<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Aptos;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;
mso-ligatures:standardcontextual;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
span.EmailStyle23
{mso-style-type:personal-reply;
font-family:"Times New Roman",serif;
color:windowtext;
font-weight:normal;
font-style:normal;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;
mso-ligatures:none;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Upon further reading and direction from Amy, I think she is right. 26 U.S. Code § 2518 holds that to be a qualified disclaimer “(4) as a result of such refusal, the interest
passes without any direction on the part of the person making the disclaimer and passes either (A) to the spouse of the decedent, or (B) to a person other than the person making the disclaimer.”<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">So, in answering the question, it appears that a non-spouse cannot disclaim an interest in real property under a TODD but then still receive the same real property under
the terms of a Will. At least, not as a “qualified” disclaimer.<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>
<div>
<p class="MsoNormal"><span style="mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><a name="Paul_A__Neumiller2"><span style="mso-ligatures:none"><img width="250" height="150" style="width:2.6in;height:1.5583in" id="_x0000_i1027" src="cid:image001.jpg@01DAF3C0.46500290"></span></a><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">IMPORTANT NOTICE: This e-mail message is intended to be received only by persons entitled to receive the confidential information it may contain. E-mail
messages to clients of Paul A. Neumiller presumptively contain information that is confidential and legally privileged; e-mail messages to non-clients are normally confidential and may also be legally privileged. Please do not read, copy, forward or store
this message unless you are the intended recipient of it. If you have received this message in error, please forward it back to the sender and delete it completely from your computer system.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;mso-ligatures:none">E-mail communication on the Internet may NOT be secure. There is a risk that this confidential communication may be intercepted illegally. There may also
be a risk of waiving attorney-client and/or work-product privileges that may attach to this communication. DO NOT forward this message to a third party. If you have any questions regarding this notice, please contact the sender.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"> <o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<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>Lewis, Amy C.<br>
<b>Sent:</b> Tuesday, August 20, 2024 5:30 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Will vs. TODD<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">It might be simpler to combine a TODD with a nonprobate notice to creditors procedure and skip the disclaimer.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">A non-spouse beneficiary cannot make a “qualified” disclaimer of one interest and still receive the asset in a different capacity – only a spouse can do that under federal law. Might be possible to make a non-qualified disclaimer in your
scenario, but you would need to take a look at RCW 11.86.041(2) and draft carefully.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:black;mso-ligatures:none"><o:p> </o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:6.0pt;margin-left:0in">
<span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:black">Amy Lewis, Attorney<br>
Pronouns she/her/hers<br>
<img width="211" height="68" style="width:2.2in;height:.7083in" id="_x0000_i1029" src="cid:image002.png@01DAF3C0.46500290"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black;mso-ligatures:none">909 A Street, Suite 600 | Tacoma, WA 98402<br>
phone 253.572.4500 | fax 253.272.5732 |</span><span style="color:#777777;mso-ligatures:none">
</span><span style="font-size:13.5pt;font-family:"Aptos",sans-serif;color:#777777;mso-ligatures:none"><a href="http://www.eisenhowerlaw.com/"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#C00000;text-decoration:none">www.eisenhowerlaw.com</span></a></span><span style="font-size:12.0pt;font-family:"Aptos",sans-serif;mso-ligatures:none">
<o:p></o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="mso-ligatures:none">From:</span></b><span style="mso-ligatures:none">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Paul Neumiller<br>
<b>Sent:</b> Tuesday, August 20, 2024 3:33 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Will vs. TODD<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">OK, so we know the title companies have multiple problems with Transfer on Death Deeds. But, I was wondering has anyone done an analysis of whether it is a good idea to
prepare a TODD anyway and give the family <i>an option</i> to use the TODD if the circumstances are right when the Decedent passes. (A lot of estate planning clients are coming in and requesting a TODD) RCW 64.80.100 appears to lock-in the family if the Decedent
signed and recorded a TODD. But a beneficiary can still disclaim the interest using RCWs 64.80.110 and 11.86.041 “(1) Unless the instrument creating an interest directs to the contrary, the interest disclaimed shall pass as if the beneficiary had died immediately
prior to the date of the transfer of the interest.”<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">So, can a beneficiary disclaim receiving the real property via the TODD but still receive the real property via terms of the Decedent’s Will? (Yeah, I know, the recipients
under the TODD and under the Will need to be the same.) If so, then by preparing the TODD, the family may have the option to utilize the TODD if it’s a good idea and disclaim the TODD if its not a good idea. Any thoughts?
<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="mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><a name="Paul_A__Neumiller"><span style="mso-ligatures:none"><img border="0" width="250" height="150" style="width:2.6in;height:1.5666in" id="Picture_x0020_1" src="cid:image001.jpg@01DAF3C0.46500290"></span></a><span style="mso-bookmark:Paul_A__Neumiller"></span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Aptos",sans-serif;mso-ligatures:none"><o:p> </o:p></span></p>
<div style="border:solid #7F7F7F 1.5pt;padding:1.0pt 4.0pt 1.0pt 4.0pt">
<div style="mso-element:para-border-div;border:solid #7F7F7F 1.5pt;padding:1.0pt 4.0pt 1.0pt 4.0pt">
<p class="MsoNormal" style="border:none;padding:0in"><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:gray">IMPORTANT/CONFIDENTIAL:</span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:gray">
</span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:gray">This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected by attorney-client privilege. The information
is intended only for the use of the intended recipient(s). Delivery of this message to anyone other than the intended recipient(s) is not intended to waive any privilege or otherwise detract from the confidentiality of the message. If you are not the intended
recipient, or if this message has been addressed to you in error, do not read, disclose, reproduce, distribute, disseminate or otherwise use this transmission. Rather,<em> please promptly notify the sender by reply e-mail, and then destroy all copies of the
message and its attachments, if any.</em> </span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:gray"><o:p></o:p></span></p>
</div>
</div>
</div>
</body>
</html>