Title 11 — Title 11 PROBATE AND TRUST LAW
52 chapters · 970 sections in this title.
RCW 11.107.070 Decanting statute—Specific prohibitions.
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(1) A trustee may not exercise the decanting power to the extent the first trust instrument expressly prohibits exercise of the decanting power or a power granted by state law to the trustee to modify the trust including, but not limited to, modification pursuant to chapter 11.96…
RCW 11.107.080 Application—Miscellaneous.
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(1) This chapter applies to any express trust, within the meaning of RCW 11.98.009, other than a trust during such time as the grantor has retained the right to revoke or amend. In exercising the decanting power, the trustee must act in accordance with the trustee's fiduciary dut…
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 …
RCW 11.110.010 Purpose of chapter.
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The purpose of this chapter is to facilitate public supervision over the administration of public charitable trusts and similar relationships and to clarify and implement the powers and duties of the attorney general and the secretary of state with relation thereto.[ 1993 c 471 s…
RCW 11.110.020 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Person" means an individual, organization, group, association, partnership, corporation, or any combination of them.(2)(a) "Trustee" means:(i) Any person holding prope…
RCW 11.110.040 Information, documents, and reports are public records—Inspection—Publication.
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All information, documents, and reports filed with the secretary of state under this chapter are matters of public record and shall be open to public inspection, subject to reasonable regulation: PROVIDED, That the secretary of state shall withhold from public inspection any trus…
RCW 11.110.051 Registration of trustee—Requirements—Exception—Application of chapter to nonregistered trustees.
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(1) Except as provided in subsection (2) of this section, a trustee, as defined by RCW 11.110.020, must register with the secretary of state if, as to a particular charitable trust:(a) The trustee holds assets in trust, invested for income-producing purposes, exceeding a value es…
RCW 11.110.060 Instrument establishing trust, inventory of assets, registration status, successor trustee information, and amendments to be filed.
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(1) Every trustee required to file under RCW 11.110.051 shall file with the secretary of state within four months after receiving possession or control of the trust corpus, or after the trust becomes a trust described by RCW 11.110.051(1):(a) A copy of the instrument establishing…
RCW 11.110.070 Tax or information return or report—Filing—Rules—Forms.
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Every trustee required to register under RCW 11.110.051 shall file with the secretary of state a copy of each publicly available United States tax or information return or report of the trust at the time that the trustee files with the internal revenue service. The secretary may …
RCW 11.110.075 Trust not exclusively for charitable purposes—Instrument and information not public—Access.
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A trust is not exclusively for charitable purposes, within the meaning of RCW 11.110.040, when the instrument creating it contains a trust for several or mixed purposes, and any one or more of such purposes is not charitable within the meaning of RCW 11.110.020, as enacted or her…
RCW 11.110.090 Uniformity of chapter with laws of other states.
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It is the purpose of this chapter to make uniform the laws of this and other states on the subject of charitable trusts and similar relationships. Recognizing the necessity for uniform application and enforcement of this chapter, its provisions are hereby declared mandatory and t…
RCW 11.110.100 Investigations by attorney general authorized—Appearance and production of books, papers, documents, etc., may be required.
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The attorney general may investigate transactions and relationships of trustees and other persons subject to this chapter for the purpose of determining whether the trust or other relationship is administered according to law and the terms and purposes of the trust, or to determi…
RCW 11.110.110 Order to appear—Effect—Enforcement—Appellate review.
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When the attorney general requires the attendance of any person, as provided in RCW 11.110.100, he or she shall issue an order setting forth the time when and the place where attendance is required and shall cause the same to be delivered to or sent by registered mail to the pers…
RCW 11.110.120 Proceedings to secure compliance and proper trust administration—Attorney general to be notified of judicial proceedings involving charitable trust—Powers and duties additional.
