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<p class="MsoNormal"><span style="font-size:11.0pt">Eric,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> You are often the one helping others, so happy to be able to contribute to your analysis of this issue.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<font size="4" color="#777777"><span style="FONT-FAMILY: 'Calibri','sans-serif'"><font size="3"><font color="#000000"><o:p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Calibri','sans-serif'">
<p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Calibri','sans-serif'; MARGIN: 0in 0in 6pt"><span style="FONT-FAMILY: 'Calibri','sans-serif'">Amy Lewis,
Attorney<br>Pronouns she/her/hers<br></span><img style="HEIGHT: 68px; WIDTH: 211px" src="cid:Logo_fa335a1d-9f24-4802-a3dd-b58f259e3c98.png" width="211" height="68" border="0"><br></p></o:p></font></font></span><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'"><span style="COLOR: #000000"><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'">909 A Street, Suite
600 | Tacoma, WA 98402<br></span><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'"><strong style="COLOR: #000000"></strong>phone 253.572.4500 | fax 253.272.5732
|</span></span></span><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'"> </span><a href="http://www.eisenhowerlaw.com/"><span style="FONT-SIZE: 11pt; TEXT-DECORATION: none; FONT-FAMILY: 'Calibri','sans-serif'; COLOR: #c00000; text-underline: none">www.eisenhowerlaw.com</span></a></font>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Eric Nelsen<br>
<b>Sent:</b> Monday, March 3, 2025 2:13 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Disclaimers after 9 Months?<o:p></o:p></span></p>
</div>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Thank you, just found it—the phrase “constructive disclaimer” was what I was lacking.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">In re Ferara, 83404-5-I (Wash. App. Jan 16, 2024)
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">The listserv is the best! Thank you all.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:11.0pt">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Sayre Law Offices, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><a href="mailto:eric@sayrelawoffices.com"><span style="color:#467886">eric@sayrelawoffices.com</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
<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>Anna Cashman<br>
<b>Sent:</b> Monday, March 3, 2025 2:11 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> Re: [WSBAPT] Disclaimers after 9 Months?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">It was Estate of Ferara:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><a href="https://caselaw.findlaw.com/court/wa-court-of-appeals/115714416.html">https://caselaw.findlaw.com/court/wa-court-of-appeals/115714416.html</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
<p class="MsoNormal" style="background:white"><b><i><span style="font-family:"Times New Roman",serif;color:black;mso-ligatures:standardcontextual">Anna M. Cashman</span></i></b><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-family:"Calibri",sans-serif;color:black"><img border="0" width="86" height="62" style="width:.8958in;height:.6458in" id="Picture_x0020_1370483904" src="cid:image001.jpg@01DB8C46.EAC01DA0"></span><span style="font-family:"Calibri",sans-serif;color:black;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black;mso-ligatures:standardcontextual">Tel (206) 382-4414 ext. 234 / Fax (206) 382-4412 / </span><span style="color:black;mso-ligatures:standardcontextual"><a href="mailto:acashman@khbblaw.com"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">acashman@khbblaw.com</span></a></span><span style="font-family:"Calibri",sans-serif;color:black;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;background:white">
<span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black;mso-ligatures:standardcontextual">705 Second Avenue / Suite 800 / Seattle, WA 98104 / </span><span style="color:black;mso-ligatures:standardcontextual"><a href="http://www.khbblaw.com/"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">www.khbblaw.com</span></a></span><span style="font-family:"Calibri",sans-serif;color:black;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
<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>Lewis, Amy C.<br>
<b>Sent:</b> Monday, March 3, 2025 1:55 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> Re: [WSBAPT] Disclaimers after 9 Months?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">There was a recent case in which the court found a constructive disclaimer where beneficiaries opposed distribution of their share of the estate. I don’t remember the timeline or if the opinion addressed
vesting or tax consequences.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"><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 border="0" width="211" height="68" style="width:2.1979in;height:.7083in" id="_x0000_i1033" src="cid:image002.png@01DB8C46.EAC01DA0"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">909 A Street, Suite 600 | Tacoma, WA 98402<br>
phone 253.572.4500 | fax 253.272.5732 |</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#777777">
