Chapter 11.108 RCW

MISCELLANEOUS PROVISIONS FOR DISTRIBUTIONS MADE BY A GOVERNING INSTRUMENT

(Formerly: Trust gift distribution)

Sections

HTMLPDF 11.108.010Definitions.
HTMLPDF 11.108.020Marital deduction giftCompliance with Internal Revenue CodeFiduciary powers.
HTMLPDF 11.108.025Election to qualify property for the marital deductionGeneration-skipping transfer tax allocations.
HTMLPDF 11.108.030Pecuniary bequestsValuation of assets if distribution other than money.
HTMLPDF 11.108.040Construction of certain marital deduction formula bequests.
HTMLPDF 11.108.050Marital deduction gift in trust.
HTMLPDF 11.108.060Marital deduction giftSurvivorship requirementLimitsProperty to be held in trust.
HTMLPDF 11.108.070Presumptions for the interpretation, construction, and administration of governing instrument.
HTMLPDF 11.108.080Generation-skipping transfer taxFederal law application.
HTMLPDF 11.108.090Generation-skipping transfer taxDispute resolution of federal law application.
HTMLPDF 11.108.900Application of chapterApplication of 2006 c 360.
HTMLPDF 11.108.901ConstructionChapter applicable to state registered domestic partnerships2009 c 521.