<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto">Nestor:<div><br></div><div>Is it the revocability that you think is the problem? I’m not sure whether it works or not, but from what the intent appears to be, an RLT would appear far simpler and have the benefit of being tried and true. </div><div><br></div><div>An RLT can also be used to address any potential WA estate tax concerns while probably achieving full basis step ups on both deaths. Why make this hard?</div><div><br></div><div>John J. Sullivan <br><br><div dir="ltr">Sent from my iPad</div><div dir="ltr"><br><blockquote type="cite">On Apr 6, 2022, at 6:34 AM, Nestor Gorfinkel <esq@gorfinkel-law.com> wrote:<br><br></blockquote></div><blockquote type="cite"><div dir="ltr">
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:Webdings;
panose-1:5 3 1 2 1 5 9 6 7 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
span.EmailStyle17
{mso-style-type:personal-compose;
font-family:"Calibri",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-family:"Calibri",sans-serif;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
<div class="WordSection1">
<p class="MsoNormal">PC (a married couple). They requested a TOD deed, where upon death of first spouse to other spouse and upon death of second spouse ½ interest to H trust and ½ interest to W trust. I don’t think this works under RCW 64.80.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">My suggestion is H/W transfers to each other ½ interest as separate property and then each transfers their ½ interest to their respective Trusts. I believe this is the simple and direct approach. I don’t think it can be accomplished with
a TOD deed.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Cordially,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:black">Nestor Gorfinkel, Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Licensed in Florida & Washington State<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Florida Civil-Law (International) Notary<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><img width="167" height="95" style="width:1.7395in;height:.9895in" id="Picture_x0020_1" alt="image001.jpg" src="cid:image001.jpg@01D84997.EA770E70"><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;color:black">ATTENTION - This e-mail message and any attachment to this e-mail message may contain confidential information that is legally privileged. If you are not the intended recipient, you must not
review, retransmit, convert to hard copy, copy, use or disseminate this e-mail or any attachments to it. If you have received this e-mail in error, please notify us immediately by return e-mail or by telephone at the phone numbers provided herein and delete
this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by the sender.<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;color:black"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:24.0pt;font-family:Webdings;color:#009900">P</span></b><b><span style="font-size:24.0pt;color:#009900">
</span></b><b><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:#009900">Please consider the environment before printing this e-mail.</span></b><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<span>***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***</span><br><span></span><br><span>_______________________________________________</span><br><span>WSBARP mailing list</span><br><span>WSBARP@lists.wsbarppt.com</span><br><span>http://mailman.fsr.com/mailman/listinfo/wsbarp</span></div></blockquote></div></body></html>