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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal>Right now the most you can disclaim is $2,193,000 if that was the applicable amount on date of death.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Jeff<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal><b><span style='font-family:"Tahoma",sans-serif;mso-ligatures:none'>W. Jeff Davis<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'>BELL & DAVIS PLLC<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'>Attorneys at Law</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'><br>P.O. Box 510<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'>720 E. Washington Street, Suite 105<br>Sequim WA 98382<br>Phone: (360) 683.1129 <br>Fax: (360) 683.1258 <br>email: </span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;mso-ligatures:none'><a href="mailto:jeff@bellanddavispllc.com">jeff@bellanddavispllc.com</a><span style='color:black'><br></span></span><span style='mso-ligatures:none'><a href="http://www.bellanddavispllc.com/" target="_blank"><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:blue'>www.bellanddavispllc.com</span></a></span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'><br> <br>The information contained in this e-mail message may be privileged, confidential, and protected from disclosure. If you are not the intended recipient, any dissemination, distribution, or copying is strictly prohibited. If you think that you have received this e-mail message in error, please e-mail the sender at </span><span style='mso-ligatures:none'><a href="mailto:info@bellanddavispllc.com"><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:blue'>info@bellanddavispllc.com</span></a></span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:none'> or call 360.683.1129.</span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;mso-ligatures:none'><o:p></o:p></span></p><p class=MsoNormal><b><span style='mso-ligatures:none'><o:p> </o:p></span></b></p></div><p class=MsoNormal><o:p> </o:p></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>Rebecca King<br><b>Sent:</b> Monday, February 24, 2025 3:36 PM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> [WSBAPT] Disclaimer After IRA Transferred to Surviving Spouse<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Greetings,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>A surviving spouse “accepts” deceased spouse’s IRA worth $1,500,000 under a beneficiary designation (title has been changed to the surviving spouse), the surviving spouse has their own IRA worth $500,000, and the couple also has a brokerage account worth $2 million (not JTWROS). Surviving spouse wants to disclaim as much of the brokerage account as possible to avoid Washington State estate taxes on their death. What is the most the surviving spouse can disclaim and put in a disclaimer trust? <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I have received different answers from a couple of accountants, and I look forward to hearing from the RPPT brain trust on this! Thank you.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="108%" style='width:108.58%;margin-left:-4.5pt;border-collapse:collapse'><tr style='height:47.25pt'><td width="100%" valign=top style='width:100.0%;padding:0in 5.4pt 0in 5.4pt;height:47.25pt'><p class=MsoNormal style='margin-left:-5.25pt;text-autospace:none'>Warmest regards, <o:p></o:p></p><p class=MsoNormal style='margin-left:-5.25pt;text-autospace:none'><span style='font-size:16.0pt;font-family:"Script MT Bold";color:black'>Rebecca King</span><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:-5.25pt;text-autospace:none'><span style='font-family:"Book Antiqua",serif;color:black'>Attorney </span><o:p></o:p></p><p class=MsoNormal style='margin-left:-5.25pt;text-autospace:none'> <o:p></o:p></p></td></tr><tr style='height:.75in'><td width="100%" valign=top style='width:100.0%;padding:0in 5.4pt 0in 5.4pt;height:.75in'><p class=MsoNormal style='margin-left:-5.25pt'><b><span style='font-size:12.0pt;font-family:"Book Antiqua",serif'>Northwest Elder Law Group</span></b><b><span style='font-family:"Book Antiqua",serif'> </span></b><o:p></o:p></p><p class=MsoNormal style='margin-left:-5.25pt'><span style='font-family:"Book Antiqua",serif'>2150 N. 107<sup>th </sup>Street, Suite 501 </span><o:p></o:p></p><p class=MsoNormal style='margin-left:-5.25pt'><span style='font-family:"Book Antiqua",serif'>Seattle, WA 98133 </span><o:p></o:p></p><p class=MsoNormal style='margin-left:-5.25pt'><span style='font-family:"Book Antiqua",serif'>Main: (206) 937-6102 </span><o:p></o:p></p><p class=MsoNormal style='margin-left:-5.25pt'><span style='font-family:"Book Antiqua",serif'>Direct Line and Fax: (206) 866-6544 </span><o:p></o:p></p><p class=MsoNormal style='margin-left:-5.25pt'><span style='font-family:"Book Antiqua",serif'><a href="http://www.nwelg.com">www.nwelg.com</a> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:-5.25pt'><span style='font-family:"Book Antiqua",serif'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:-5.25pt;background:white'><b><i><span style='font-size:12.0pt;font-family:"Book Antiqua",serif;color:black'>Recognized for Providing Services in Elder Law</span></i></b><b><span style='font-size:12.0pt;color:#201F1E'> <o:p></o:p></span></b></p><p class=MsoNormal style='margin-left:-5.25pt;background:white'><span style='font-family:"Book Antiqua",serif;color:black;mso-ligatures:none'><img border=0 width=313 height=154 style='width:3.2604in;height:1.6041in' id="Picture_x0020_2" src="cid:image001.png@01DB86D3.AF555C30"></span><o:p></o:p></p></td></tr><tr style='height:66.15pt'><td width="100%" valign=top style='width:100.0%;padding:0in 5.4pt 0in 5.4pt;height:66.15pt'><p class=MsoNormal style='background:white'><span style='font-size:2.0pt;font-family:"Book Antiqua",serif;color:black'> </span><span style='font-size:8.0pt;font-family:"Book Antiqua",serif;color:black'> </span><o:p></o:p></p></td></tr><tr style='height:66.15pt'><td width="100%" valign=top style='width:100.0%;padding:0in 5.4pt 0in 5.4pt;height:66.15pt'><p class=MsoNormal style='margin-left:-5.25pt;background:white'><span style='font-family:"Book Antiqua",serif;color:black'>CONFIDENTIALITY NOTICE: This e-mail message, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information protected by law. Any unauthorized review, use, disclosure or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.</span><span style='color:black'> </span><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:10.0pt;color:#5B9BD5'> </span></b><o:p></o:p></p></td></tr></table><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>