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+ADw-p class+AD0AIg-MsoNormal+ACIAPg-The surviving spouse has missed the nine-month disclaimer deadline, but depending on the client+IBk-s goals, there are some alternate strategies available.+ADw-o:p+AD4APA-/o:p+AD4APA-/p+AD4-
+ADw-p class+AD0AIg-MsoNormal+ACIAPgA8-o:p+AD4AJg-nbsp+ADsAPA-/o:p+AD4APA-/p+AD4-
+ADw-p class+AD0AIg-MsoNormal+ACIAPg-If the purpose of the disclaimer would have been to make use of the first spouse+IBk-s estate tax exemption amounts, then there is a workaround at the federal level-- the surviving spouse could file a federal estate tax return to elect portability
+IBM- to port over the first spouse+IBk-s unused federal estate tax exemption amount to apply on the surviving spouse+IBk-s second death to shelter the surviving spouse+IBk-s estate from federal estate tax.+ACY-nbsp+ADs- The IRS in 2022 extended the time for a surviving spouse to file
a 706 to elect portability to five years, so this might well work in your client+IBk-s situation as an alternative to disclaimer.+ADw-o:p+AD4APA-/o:p+AD4APA-/p+AD4-
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+ADw-p class+AD0AIg-MsoNormal+ACIAPg-Washington has no equivalent portability concept, which is why funding a credit trust via disclaimer is often key in making use of the first spouse+IBk-s +ACQ-2.193 million Washington estate tax exemption amount.+ACY-nbsp+ADs- If the surviving spouse can no
longer disclaim to fund the credit trust, at least the marital deduction would mean no estate tax due on assets passing to the surviving spouse (though a Washington estate tax return may have been required). +ACY-nbsp+ADs-The surviving spouse could then look to other lifetime
estate tax planning techniques to target the possible Washington estate tax exposure.
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+ADw-p class+AD0AIg-MsoNormal+ACIAPgA8-span style+AD0AIg-mso-ligatures:none+ACIAPg-Seattle WA+ACY-nbsp+ADs- 98144-3909+ADw-o:p+AD4APA-/o:p+AD4APA-/span+AD4APA-/p+AD4-
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+ADw-b+AD4-On Behalf Of +ADw-/b+AD4-Paul Neumiller+ADw-br+AD4-
+ADw-b+AD4-Sent:+ADw-/b+AD4- Friday, February 7, 2025 4:19 PM+ADw-br+AD4-
+ADw-b+AD4-To:+ADw-/b+AD4- WSBA Probate +ACY-amp+ADs- Trust Listserv +ACY-lt+ADs-wsbapt+AEA-lists.wsbarppt.com+ACY-gt+ADsAPA-br+AD4-
+ADw-b+AD4-Subject:+ADw-/b+AD4- +AFs-WSBAPT+AF0- Disclaimers after 9 Months?+ADw-o:p+AD4APA-/o:p+AD4APA-/span+AD4APA-/p+AD4-
+ADw-/div+AD4-
+ADw-/div+AD4-
+ADw-p class+AD0AIg-MsoNormal+ACIAPgA8-o:p+AD4AJg-nbsp+ADsAPA-/o:p+AD4APA-/p+AD4-
+ADw-p class+AD0AIg-MsoNormal+ACIAPgA8-span style+AD0AIg-font-size:12.0pt+ADs-font-family:+ACY-quot+ADs-Times New Roman+ACY-quot+ADs-,serif+ACIAPg-Client+IBk-s deceased spouse had a disclaimer trust in Will.+ACY-nbsp+ADs- Surviving spouse DID NOT disclaimer for at least two years.+ACY-nbsp+ADs- Now, client+IBk-s CPA says there is no work-around on
the federal level to make a valid disclaimer but asks if there is a work-around at the state level.+ACY-nbsp+ADs- I+IBk-m not aware of any (and way outta my wheelhouse) but I said I+IBk-d ask this group of esteemed attorneys.+ACY-nbsp+ADs- Is there a work-around for a late disclaimer or is
the client dead in the water?+ACY-nbsp+ADs- +ADw-o:p+AD4APA-/o:p+AD4APA-/span+AD4APA-/p+AD4-
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