</span><span style="font-size:13.5pt;color:#777777"><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>
<o:p></o:p></p>
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<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
<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>Eric Nelsen<br>
<b>Sent:</b> Monday, March 3, 2025 11:56 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Disclaimers after 9 Months?<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Thanks Sara, for the cite—helpful to get me oriented. So we’re talking state law at the moment, though I know that chapter was enacted mainly to buttress disclaimers for tax purposes under IRC.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">I note that RCW 11.86.080 indicates that the chapter doesn’t abridge the rights of a beneficiary to release or renounce under other law already existing. So I’m back to the common law again, and I am thinking
that a later-than-9-months renunciation remains legally valid as a matter of property ownership/rights, if the facts and circumstances are consistent. The IRC and Ch. 11.86 RCW control as to the tax treatment of such a renunciation—that is, it’s not an effective
disclaimer for tax purposes, and could be considered a gift by the beneficiary to the new resulting recipient for gift tax purposes—but that is only a tax effect, not a prohibition on the later-than-9-months renunciation itself.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:11.0pt">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Sayre Law Offices, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><a href="mailto:eric@sayrelawoffices.com"><span style="color:#467886">eric@sayrelawoffices.com</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
<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>Sara Longley<br>
<b>Sent:</b> Monday, March 3, 2025 11:29 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Disclaimers after 9 Months?<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal"><span style="color:black">I read the statute to say that lack of notice to the beneficiary is irrelevant so long as "the beneficiary is finally ascertained and the beneficiary's interest is indefeasibly vested". RCW 11.86.031(2)(c). <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="color:black">Seems like one of those instances where the statute is written to provide finality, sometimes at the expense of rationality.<o:p></o:p></span></p>
</div>
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<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="color:black">Sara<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
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<p style="background:white"><span style="font-size:11.0pt;font-family:"Segoe UI",sans-serif;color:#3B3838">Sara D. Longley, Attorney</span><o:p></o:p></p>
<p style="background:white"><span style="font-size:11.0pt;font-family:"Segoe UI",sans-serif;color:#3B3838">(Main) 360.378.4450 ext. 107</span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">
<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>> on behalf of Eric Nelsen <<a href="mailto:eric@sayrelawoffices.com">eric@sayrelawoffices.com</a>><br>
<b>Sent:</b> Monday, March 3, 2025 11:17 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Disclaimers after 9 Months?</span> <o:p></o:p></p>
<div>
<p class="MsoNormal"> <o:p></o:p></p>
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<p class="xmsonormal"><span style="font-size:11.0pt">Is that under IRC? Or the common law? In other words, is a gift legally presumed to be accepted for tax purposes (or all purposes?) if it’s not disclaimed within 9 months?</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt">This is truly not a tax situation—imagine a circumstance where, say, a will specifies gift of a car to a beneficiary. The beneficiary can’t be located for 10 months, and once contacted, refuses the gift and
refuses to deal with it in any way. It’s a true refusal of the gift, it’s not a tax dodge.</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
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<p class="xmsonormal"><span style="font-size:11.0pt">Sincerely,</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt">Eric</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt">Eric C. Nelsen</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt">Sayre Law Offices, PLLC</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt">1417 31st Ave South</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt">Seattle WA 98144-3909</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt">206-625-0092</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt"><a href="mailto:eric@sayrelawoffices.com"><span style="color:#467886">eric@sayrelawoffices.com</span></a></span><o:p></o:p></p>
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<p class="xmsonormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
<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>Lewis, Amy C.<br>
<b>Sent:</b> Monday, March 3, 2025 10:08 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Disclaimers after 9 Months?</span><o:p></o:p></p>
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<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt">They can, but then they are making a gift of the disclaimed asset.</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-family:"Calibri",sans-serif;color:black"> </span><o:p></o:p></p>
