<div dir="ltr"><div dir="ltr"><div class="gmail_default" style="font-family:arial,sans-serif;font-size:small">Good afternoon all!<div><br></div><div>I am reviewing an RLT drafted 25 years ago by another attorney that directs the creation of a Decedent's Trust and a Survivor's Trust when the first spouse dies, presumably for tax planning purposes. The first spouse died recently. The RLT assets are well below the Washington estate tax threshold (just over a million total), and the surviving spouse does not want the extra work of the assets being divided into 2 separate trusts - especially when there is no benefit tax-wise. </div><div><br></div><div>My understanding is the Decedent's Trust is irrevocable, and there is no language in the RLT that makes the Decedent's Trust discretionary, or providing that it can be changed or revoked. Absent that, is there any way for the surviving spouse/trustee to unwind this and just have access to all of the RLT assets outright? I'm not experienced with TEDRA, but is that an option in this situation? </div><div><br></div><div>Thank you in advance for your insight!</div><div><br></div></div><div><div dir="ltr" class="gmail_signature"><div dir="ltr"><div><span style="color:rgb(34,34,34);font-family:arial,sans-serif">Warmly,</span></div><div><span style="color:rgb(34,34,34);font-family:arial,sans-serif">Kendel</span></div><div><span style="color:rgb(34,34,34);font-family:arial,sans-serif"><br></span></div><div><span style="color:rgb(34,34,34);font-family:arial,sans-serif">--</span></div><div><div style="color:rgb(34,34,34)"><div dir="ltr" align="left" style="margin-left:0pt"><div dir="ltr" align="left" style="margin-left:0pt"><div dir="ltr" align="left" style="margin-left:0pt"><table style="border:none;border-collapse:collapse"><colgroup><col width="338"><col width="74"></colgroup><tbody><tr style="height:0pt"><td style="vertical-align:top;padding:5pt;overflow:hidden"><p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Arial;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">Kendel Froese </span></p><p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Arial;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">Attorney, <a href="https://www.froeselawpllc.com" target="_blank">Froese Law PLLC</a></span></p><p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Arial;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">203 N. Washington | Suite 200 | </span><span style="background-color:transparent;font-family:Arial;font-size:10pt;white-space:pre-wrap">Spokane, WA | 99201 </span></p><p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Arial;background-color:transparent;vertical-align:baseline;white-space:pre-wrap">509.514.5317 (Call & Text) </span></p><p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Arial;background-color:transparent;font-style:italic;vertical-align:baseline;white-space:pre-wrap">Instantly schedule an appointment with me </span><a href="https://calendly.com/froeselawpllc" target="_blank"><span style="font-size:10pt;font-family:Arial;color:rgb(17,85,204);background-color:transparent;font-style:italic;vertical-align:baseline;white-space:pre-wrap">here</span></a><span style="font-size:10pt;font-family:Arial;background-color:transparent;font-style:italic;vertical-align:baseline;white-space:pre-wrap">!</span></p></td><td style="vertical-align:top;padding:5pt;overflow:hidden"><p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt"><img width="81" height="96" src="https://ci3.googleusercontent.com/mail-sig/AIorK4zIKTONA4xR_ILmHA0lPNyhV8gYAahIDfE1ggzT7AFZZ37uqqMctCKGu4jXmiuQpGJ1gLu9nes"></p></td></tr></tbody></table></div></div></div></div></div><div><div style="color:rgb(34,34,34)"><p class="MsoNormal"><b style="font-size:12px;font-family:arial,sans-serif">Please Note!</b><br></p><p class="MsoNormal"><span style="font-size:9pt"><font face="arial, sans-serif">The information contained in this email and any attachments are meant only for the use of the intended recipient and may be confidential and/or privileged. If you are reading this communication and are not the intended recipient, any unauthorized use, disclosure or copying is strictly prohibited, and may be unlawful. If you received this communication by mistake, please immediately notify the sender by return email, and delete the original message and all copies from your system. Thank you for your cooperation!</font></span></p></div></div></div></div></div></div></div>