reglab/housing_qa huggingface dataset:
WA Rev Code § 11.108.025 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.108 - Miscellaneous Provisions for Distributions Made by a Governing Instrument.|11.108.025 - Election to qualify property for the marital deduction—Generation-skipping transfer tax allocations.

RCW 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 property for the marital deduction as qualified terminable interest property under section 2056(b)(7) or 2523(f) of the Internal Revenue Code or, if the surviving spouse is not a citizen of the United States, under section 2056A of the Internal Revenue Code. Further, the fiduciary shall have the power to make generation-skipping transfer tax allocations under section 2632 of the Internal Revenue Code.(2) The fiduciary making an election under section 2056(b)(7), 2523(f), or 2056A of the Internal Revenue Code or making an allocation under section 2632 of the Internal Revenue Code may benefit personally from the election or allocation, with no duty to reimburse any other person interested in the election or allocation. The fiduciary shall have no duty to make any equitable adjustment and shall have no duty to treat interested persons impartially in respect of the election or allocation.(3) The fiduciary of a trust, if an election is made under section 2056(b)(7), 2523(f), or 2056A of the Internal Revenue Code, if an allocation is made under section 2632 of the Internal Revenue Code, or if division of a trust is of benefit to the persons interested in the trust, may divide the trust into two or more separate trusts, of equal or unequal value, if:(a) The terms of the separate trusts which result are substantially identical to the terms of the trust before division;(b) In the case of a trust otherwise qualifying for the marital deduction under the Internal Revenue Code, the division shall not prevent a separate trust for which the election is made from qualifying for the marital deduction; and(c) The allocation of assets shall be based upon the fair market value of the assets at the time of the division.(4) For state and federal estate tax purposes, a fiduciary may make inconsistent elections under section 2056(b)(7) or 2056A of the Internal Revenue Code and under similar provisions of applicable state law.[ 2006 c 360 § 5; 1997 c 252 § 83; 1993 c 73 § 4; 1991 c 6 § 1; 1990 c 179 § 2; 1988 c 64 § 29.]NOTES:Clarification of laws—Enforceability of act—Severability—2006 c 360: See notes following RCW 11.108.070.
WA Rev Code § 11.108.030 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.108 - Miscellaneous Provisions for Distributions Made by a Governing Instrument.|11.108.030 - Pecuniary bequests—Valuation of assets if distribution other than money.

RCW 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, the assets selected for that purpose shall be valued at their respective fair market values on the date or dates of distribution, unless the governing instrument expressly provides otherwise. If the governing instrument permits the fiduciary to value the assets selected for the distribution as of a date other than the date or dates of distribution, then, unless the governing instrument expressly provides otherwise, the assets selected by the fiduciary for that purpose shall have an aggregate fair market value on the date or dates of distribution which, when added to any cash distributed, will amount to no less than the amount of that gift as stated in, or determined by, the governing instrument.(2) A marital deduction gift shall be satisfied only with assets that qualify for those deductions.[ 1985 c 30 § 108. Prior: 1984 c 149 § 142.]NOTES:Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.Severability—Effective dates—1984 c 149: See notes following RCW 11.02.005.
WA Rev Code § 11.108.060 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.108 - Miscellaneous Provisions for Distributions Made by a Governing Instrument.|11.108.060 - Marital deduction gift—Survivorship requirement—Limits—Property to be held in trust.

RCW 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 Code, if taking into account applicable adjusted taxable gifts as defined in section 2001(b) of the Internal Revenue Code, any marital deduction gift that is conditioned upon the transferor's spouse surviving the transferor for a period of more than six months, is governed by the following:(1) A survivorship requirement expressed in the governing instrument in excess of six months or which may exceed six months, other than survival by a spouse of a common disaster resulting in the death of the transferor, does not apply to property passing under the marital deduction gift, and for the gift, the survivorship requirement may not exceed the period ending six months following the transferor's date of death, as established under section 2056(b)(3) of the Internal Revenue Code.(2) If the property that is the subject of the marital deduction gift is passing or is to be held in trust, as opposed to passing outright, it must be held in a trust meeting the requirements of section 2056(b)(7) of the Internal Revenue Code the corpus of which must: (a) Pass as though the spouse failed to survive the transferor if the spouse, in fact, fails to survive the term specified in the governing instrument; and (b) pass to the spouse under the terms of the governing instrument if the spouse, in fact, survives the term specified in the governing instrument.[ 2006 c 360 § 6; 1999 c 44 § 1; 1997 c 252 § 86; 1989 c 35 § 1; 1985 c 30 § 111. Prior: 1984 c 149 § 145.]NOTES:Clarification of laws—Enforceability of act—Severability—2006 c 360: See notes following RCW 11.108.070.Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.Severability—Effective dates—1984 c 149: See notes following RCW 11.02.005.
WA Rev Code § 11.108.070 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.108 - Miscellaneous Provisions for Distributions Made by a Governing Instrument.|11.108.070 - Presumptions for the interpretation, construction, and administration of governing instrument.

