Chapter 11.108 RCW

MISCELLANEOUS PROVISIONS FOR DISTRIBUTIONS MADE BY A GOVERNING INSTRUMENT

Complete chapter HTMLPDF

(Formerly: Trust gift distribution)

Sections

HTMLPDF 11.108.010Definitions.
HTMLPDF 11.108.020Marital deduction gift—Compliance with Internal Revenue Code—Fiduciary powers.
HTMLPDF 11.108.025Election to qualify property for the marital deduction—Generation-skipping transfer tax allocations.
HTMLPDF 11.108.030Pecuniary bequests—Valuation 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 gift—Survivorship requirement—Limits—Property to be held in trust.
HTMLPDF 11.108.070Presumptions for the interpretation, construction, and administration of governing instrument.
HTMLPDF 11.108.080Generation-skipping transfer tax—Federal law application.
HTMLPDF 11.108.090Generation-skipping transfer tax—Dispute resolution of federal law application.
HTMLPDF 11.108.900Application of chapter—Application of 2006 c 360.
HTMLPDF 11.108.901Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.