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<div>I have a follow-up question about renunciation of gifts in general. I know that for tax purposes a disclaimer has to happen within 9 months. But for non-tax purposes, can a beneficiary still renounce a gift after that? Under common law, presumably?</div>
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<div data-smartmail="gmail_signature">Eric Nelsen<br>
Sayre Law Offices PLLC<br>
206-625-0092</div>
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<div class="gmail_quote">On Feb 7, 2025 7:42 PM, Sara Longley <slongley@pnwtaxlaw.com> wrote:<br type="attribution">
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<p><a name="_MailEndCompose"><span style="font-size:11pt;font-family:'calibri' , sans-serif;color:#1f497d">A disclaimer must generally be made within 9 months. See RCW 11.86 et seq.:
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<p><a href="https://app.leg.wa.gov/RCW/default.aspx?cite=11.86.031"><span style="font-size:11pt;font-family:'calibri' , sans-serif">https://app.leg.wa.gov/RCW/default.aspx?cite=11.86.031</span></a><span style="font-size:11pt;font-family:'calibri' , sans-serif;color:#1f497d"></span></p>
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<p style="background:white"><span style="font-family:'calibri' , sans-serif;color:#1f497d"><img src="cid:image003.png@01DB7998.4A39E660" alt="cid:image001.png@01DB0E74.D67AAA40" height="86" width="288" border="0"></span><span style="color:#1f497d"></span></p>
<p style="background:white"><span style="font-family:'segoe ui' , sans-serif;color:#3b3838"> </span><span style="color:#1f497d"></span></p>
<p style="background:white"><span style="font-size:11pt;font-family:'segoe ui' , sans-serif;color:#3b3838">Sara D. Longley, Attorney</span><span style="color:#1f497d"></span></p>
<p style="background:white"><span style="font-size:11pt;font-family:'segoe ui' , sans-serif;color:#3b3838">(Main) 360.378.4450 ext. 107</span><span style="color:#1f497d"></span></p>
<p style="background:white"><span style="font-size:11pt;font-family:'segoe ui' , sans-serif;color:#3b3838">(Direct) 360.468.7230</span><span style="color:#1f497d"></span></p>
<p style="background:white"><a href="mailto:Slongley@pnwtaxlaw.com"><span style="font-size:11pt;font-family:'segoe ui' , sans-serif;color:#0563c1">Slongley@pnwtaxlaw.com</span></a><span style="color:#1f497d"></span></p>
<p style="background:white"><a href="http://www.pnwtaxlaw.com/"><span style="font-size:11pt;font-family:'segoe ui' , sans-serif;color:#0563c1">www.pnwtaxlaw.com</span></a><span style="color:#1f497d"></span></p>
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<p><b><span style="font-size:11pt;font-family:'calibri' , sans-serif">From:</span></b><span style="font-size:11pt;font-family:'calibri' , sans-serif"> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Sarah McCarthy<br>
<b>Sent:</b> Friday, February 7, 2025 4:43 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Disclaimers after 9 Months?</span></p>
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<p><span style="font-size:18pt;font-family:'arial' , sans-serif">Please reply to the list!</span><br clear="all">
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<p style="margin:0in;margin-bottom:0.0001pt"><b><span style="font-family:'trebuchet ms' , sans-serif;color:black">Sarah O’Farrell McCarthy</span></b></p>
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</span></b><span style="font-family:'trebuchet ms' , sans-serif">Attorney, Partner |
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<p>On Fri, Feb 7, 2025 at 4:19 PM Paul Neumiller <<a href="mailto:pneumiller@hotmail.com">pneumiller@hotmail.com</a>> wrote:</p>
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<p>Client’s deceased spouse had a disclaimer trust in Will. Surviving spouse DID NOT disclaimer for at least two years. Now, client’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. I’m not aware of any (and way outta my wheelhouse) but I said I’d ask this group of esteemed attorneys. Is there a work-around for a late disclaimer or is the client dead in the water?
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<p><a name="m_8891706909331042633_Paul_A__Neumiller"><img src="cid:image004.jpg@01DB7998.4A39E660" height="150" width="250" border="0"></a></p>
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