Summary

JurisdictionWashington

Chapter Details

Summary
§3.1 Introduction
§3.2 Intestacy
(1) Determining Heirs Entitled to Property
(2) Property Subject to Intestacy Statute
(3) Disposition if Decedent Is Survived by a Spouse/Domestic Partner
(a) Identifying Spouse/Domestic Partner
(b) Distinction Between Community and Separate Property
(c) Community Property Share for Spouse/Domestic Partner
(d) Separate Property Share for Spouse/Domestic Partner
(4) Disposition if Decedent Is Not Survived by Spouse/Domestic Partner
(5) Policies Affecting Inheritance
(a) Adoption
(b) Marriage of Parents
(c) Stepparents/Siblings
(d) Advancements
(e) Escheat to State
§3.3 Wills
(1) Types of Wills
(a) Wills Created in Compliance With Statute
(b) Nuncupative Wills
(c) Holographic Wills
(d) Reciprocal and Mutual Wills
(e) Conditional Wills
(f) Gifts Causa Mortis
(2) Statutory Formalities for Washington Wills
(a) Writing
(b) Witnesses

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(3) Revocation or Modification
(4) Separate Writing
(a) Tangible Personal Property
(b) Other Writings
(5) Potential Challenges to Validly Executed Will
(a) Testamentary Capacity
(b) Undue Influence
(c) Fraud in the Inducement
(d) Mistake
§3.4 Testamentary Trusts
(1) Use of Testamentary Trusts
(a) Tax Purposes
(b) Nontax Purposes
(2) Estate and Generation-Skipping Transfer Taxes
(a) Federal Estate Tax Issues
(b) Generation-Skipping Transfer Tax Exemption
(3) Trusts for Persons Other Than Spouse
(a) Trust Distributions
(b) Separate Share Versus Pot Trust
(c) Powers Granted to Beneficiaries
(d) Fiduciary Powers
(4) Asset Protection and Spendthrift Trusts
(a) Express and Implied Spendthrift Trusts
(b) Risks for Beneficiaries With Powers Over Trust Property
(c) Risks for Beneficiaries as Trustees
(5) Special Trust Provisions
(a) Trusts as Beneficiaries of Retirement Plans
(b) Limiting Future Modification of Trusts
(c) Incentive Trust Provisions
(d) Equalization Provisions
(e) Special Needs Trust Provisions
(6) Pet Trusts
(7) Resources for Further Research or for Forms
§3.5 Revocable Living Trusts
(1) Purpose and Use of Revocable Living Trusts
(a) Probate Avoidance
(b) Property Management
(2) Potential Issues With Revocable Trusts
(3) Requirements to Establish, Administer, Amend, and Revoke
(a) Forming the Trust
(b) Administration During Trustor's Lifetime

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(c) Power to Amend and Revoke
(d) Funding
(4) Tax Considerations for Trustor
(a) Estate and Gift Tax
(b) Income Tax During Trustor's Life
(c) Income Tax After Trustor's Death
(5) Creditor Issues
(a) During Lifetime of Trustor
(b) After Death of Trustor
(6) Administration After Trustor's Death
§3.6 Irrevocable Trusts
(1) Generally
(2) Directed Trusts
(a) Creation of Directed Trusts
(b) Statutory Trust Advisor
(c) Directed Trustee
(3) Decanting Trusts
(a) Procedure for Decanting a Trust
(b) Scope of Trustee's Decanting Authority
(c) Effects of Decanting a Trust
§3.7 Community and Separate Property
(1) General Principles
(a) Significance of Characterization
(b) Community Property
(c) Separate Property
(d) Characterization of Property
(e) Quasi-Community Property
(2) Agreements as to Status of Property
(a) Used for Nonprobate Transfers
(b) Authority Governing Agreement
(c) Considerations for Use in Disposing of Estate
§3.8 Committed Intimate Relationships
§3.9 Nonprobate Transfers
(1) Transfers Outside of Probate—In General
(a)
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