<p style="margin-bottom:6.0pt"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:black">Amy Lewis, Attorney<br>
Pronouns she/her/hers<br>
<img border="0" width="211" height="68" style="width:2.1979in;height:.7083in" id="x_Picture_x0020_2" src="cid:image002.png@01DB8C46.EAC01DA0"></span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">909 A Street, Suite 600 | Tacoma, WA 98402<br>
phone 253.572.4500 | fax 253.272.5732 |</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#777777">
</span><span style="font-size:13.5pt;color:#777777"><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>
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<p class="xmsonormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
<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>Eric Nelsen<br>
<b>Sent:</b> Friday, February 28, 2025 8:22 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> Re: [WSBAPT] Disclaimers after 9 Months?</span><o:p></o:p></p>
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<p class="xmsonormal"> <o:p></o:p></p>
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<p class="xmsonormal">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?<o:p></o:p></p>
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<p class="xmsonormal">Eric Nelsen<br>
Sayre Law Offices PLLC<br>
206-625-0092<o:p></o:p></p>
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<p class="xmsonormal">On Feb 7, 2025 7:42 PM, Sara Longley <<a href="mailto:slongley@pnwtaxlaw.com">slongley@pnwtaxlaw.com</a>> wrote:<o:p></o:p></p>
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<p><span style="font-size:11.0pt;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><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p><a href="https://app.leg.wa.gov/RCW/default.aspx?cite=11.86.031"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">https://app.leg.wa.gov/RCW/default.aspx?cite=11.86.031</span></a><o:p></o:p></p>
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<p><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p style="background:white"><span style="font-family:"Calibri",sans-serif;color:#1F497D"><img border="0" width="288" height="86" style="width:3.0in;height:.8958in" id="_x0000_i1030" src="cid:image003.png@01DB7998.4A39E660"></span><o:p></o:p></p>
<p style="background:white"><span style="font-family:"Segoe UI",sans-serif;color:#3B3838"> </span><o:p></o:p></p>
<p style="background:white"><span style="font-size:11.0pt;font-family:"Segoe UI",sans-serif;color:#3B3838">Sara D. Longley, Attorney</span><o:p></o:p></p>
<p style="background:white"><span style="font-size:11.0pt;font-family:"Segoe UI",sans-serif;color:#3B3838">(Main) 360.378.4450 ext. 107</span><o:p></o:p></p>
<p style="background:white"><span style="font-size:11.0pt;font-family:"Segoe UI",sans-serif;color:#3B3838">(Direct) 360.468.7230</span><o:p></o:p></p>
<p style="background:white"><a href="mailto:Slongley@pnwtaxlaw.com"><span style="font-size:11.0pt;font-family:"Segoe UI",sans-serif;color:#0563C1">Slongley@pnwtaxlaw.com</span></a><o:p></o:p></p>
<p style="background:white"><a href="http://www.pnwtaxlaw.com/"><span style="font-size:11.0pt;font-family:"Segoe UI",sans-serif;color:#0563C1">www.pnwtaxlaw.com</span></a><o:p></o:p></p>
<p style="background:white"><span style="font-size:11.0pt;font-family:"Segoe UI",sans-serif;color:#3B3838"> </span><o:p></o:p></p>
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<p><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<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 <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Disclaimers after 9 Months?</span><o:p></o:p></p>
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<p><span style="font-size:18.0pt;font-family:"Arial",sans-serif">Please reply to the list!</span><br clear="all">
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<p><b><span style="font-family:"Trebuchet MS",sans-serif;color:black">Sarah O’Farrell McCarthy</span></b><o:p></o:p></p>
<p><b><span style="font-family:"Trebuchet MS",sans-serif;color:black">(Pronouns: she / her)<br>
</span></b><span style="font-family:"Trebuchet MS",sans-serif">Attorney, Partner |
<span style="color:black">Kelly, Arndt & Walker, Attorneys at Law, PLLP</span><span style="color:#1F497D"><br>
</span><span style="color:black">P.O. Box 290 | 6443 Harding Avenue | Clinton, WA 98236</span></span><o:p></o:p></p>
<p><span style="font-family:"Trebuchet MS",sans-serif;color:black">(Located on Whidbey Island, Island County, Washington)<br>
Phone: (360) 341-1515 | Fax: (360) 341-3272<br>
</span><span style="font-family:"Trebuchet MS",sans-serif;color:#222222"><a href="mailto:sarah@kawlawyers.com">sarah@kawlawyers.com</a></span><span style="font-family:"Trebuchet MS",sans-serif;color:#1F497D"> </span><span style="font-family:"Trebuchet MS",sans-serif;color:black">|
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<p>On Fri, Feb 7, 2025 at 4:19<span style="font-family:"Arial",sans-serif"> </span>PM Paul Neumiller <<a href="mailto:pneumiller@hotmail.com">pneumiller@hotmail.com</a>> wrote:<o:p></o:p></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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