p>
<p class="x_MsoNormal"> </p>
<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 width="211" height="68" border="0" style="height:68px; width:211px" data-outlook-trace="F:1|T:1" src="cid:Logo_fa335a1d-9f24-4802-a3dd-b58f259e3c98.png"><br>
</p>
</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="http://www.eisenhowerlaw.com/"><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><span style="">From:</span></b><span style=""> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Diane J. Kiepe<br>
<b>Sent:</b> Tuesday, January 2, 2024 5:40 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] HELP - DISCLAIMER</span></p>
</div>
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<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal"><span style="font-size:12.0pt; font-family:"Times New Roman",serif">Hello All,</span></p>
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<p class="x_MsoNormal"><span style="font-size:12.0pt; font-family:"Times New Roman",serif">I could tell a long story but ultimately the bottom line is that I missed a disclaimer period for WA State – has this every happened and what have you done about it?
Am I the only fool out here….</span></p>
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<p class="x_MsoNormal"><i><span style="font-family:"Script MT Bold""> </span></i></p>
<p class="x_MsoNormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe</span></i></p>
<p class="x_MsoNormal"><span style="">Douglas Eden, P.S.</span></p>
<p class="x_MsoNormal"><span style="">717 W. Sprague Ave., Suite 1500</span></p>
<p class="x_MsoNormal"><span style="">Spokane, WA 99201</span></p>
<p class="x_MsoNormal"><span style=""><a href="mailto:djkiepe@depdslaw.com">djkiepe@depdslaw.com</a></span></p>
<p class="x_MsoNormal"><span style="">509-455-5300</span></p>
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<p class="x_MsoNormal"><span style="font-family:"Times New Roman",serif">KINDLY ALLOW 2-4 WORKING DAYS TO RECEIVE A RESPONSE TO NON-URGENT EMAILS. FEEL FREE TO SEND YOUR EMAIL (OR RESEND YOUR EMAIL AS THE CASE MAY BE) MARKED URGENT IN THE SUBJECT LINE.</span></p>
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