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The attorney general may institute appropriate proceedings to secure compliance with this chapter and to secure the proper administration of any trust or other relationship to which this chapter applies. He or she shall be notified of all judicial proceedings involving or affecti…
RCW 11.110.125 Violations—Refusal to file reports, perform duties, etc.
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The willful refusal by a trustee to make or file any report or to perform any other duties expressly required by this chapter, or to comply with any valid rule adopted by the secretary of state under this chapter, shall constitute a breach of trust and a violation of this chapter…
RCW 11.110.130 Violations—Civil action may be prosecuted.
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A civil action for a violation of this chapter may be prosecuted by the attorney general or by a prosecuting attorney.[ 1993 c 471 s 33; 1985 c 30 s 127. Prior: 1967 ex.s. c 53 s 13. Formerly RCW 19.10.130.]Notes:Effective date—1993 c 471: See RCW 19.09.915.Short title—Applicatio…
RCW 11.110.140 Penalty.
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Every false statement of material fact knowingly made or caused to be made by any person in any statement or report filed under this chapter and every other violation of this chapter is a gross misdemeanor.[ 1985 c 30 s 128. Prior: 1967 ex.s. c 53 s 14. Formerly RCW 19.10.140.]No…
RCW 11.110.200 Tax Reform Act of 1969, state implementation—Application of RCW 11.110.200 through 11.110.260 to certain trusts defined in federal code.
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RCW 11.110.200 through 11.110.260 shall apply only to trusts which are "private foundations" as defined in section 509 of the Internal Revenue Code, "charitable trusts" as described in section 4947(a)(1) of the Internal Revenue Code, or "split-interest trusts" as described in sec…
RCW 11.110.210 Tax Reform Act of 1969, state implementation—Trust instruments deemed to contain prohibiting provisions.
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The trust instrument of each trust to which RCW 11.110.200 through 11.110.260 applies shall be deemed to contain provisions prohibiting the trustee from:(1) Engaging in any act of "self-dealing," as defined in section 4941(d) of the Internal Revenue Code, which would give rise to…
RCW 11.110.220 Tax Reform Act of 1969, state implementation—Trust instruments deemed to contain certain provisions for distribution.
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The trust instrument of each trust to which RCW 11.110.200 through 11.110.260 applies, except "split-interest" trusts, shall be deemed to contain a provision requiring the trustee to distribute, for the purposes specified in the trust instrument, for each taxable year of the trus…
RCW 11.110.230 Tax Reform Act of 1969, state implementation—Rights, powers, of courts, attorney general, not impaired.
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Nothing in RCW 11.110.200 through 11.110.260 shall impair the rights and powers of the courts or the attorney general of this state with respect to any trust.[ 1985 c 30 s 132. Prior: 1984 c 149 s 164; 1971 c 58 s 4. Formerly RCW 19.10.230.]Notes:Short title—Application—Purpose—S…
RCW 11.110.250 Tax Reform Act of 1969, state implementation—Application to trust created after June 10, 1971, or amendment to existing trust.
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Nothing in RCW 11.110.200 through 11.110.260 shall limit the power of a person who creates a trust after June 10, 1971 or the power of a person who has retained or has been granted the right to amend a trust created before June 10, 1971, to include a specific provision in the tru…
RCW 11.110.260 Tax Reform Act of 1969, state implementation—Application of RCW 11.110.200 through 11.110.260 to certain trusts defined in federal code.
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If any provision of RCW 11.110.200 through 11.110.260 or the application thereof to any trust is held invalid, such invalidity shall not affect the other provisions or applications of RCW 11.110.200 through 11.110.260 which can be given effect without the invalid provision or app…
RCW 11.110.270 Tax Reform Act of 1969, state implementation—Not for profit corporations.
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See RCW 24.40.010 through 24.40.070.
RCW 11.114.010 Definitions.
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Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Adult" means an individual other than the minor who has attained the age of twenty-one years and is older than the minor.(2) "Benefit plan" means an employer's plan f…
RCW 11.114.020 Scope and jurisdiction.
