Tag Archive: disclaimer trust

May
13

Washington Trusts: Disclaimer Trust

A “Disclaimer Trust” is a estate planning technique used by married couples in order to reduce or eliminate the estate taxes (federal and state) due upon the death of the surviving spouse (the last spouse to die).  A Disclaimer Trust is one of several strategies that can be used in a will to accomplish efficient …

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Apr
06

2011: Estate Planning in Washington Examples

The examples provided below are a follow up to a previous post regarding the current estate tax laws applicable to Washington State residents.  The previous post can be found here. I have prepared the following hypotheticals to illustrate the importance of an Estate Plan incorporating specific provisions regarding Washington State taxes.