[WSBARP] Estate Planning for Single Person (Might Involve Estate Tax)

[John Yip]

Hello,

Here is the hypothetical situation: Single person wants estate planning,
and his estate may be slightly over the Washington State estate tax
threshold.  He wants to leave his estate to multiple beneficiaries.
However, he does not want an inter vivos trust.

In that case, would a Will with disclaimer trust provisions make sense?
Disclaimer trusts rely upon the Marital Deduction and the QTIP exceptions,
which are unavailable to single persons, correct?  Also, wouldn't it be
messy to set up a disclaimer trust when there are multiple beneficiaries,
as some might not be willing to disclaim?

If a Will with disclaimer trust provisions would not make sense for the
above hypothetical, what are some alternatives I could use for the single
person's estate planning other than to set up an inter vivos trust?

Thanks,
John
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