Title 11 — Title 11 PROBATE AND TRUST LAW
52 chapters · 970 sections in this title.
RCW 11.108.010 Definitions.
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Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) The term "pecuniary bequest" means a gift in a governing instrument which either is expressly stated as a fixed dollar amount or is a gift of a dollar amount determina…
RCW 11.108.020 Marital deduction gift—Compliance with Internal Revenue Code—Fiduciary powers.
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(1) If a governing instrument contains a marital deduction gift, the governing instrument shall be construed to comply with the marital deduction provisions of the Internal Revenue Code in every respect.(2) If a governing instrument contains a marital deduction gift, any fiduciar…
RCW 11.108.025 Election to qualify property for the marital deduction—Generation-skipping transfer tax allocations.
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Unless a governing instrument directs to the contrary:(1) The fiduciary shall have the power to make elections, in whole or in part, to qualify property for the marital deduction as qualified terminable interest property under section 2056(b)(7) or 2523(f) of the Internal Revenue…
RCW 11.108.030 Pecuniary bequests—Valuation of assets if distribution other than money.
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(1) If a governing instrument authorizes the fiduciary to satisfy a pecuniary bequest in whole or in part by distribution of property other than money, the assets selected for that purpose shall be valued at their respective fair market values on the date or dates of distribution…
RCW 11.108.040 Construction of certain marital deduction formula bequests.
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(1) If a testator, under the terms of a governing instrument executed prior to September 12, 1981, leaves outright to or in trust for the benefit of that testator's surviving spouse an amount or fractional share of that testator's estate or a trust estate expressed in terms of on…
RCW 11.108.050 Marital deduction gift in trust.
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If a governing instrument contains a marital deduction gift in trust, then in addition to the other provisions of this chapter, each of the following applies to the trust to the extent necessary to qualify the gift for the marital deduction:(1) If the transferor's spouse is a cit…
RCW 11.108.060 Marital deduction gift—Survivorship requirement—Limits—Property to be held in trust.
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For an estate that exceeds the amount exempt from state or federal tax by virtue of the credit under section 2010 of the Internal Revenue Code, if taking into account applicable adjusted taxable gifts as defined in section 2001(b) of the Internal Revenue Code, any marital deducti…
RCW 11.108.070 Presumptions for the interpretation, construction, and administration of governing instrument.
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(1) The legislature finds that the citizens and residents of the state, and nonresidents of the state having property located in Washington, desire to take full advantage of the exemptions, exclusions, deductions, and credits allowable under the federal estate, gift, income, and …
RCW 11.108.080 Generation-skipping transfer tax—Federal law application.
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(1) A will or trust of a decedent who dies after December 31, 2009, and before January 1, 2011, is deemed to refer to the federal estate and generation-skipping transfer tax laws as they applied with respect to estates of decedents dying on December 31, 2009, if the will or trust…
RCW 11.108.090 Generation-skipping transfer tax—Dispute resolution of federal law application.
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The personal representative, trustee, or any affected beneficiary under a will or trust may bring a proceeding under the trust and estate dispute resolution act in chapter 11.96A RCW, to determine whether the decedent intended that the references, presumptions, or rules of constr…
RCW 11.108.900 Application of chapter—Application of 2006 c 360.
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(1) This chapter applies to all estates, trusts, and governing instruments in existence on or any time after March 7, 1984, and to all proceedings with respect thereto after that date, whether the proceedings commenced before or after that date, and including distributions made a…
RCW 11.108.901 Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
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For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to …