Chapter 11.108 RCW

MISCELLANEOUS PROVISIONS FOR DISTRIBUTIONS MADE BY A GOVERNING INSTRUMENT

(Formerly: Trust gift distribution)
Sections
Definitions.
Marital deduction giftCompliance with Internal Revenue CodeFiduciary powers.
Election to qualify property for the marital deductionGeneration-skipping transfer tax allocations.
Pecuniary bequestsValuation of assets if distribution other than money.
Construction of certain marital deduction formula bequests.
Marital deduction gift in trust.
Marital deduction giftSurvivorship requirementLimitsProperty to be held in trust.
Presumptions for the interpretation, construction, and administration of governing instrument.
Generation-skipping transfer taxFederal law application.
Generation-skipping transfer taxDispute resolution of federal law application.
Application of chapterApplication of 2006 c 360.
ConstructionChapter applicable to state registered domestic partnerships2009 c 521.
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