RCW 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 full advantage of the exemptions, exclusions, deductions, and credits allowable under the federal estate, gift, income, and generation-skipping transfer taxes, and the Washington counterparts to those taxes, if any, unless the facts and circumstances indicate otherwise, or the transferor has expressed a contrary intent in the governing instrument.(2) In interpreting, construing, or administering a governing instrument, absent a clear expression of intent by the transferor to the contrary, the following presumptions apply and may only be rebutted by clear, cogent, and convincing evidence to the contrary, but these presumptions of intent do not require the making of any particular voluntary tax election:(a) The transferor intended to take advantage of the maximum benefit of tax deductions, exemptions, exclusions, or credits;(b) The transferor intended any gift to a spouse made outright and free of trust is to qualify for the gift or estate tax marital deduction and to be a marital deduction gift; and(c) If the governing instrument refers to a trust as a marital trust, QTIP trust, or spousal trust, or refers to qualified terminable interest property, QTIP, or QTIP property, sections 2044, 2056, and 2523 of the Internal Revenue Code or similar provisions of applicable state law, the transferor intended the property passing to such a trust and the trust to qualify for the applicable gift or estate tax martial [marital] deduction, and for the gift to qualify for a marital deduction gift.(3) References in this chapter to provisions of the Internal Revenue Code include references to similar provisions, if any, of applicable state law.[ 2006 c 360 § 4.]NOTES:Clarification of laws—Enforceability of act—2006 c 360: "This act clarifies and declares the existing laws of this state. This act is enforceable as to all persons and all trusts regardless of when the trust was created." [ 2006 c 360 § 17.]Severability—2006 c 360: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2006 c 360 § 18.]
WA Rev Code § 11.108.080 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.108 - Miscellaneous Provisions for Distributions Made by a Governing Instrument.|11.108.080 - Generation-skipping transfer tax—Federal law application.

RCW 11.108.080 Generation-skipping transfer tax—Federal law application.(1) A will or trust of a decedent who dies after December 31, 2009, and before January 1, 2011, is deemed to refer to the federal estate and generation-skipping transfer tax laws as they applied with respect to estates of decedents dying on December 31, 2009, if the will or trust contains a formula that:(a) Refers to any of the following: "Unified credit," "estate tax exemption," "applicable exemption amount," "applicable credit amount," "applicable exclusion amount," "generation-skipping transfer tax exemption," "marital deduction," "maximum marital deduction," or "unlimited marital deduction;"(b) Measures a share of an estate or trust based on the amount that can pass free of federal estate taxes or the amount that can pass free of federal generation-skipping transfer taxes; or(c) Is otherwise based on a provision of federal estate tax or federal generation-skipping transfer tax law similar to the provisions in (a) or (b) of this subsection.(2) This section is presumed to not apply with respect to a will or trust that (a) is executed or amended after December 31, 2009, or (b) clearly manifests an intent that a contrary rule applies in cases where the decedent dies on a date on which there is no then-applicable federal estate or federal generation-skipping transfer tax and such tax has been permanently repealed and not merely temporarily repealed for calendar year 2010.(3) The reference to January 1, 2011, in this section refers, if the federal estate and generation-skipping transfer tax becomes effective before that date, to the first date on which such tax becomes legally effective.(4) Construction of a will or trust under this section may be confirmed pursuant to the procedures set forth in the trust and estate dispute resolution act in chapter 11.96A RCW.[ 2010 c 11 § 2.]NOTES:Finding—2010 c 11: "The legislature finds in order to carry out the intent of decedents in the construction of wills and trusts, and in order to promote judicial economy in the administration of trusts and estates, that it is necessary to construe certain formula clauses to refer to federal estate and generation-skipping transfer tax rules applicable to estates of decedents dying on December 31, 2009." [ 2010 c 11 § 1.]Retroactive application—2010 c 11: "The provisions of this act are effective retroactive to December 31, 2009." [ 2010 c 11 § 4.]Application—Construction—2010 c 11: "This act is remedial in nature and must be applied and construed liberally in order to carry out its intent." [ 2010 c 11 § 5.]Effective date—2010 c 11: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 10, 2010]." [ 2010 c 11 § 7.]
WA Rev Code § 11.108.900 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.108 - Miscellaneous Provisions for Distributions Made by a Governing Instrument.|11.108.900 - Application of chapter—Application of 2006 c 360.

