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<h4><b><font size="3" face="Times New Roman"><span style="font-size:12.0pt">RCW 11.86.041 Disposition of disclaimed interest.<o:p></o:p></span></font></b></h4>
<p class="MsoNormal" style="text-indent:.25in"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">(1) Unless the instrument creating an interest directs to the contrary, the interest disclaimed shall pass as if the beneficiary had died immediately
prior to the date of the transfer of the interest. The disclaimer shall relate back to this date for all purposes.<o:p></o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.25in"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">(2) Unless the beneficiary provides otherwise in the disclaimer, in addition to the interests disclaimed, the beneficiary shall also be deemed
to have disclaimed the minimum of all interests in the disclaimed property necessary to make the disclaimer a qualified disclaimer for purposes of section 2518 of the Internal Revenue Code.<o:p></o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.25in"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">(3) Any future interest taking effect in possession or enjoyment after termination of the interest disclaimed takes effect as if the beneficiary
had died prior to the date of the beneficiary's final ascertainment as a beneficiary and the indefeasible vesting of the interest.<o:p></o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.25in"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">(4) The disclaimer is binding upon the beneficiary and all persons claiming through or under the beneficiary.<o:p></o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.25in"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">(5) Unless the instrument creating the interest directs to the contrary, a beneficiary whose interest in a devise or bequest under a will has
been disclaimed shall be deemed to have died for purposes of RCW 11.12.110.<o:p></o:p></span></font></p>
<p class="MsoNormal" style="text-indent:.25in"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">(6) In the case of a disclaimer of property over which the disclaimant has any power to direct the beneficial enjoyment of the disclaimed property,
the disclaimant shall also be deemed to have disclaimed any power to direct the beneficial enjoyment of the disclaimed property, unless the power is limited by an ascertainable standard relating to the health, education, support, or maintenance of any person
as described in section 2041 or 2514 of the Internal Revenue Code and applicable regulations adopted under those sections. This subsection applies unless the disclaimer specifically provides otherwise. This subsection shall not be deemed to otherwise prevent
such a disclaimant from acting as trustee or personal representative over disclaimed property.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rod Harmon</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"> </span></font></b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold">RODNEY T. HARMON</span></font></b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><b><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"> Attorney at Law</span></font></b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> P.O. Box 1066</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Bothell, WA 98041</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Tel: (425) 402-7800</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Fax: (425) 458-9096</span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <a href="http://www.rodharmon.com"><font color="#0563c1"><span style="color:#0563C1">www.rodharmon.com</span></font></a></span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <a href="mailto:rodharmon@msn.com"><font color="#0563c1"><span style="color:#0563C1">rodharmon@msn.com</span></font></a></span></font><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal" style="margin-top:6.0pt"><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;font-weight:bold">From:</span></font></b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbarp-bounces@lists.wsbarppt.com
[mailto:wsbarp-bounces@lists.wsbarppt.com] <b><span style="font-weight:bold">On Behalf Of
</span></b>J Richard McEntee, Jr.<br>
<b><span style="font-weight:bold">Sent:</span></b> Friday, July 6, 2018 2:50 PM<br>
<b><span style="font-weight:bold">To:</span></b> wsbarp@lists.wsbarppt.com<br>
<b><span style="font-weight:bold">Subject:</span></b> [WSBARP] Effect of Disclaimer<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Hello list mates —<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">I have a client who would like to disclaim an interest in real estate that he is to receive under his father’s will. His mother is alive and still owns a community interest
in the real property. The client would like to disclaim such that his mother receives the deceased father’s community share of the property. The mother is entitled to the residuary estate. <o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">In the particular situation, I am not certain that with a disclaimer the property will become part of the residuary estate. If the the effect of the disclaimer is that
the disclaimant is treated as predeceasing the testator, will the property pass to the heirs of the disclaimant as opposed to the residuary estate? The dispositive language of the will reads as follows:<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><u><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Bequest of Condominium</span></font></u>. My entire interest, if any, in the condominium located at
<i><span style="font-style:italic">abc street any town USA </span></i>(the “Condominium") subject to any encumbrances thereon, all appliances, furniture, fixtures, … located therein not otherwise disposed of by this instrument, and interest in insurance policies
covering any of the foregoing, shall be distributed outright to my son, <i><span style="font-style:italic">John Doe.</span></i><o:p></o:p></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Without a survivorship clause, will the disclaimant's heirs take the condo under this scenario? If so, is there a solution that gets the property to Mom? If not, the client
will be fine co-owing with Mom. However, he believes that mom should own the entire property and then if she chooses to give to him later then that will be satisfactory.<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Please let me know your thoughts.<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Thank you <o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt">Rich<o:p></o:p></span></font></p>
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<p class="MsoNormal"><b><u><font size="4" color="black" face="Copperplate Gothic Bold"><span style="font-size:13.5pt;font-family:"Copperplate Gothic Bold",sans-serif;color:black;font-weight:bold">RICH McENTEE</span></font></u></b><font size="1" color="black" face="Helvetica"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></font></p>
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<p class="MsoNormal"><b><font size="4" color="black" face="Copperplate Gothic Bold"><span style="font-size:13.5pt;font-family:"Copperplate Gothic Bold",sans-serif;color:black;font-weight:bold">McENTEE LAW OFFICE</span></font></b><font size="1" color="black" face="Helvetica"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" color="black" face="Copperplate"><span style="font-size:12.0pt;font-family:"Copperplate",serif;color:black">3800 Bridgeport Way W, Ste A411</span></font><font color="black" face="Helvetica"><span style="font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" color="black" face="Copperplate"><span style="font-size:12.0pt;font-family:"Copperplate",serif;color:black">University Place, WA 98466</span></font><font color="black" face="Helvetica"><span style="font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" color="black" face="Copperplate"><span style="font-size:12.0pt;font-family:"Copperplate",serif;color:black">253.227.9894(m)</span></font><font color="black" face="Helvetica"><span style="font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="1" color="black" face="Copperplate"><span style="font-size:9.0pt;font-family:"Copperplate",serif;color:black"><a href="mailto:jrmcentee@gmail.com">jrmcentee@gmail.com</a></span></font><font size="1" color="black" face="Helvetica"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;color:black">
<o:p></o:p></span></font></p>
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