<div dir="ltr">I think it might be best to allow the surviving spouse to name their son as co-trustee for QTIP Election analysis and collaboration, but not name either of them as a disinterested trustee, because both are "interested trustees."<div><br></div><div>I will mandate that they name another co-trustee as a Disinterested Trustee to make the final QTIP election and sign the tax returns with the proper election, etc. </div><div><br></div><div>Question: Can a family member <b><u>who is not a beneficiary under the RLT</u></b> be named a Disinterested Trustee or should they only use a CPA, an attorney (other than the drafting attorney), or a corporate trustee? </div><div><br></div><div><br></div><div>Thank you,</div></div><br><div class="gmail_quote gmail_quote_container"><div dir="ltr" class="gmail_attr">On Fri, Jun 26, 2026 at 1:36 PM Joshua McKarcher <<a href="mailto:josh@mckarcherlaw.com">josh@mckarcherlaw.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex">
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Oh gosh, well, this is more complicated in my view: the son IS an “interested” party under IRS code, not by designation or labeling in the document. You can “label” him anything you want, but if he is related to the trustor/grantor (or another party for the
relevant analysis) he is “interested.” And an Independent is simply “one who is not ‘interested.’” I hope this works out for you and the client, as it sounds like it may have some thorns they are wishing were not thorns but nonetheless are . . . thorns. All
my best, Josh</div>
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<b>Joshua McKarcher</b></div>
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<b>From: </b><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>> on behalf of Robin Swanson <<a href="mailto:robin@securelegallegacy.com" target="_blank">robin@securelegallegacy.com</a>><br>
<b>Date: </b>Friday, June 26, 2026 at 7:54 AM<br>
<b>To: </b>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject: </b>Re: [WSBAPT] Clayton QTIP Election at First Death<br>
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Hi Joshua,</div>
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Thank you for your message. The parents prefer that he not work with any professional unless son decides it is necessary. However, under your suggestion, I could name the son as an independent trustee and mandate that he also work with a qualified legal and
tax counsel. The son is named the independent trustee, but he isn't truly independent because he must seek professional advice and not sign the tax return that would flag the IRS</div>
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I've explained that the IRS does not want to see an independent trustee who is also a beneficiary/son, but they may be happy with the appearance of the title. </div>
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Thanks,</div>
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<div class="gmail_attr" style="direction:ltr">On Fri, Jun 26, 2026 at 12:41 AM Joshua McKarcher <<a href="mailto:josh@mckarcherlaw.com" target="_blank">josh@mckarcherlaw.com</a>> wrote:</div>
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Well, hmm, I guess as distressing as it may seem potentially to position son against parent or siblings, I'm not sure any law
<i>forbids</i> the "Clayton electing trustee" to be an interested trustee vs a non-interested (independent) trustee. </div>
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If he worked with qualified legal and tax counsel and everyone was onboard with the strategy after first spouse's death, I would have to look "something" up in search of a reason that he would be disqualified. </div>
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If someone else embarrasses me with a contrary answer that proves mine wrong, I shall humbly offer up a template Minor Child POA as my gift to them. </div>
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Best, Josh </div>
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<span style="color:black"><b>Joshua McKarcher</b></span></p>
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o: </span><span style="color:currentcolor">(509) 758-3345</span><span style="color:black"><br>
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<span style="font-family:Calibri,sans-serif;font-size:11pt;color:rgb(0,0,0)"><b>From:</b>
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">
wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>> on behalf of Robin Swanson <<a href="mailto:robin@securelegallegacy.com" target="_blank">robin@securelegallegacy.com</a>><br>
<b>Sent:</b> Thursday, 25 June 2026 13:10:22<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Clayton QTIP Election at First Death</span>
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<div class="gmail_quote" style="direction:ltr">Hi Listmates,</div>
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<div class="gmail_quote" style="direction:ltr">I'm drafting a revocable living trust for a married couple who are the trustors and initial trustees. They want to name their son, who is also a beneficiary of the trust, to make or direct the Clayton QTIP election
at the first spouse’s death. I understand that using an independent trustee who is not a beneficiary is recommended because of conflict and fiduciary concerns. Can someone please explain whether a beneficiary/son can serve in that role under Washington law?
They are not satisfied with my general answer and want to name their son.</div>
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<div class="gmail_quote" style="direction:ltr">Thank you,</div>
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<p class="gmail_quote" style="direction:ltr"><span style="color:rgb(34,34,34)">Robin Swanson </span></p>
<p class="gmail_quote" style="direction:ltr"><span style="color:rgb(34,34,34)">Secure Legal Legacy, PLLC</span></p>
<p class="gmail_quote" style="direction:ltr"><span style="color:rgb(34,34,34)">Attorney at Law</span></p>
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<p class="MsoNormal" style="direction:ltr"><span style="color:rgb(34,34,34)">Robin Swanson </span></p>
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