RCW 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 with respect thereto after that date, whether the proceedings commenced before or after that date, and including distributions made after that date. This chapter shall not apply to any governing instrument the terms of which expressly or by necessary implication make this chapter inapplicable. The judicial and nonjudicial dispute resolution procedures of chapter 11.96A RCW apply to this chapter.(2) Sections 3 through 6, chapter 360, Laws of 2006 are remedial in nature and shall be liberally applied in order to achieve the purposes of chapter 360, Laws of 2006.[ 2006 c 360 § 7; 1999 c 42 § 631; 1985 c 30 § 112. Prior: 1984 c 149 § 146.]NOTES:Clarification of laws—Enforceability of act—Severability—2006 c 360: See notes following RCW 11.108.070.Effective date—1999 c 42: See RCW 11.96A.902.Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.Severability—Effective dates—1984 c 149: See notes following RCW 11.02.005.
WA Rev Code § 11.108.901 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.108 - Miscellaneous Provisions for Distributions Made by a Governing Instrument.|11.108.901 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.

RCW 11.108.901 Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married persons, and references to dissolution of marriage shall apply equally to state registered domestic partnerships that have been terminated, dissolved, or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary to implement chapter 521, Laws of 2009, gender-specific terms such as husband and wife used in any statute, rule, or other law shall be construed to be gender neutral, and applicable to individuals in state registered domestic partnerships.[ 2009 c 521 § 41.]
WA Rev Code § 11.110.010 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.110 - Charitable Trusts.|11.110.010 - Purpose of chapter.

RCW 11.110.010 Purpose of chapter.The purpose of this chapter is to facilitate public supervision over the administration of public charitable trusts and similar relationships and to clarify and implement the powers and duties of the attorney general and the secretary of state with relation thereto.[ 1993 c 471 § 25; 1985 c 30 § 113. Prior: 1967 ex.s. c 53 § 1. Formerly RCW 19.10.010.]NOTES:Effective date—1993 c 471: See RCW 19.09.915.Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.
WA Rev Code § 11.110.040 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.110 - Charitable Trusts.|11.110.040 - Information, documents, and reports are public records—Inspection—Publication.

RCW 11.110.040 Information, documents, and reports are public records—Inspection—Publication.All information, documents, and reports filed with the secretary of state under this chapter are matters of public record and shall be open to public inspection, subject to reasonable regulation: PROVIDED, That the secretary of state shall withhold from public inspection any trust instrument so filed whose content is not exclusively for charitable purposes. The secretary of state may publish, on a periodic or other basis, such information as may be necessary or appropriate in the public interest concerning the registration, reports, and information filed with the secretary of state or any other matters relevant to the administration and enforcement of this chapter.[ 1993 c 471 § 26; 1985 c 30 § 115. Prior: 1967 ex.s. c 53 § 4. Formerly RCW 19.10.040.]NOTES:Effective date—1993 c 471: See RCW 19.09.915.Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.
WA Rev Code § 11.110.051 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.110 - Charitable Trusts.|11.110.051 - Registration of trustee—Requirements—Exception—Application of chapter to nonregistered trustees.

