[WSBARP] Question about disclaimer trust

[John Yip]

Are amounts passing to a disclaimer trust subject to the estate tax
exemption thresholds?  For example, the federal estate tax threshold is
currently $5.49 million.  If a person disclaims $10 million into a
disclaimer trust, would the amount above the $5.49 million threshold be
subject to federal estate tax?  If the entire $10 million would be exempt
from federal estate tax, what law would that exemption be based on (e.g.
unlimited marital deduction?  some other deduction?)

Is the law any different (under than the exemption amount) in regard to the
Washington State estate tax?

Thanks,
John Yip
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