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(1) This chapter applies to a transfer that refers to this chapter in the designation under RCW 11.114.090(1) by which the transfer is made if at the time of the transfer, the transferor, the minor, or the custodian is a resident of this state or the custodial property is located…
RCW 11.114.030 Nomination of custodian—Designation of custodian by representative or specified person.
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(1) A person having the right to designate the recipient of property transferable upon the occurrence of a future event may revocably nominate a custodian to receive the property for a minor beneficiary upon the occurrence of the event by naming the custodian followed in substanc…
RCW 11.114.040 Transfer by gift or exercise of power of appointment.
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A person may make a transfer by irrevocable gift to, or the irrevocable exercise of a power of appointment in favor of, a custodian for the benefit of a minor pursuant to RCW 11.114.090.[ 1991 c 193 s 4.]
RCW 11.114.050 Transfer authorized by will or trust.
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(1) A personal representative or trustee may make an irrevocable transfer pursuant to RCW 11.114.090 to a custodian for the benefit of a minor as authorized in the governing will or trust. The personal representative or trustee may designate himself or herself as custodian provid…
RCW 11.114.060 Other transfer by fiduciary.
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(1) A personal representative or trustee may make an irrevocable transfer to an adult or trust company for the benefit of a minor pursuant to RCW 11.114.090, in the absence of a will or under a will or trust that does not contain an authorization to do so, but only if:(a) The per…
RCW 11.114.070 Transfer by obligor.
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(1) Subject to subsections (2) and (3) of this section, a person not subject to RCW 11.114.050 or 11.114.060 who holds property of or owes a liquidated debt to a minor not having a guardian may make an irrevocable transfer to a custodian for the benefit of the minor pursuant to R…
RCW 11.114.080 Receipt for custodial property.
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A written confirmation of delivery by a custodian constitutes a sufficient receipt and discharge of the transferor for custodial property transferred to the custodian under this chapter.[ 1991 c 193 s 8.]
RCW 11.114.090 Form and manner of creating custodial property and effecting transfer.
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(1) Custodial property is created and a transfer is made if:(a) An uncertificated security or a certificated security in registered form is either:(i) Registered in the name of the transferor, an adult other than the transferor, or a trust company, followed in substance by the wo…
RCW 11.114.100 Single custodianship.
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A transfer may be made only for one minor, and only one person may be the custodian. All custodial property held under this chapter by the same custodian for the benefit of the same minor constitutes a single custodianship.[ 1991 c 193 s 10.]
RCW 11.114.110 Validity and effect of transfer.
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(1) The validity of a transfer made in a manner prescribed in this chapter is not affected by:(a) Failure of the transferor to comply with RCW 11.114.090(3) concerning possession and control;(b) Designation of an ineligible custodian, except designation of the transferor in the c…
RCW 11.114.120 Care of custodial property.
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(1) A custodian shall, as soon as custodial property is made available to the custodian:(a) Take control of custodial property;(b) Register or record title to custodial property if appropriate; and(c) Collect, hold, manage, invest, and reinvest custodial property.(2) In dealing w…
RCW 11.114.130 Powers of custodian.
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(1) A custodian, acting in a custodial capacity, has all the rights, powers, and authority over custodial property that unmarried adult owners have over their own property, including without limitation all the powers granted to a trustee under RCW 11.98.070, but a custodian may e…
RCW 11.114.140 Use of custodial property.
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(1) A custodian may deliver or pay to the minor or expend for the minor's benefit so much of the custodial property as the custodian considers advisable for the use and benefit of the minor, without court order and without regard to (a) the duty or ability of the custodian person…
RCW 11.114.150 Custodian's expenses, compensation, and bond.
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(1) A custodian is entitled to reimbursement from custodial property for reasonable expenses incurred in the performance of the custodian's duties.(2) Except for one who is a transferor under RCW 11.114.040, a custodian has a noncumulative election during each calendar year to ch…