RCW 11.110.051 Registration of trustee—Requirements—Exception—Application of chapter to nonregistered trustees.(1) Except as provided in subsection (2) of this section, a trustee, as defined by RCW 11.110.020, must register with the secretary of state if, as to a particular charitable trust:(a) The trustee holds assets in trust, invested for income-producing purposes, exceeding a value established by the secretary of state by rule;(b) Under the terms of the trust all or part of the principal or income of the trust can or must currently be expended for charitable purposes; and(c) The trust instrument does not require the distribution of the entire trust corpus within a period of one year or less.(2) A trustee of a trust, in which the only charitable interest is in the nature of a remainder, is not required to register during any life estate or other term that precedes the charitable interest. This exclusion from registration applies to trusts which have more than one noncharitable life income beneficiary, even if the death of one such beneficiary obligates the trustee to distribute a remainder interest to charity.(3) A trustee of a charitable trust that is not required to register pursuant to this section is subject to all requirements of this chapter other than those governing registration and reporting to the secretary of state.[ 1997 c 124 § 1.]
WA Rev Code § 11.110.060 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.110 - Charitable Trusts.|11.110.060 - Instrument establishing trust, inventory of assets, registration status, successor trustee information, and amendments to be filed.

RCW 11.110.060 Instrument establishing trust, inventory of assets, registration status, successor trustee information, and amendments to be filed.(1) Every trustee required to file under RCW 11.110.051 shall file with the secretary of state within four months after receiving possession or control of the trust corpus, or after the trust becomes a trust described by RCW 11.110.051(1):(a) A copy of the instrument establishing his or her title, powers, or duties;(b) An inventory of the assets of such charitable trust; and(c) A registration form setting forth the trustee's name, mailing address, physical address if different, and additional identifying information required by the secretary by rule.(2) A successor trustee to a previously registered trust shall file a registration form and inventory of assets within four months after receiving possession or control of the trust corpus.(3) A trustee required to register shall file with the secretary of state copies of all amendments to the trust instrument within four months of the making of the amendment.[ 1997 c 124 § 2; 1993 c 471 § 28; 1985 c 30 § 117. Prior: 1984 c 149 § 150; 1971 ex.s. c 226 § 2; 1967 ex.s. c 53 § 6. Formerly RCW 19.10.060.]NOTES:Effective date—1993 c 471: See RCW 19.09.915.Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.Severability—Effective dates—1984 c 149: See notes following RCW 11.02.005.
WA Rev Code § 11.110.070 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.110 - Charitable Trusts.|11.110.070 - Tax or information return or report—Filing—Rules—Forms.

RCW 11.110.070 Tax or information return or report—Filing—Rules—Forms.Every trustee required to register under RCW 11.110.051 shall file with the secretary of state a copy of each publicly available United States tax or information return or report of the trust at the time that the trustee files with the internal revenue service. The secretary may provide by rule for the exemption from reporting under this section by some or all trusts not required to file a federal tax or information return, and for a substitute form containing similar information to be used by any trusts not so exempted.[ 1997 c 124 § 3; 1993 c 471 § 29; 1985 c 30 § 118. Prior: 1971 ex.s. c 226 § 3; 1967 ex.s. c 53 § 7. Formerly RCW 19.10.070.]NOTES:Effective date—1993 c 471: See RCW 19.09.915.Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.
WA Rev Code § 11.110.075 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.110 - Charitable Trusts.|11.110.075 - Trust not exclusively for charitable purposes—Instrument and information not public—Access.

RCW 11.110.075 Trust not exclusively for charitable purposes—Instrument and information not public—Access.A trust is not exclusively for charitable purposes, within the meaning of RCW 11.110.040, when the instrument creating it contains a trust for several or mixed purposes, and any one or more of such purposes is not charitable within the meaning of RCW 11.110.020, as enacted or hereafter amended. Such instrument shall be withheld from public inspection by the secretary of state and no information as to such noncharitable purpose shall be made public. The attorney general shall have free access to such information.[ 1997 c 124 § 4; 1993 c 471 § 30; 1985 c 30 § 120. Prior: 1984 c 149 § 154; 1971 ex.s. c 226 § 5. Formerly RCW 19.10.075.]NOTES:Effective date—1993 c 471: See RCW 19.09.915.Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.Severability—Effective dates—1984 c 149: See notes following RCW 11.02.005.
WA Rev Code § 11.110.090 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.110 - Charitable Trusts.|11.110.090 - Uniformity of chapter with laws of other states.

RCW 11.110.090 Uniformity of chapter with laws of other states.It is the purpose of this chapter to make uniform the laws of this and other states on the subject of charitable trusts and similar relationships. Recognizing the necessity for uniform application and enforcement of this chapter, its provisions are hereby declared mandatory and they shall not be superseded by the provisions of any trust instrument or similar instrument to the contrary.[ 1985 c 30 § 122. Prior: 1967 ex.s. c 53 § 9. Formerly RCW 19.10.090.]NOTES:Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.