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<p class="MsoNormal"><span style="font-size:11.0pt">They can, but then they are making a gift of the disclaimed asset.<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> Friday, February 28, 2025 8:22 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>
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<p class="MsoNormal">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="MsoNormal">Eric Nelsen<br>
Sayre Law Offices PLLC<br>
206-625-0092<o:p></o:p></p>
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<p class="MsoNormal">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><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 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_i1026" 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 style="margin:0in"><b><span style="font-family:"Trebuchet MS",sans-serif;color:black">Sarah O’Farrell McCarthy</span></b><o:p></o:p></p>
<p style="margin:0in"><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 style="margin:0in"><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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www.kawlawyers.com</a></span><o:p></o:p></p>
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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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