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<p class="MsoNormal">Greetings,<o:p></o:p></p>
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<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>
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<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>
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<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>
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<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">www.nwelg.com </span><o:p></o:p></p>
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<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>
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<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>
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