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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). </div>
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Seems like one of those instances where the statute is written to provide finality, sometimes at the expense of rationality.</div>
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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> on behalf of Eric Nelsen <eric@sayrelawoffices.com><br>
<b>Sent:</b> Monday, March 3, 2025 11:17 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Disclaimers after 9 Months?</font>
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<p class="x_MsoNormal"><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></p>
<p class="x_MsoNormal"><span style="font-size:11.0pt"> </span></p>
<p class="x_MsoNormal"><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></p>
<p class="x_MsoNormal"><span style="font-size:11.0pt"> </span></p>
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<p class="x_MsoNormal"><span style="font-size:11.0pt">Sincerely,</span></p>
<p class="x_MsoNormal"><span style="font-size:11.0pt"> </span></p>
<p class="x_MsoNormal"><span style="font-size:11.0pt">Eric</span></p>
<p class="x_MsoNormal"><span style="font-size:11.0pt"> </span></p>
<p class="x_MsoNormal"><span style="font-size:11.0pt">Eric C. Nelsen</span></p>
<p class="x_MsoNormal"><span style="font-size:11.0pt">Sayre Law Offices, PLLC</span></p>
<p class="x_MsoNormal"><span style="font-size:11.0pt">1417 31st Ave South</span></p>
<p class="x_MsoNormal"><span style="font-size:11.0pt">Seattle WA 98144-3909</span></p>
<p class="x_MsoNormal"><span style="font-size:11.0pt">206-625-0092</span></p>
<p class="x_MsoNormal"><span style="font-size:11.0pt"><a href="mailto:eric@sayrelawoffices.com"><span style="color:#467886">eric@sayrelawoffices.com</span></a></span></p>
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<p class="x_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>Lewis, Amy C.<br>
<b>Sent:</b> Monday, March 3, 2025 10:08 AM<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 class="x_MsoNormal"> </p>
<p class="x_MsoNormal"><span style="font-size:11.0pt">They can, but then they are making a gift of the disclaimed asset.</span></p>
<p class="x_MsoNormal"><span style="font-size:11.0pt"> </span></p>
<p class="x_MsoNormal"><span style="font-family:"Calibri",sans-serif; color:black"> </span></p>
<p style="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>
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<p class="x_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>
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<p class="x_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> 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></p>
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<p class="x_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?</p>
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<p class="x_MsoNormal"> </p>
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<p class="x_MsoNormal">Eric Nelsen<br>
Sayre Law Offices PLLC<br>
206-625-0092</p>
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<p class="x_MsoNormal"> </p>
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<p class="x_MsoNormal">On Feb 7, 2025 7:42 PM, Sara Longley <<a href="mailto:slongley@pnwtaxlaw.com">slongley@pnwtaxlaw.com</a>> wrote:</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.:
</span></p>
<p><span style="font-size:11.0pt; font-family:"Calibri",sans-serif; color:#1F497D"> </span></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></p>
<p><span style="font-size:11.0pt; font-family:"Calibri",sans-serif; color:#1F497D"> </span></p>
<p><span style="font-size:11.0pt; font-family:"Calibri",sans-serif; color:#1F497D"> </span></p>
<p style="background:white"><span style="font-family:"Calibri",sans-serif; color:#1F497D"><img border="0" width="288" height="86" id="x__x0000_i1026" style="width:3.0in; height:.8958in" data-outlook-trace="F:0|T:1" src="cid:image003.png@01DB7998.4A39E660"></span></p>
<p style="background:white"><span style="font-family:"Segoe UI",sans-serif; color:#3B3838"> </span></p>
<p style="background:white"><span style="font-size:11.0pt; font-family:"Segoe UI",sans-serif; color:#3B3838">Sara D. Longley, Attorney</span></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></p>
<p style="background:white"><span style="font-size:11.0pt; font-family:"Segoe UI",sans-serif; color:#3B3838">(Direct) 360.468.7230</span></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></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></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></p>
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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></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<span style="font-family:"Arial",sans-serif"> </span>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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