Revised Code of Washington - RCW Title 11 Probate And Trust Law - Chapter 11.108 Miscellaneous Provisions For Distributions Made By A Governing Instrument

• 11.108.010 Definitions
  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 ...
• 11.108.020 Marital deduction gift -- Compliance with Internal Revenue Code -- Fiduciary powers
  (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 ...
• 11.108.025 Election to qualify property for the marital deduction -- Generation-skipping transfer tax allocations
  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 ...
• 11.108.030 Pecuniary bequests -- Valuation of assets if distribution other than money
  (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, ...
• 11.108.040 Construction of certain marital deduction formula bequests
  (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 ...
• 11.108.050 Marital deduction gift in trust
  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 ...
• 11.108.060 Marital deduction gift -- Survivorship requirement -- Limits -- Property to be held in trust
  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 ...
• 11.108.070 Presumptions for the interpretation, construction, and administration of governing instrument
  (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 ...
• 11.108.900 Application of chapter -- Application of 2006 c 360
  (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 ...

Last modified: April 7, 2009