reglab/housing_qa huggingface dataset:
WA Rev Code § 11.106.020 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.106 - Trustees' Accounting Act.|11.106.020 - Trustee's annual statement.

RCW 11.106.020 Trustee's annual statement.The trustee or trustees appointed by any will, deed, or agreement executed must mail or deliver at least annually to each permissible distributee, as defined in RCW 11.98.002, a written itemized statement of all current receipts and disbursements made by the trustee of the funds of the trust both principal and income, and upon the request of any such beneficiary must furnish the beneficiary an itemized statement of all property then held by that trustee, and may also file any such statement in the superior court of the county in which the trustee or one of the trustees resides.[ 2013 c 272 § 26; 1985 c 30 § 96. Prior: 1984 c 149 § 129; 1955 c 33 § 30.30.020; prior: 1951 c 226 § 2. Formerly RCW 30.30.020.]NOTES:Application—2013 c 272: See note following RCW 11.98.002.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.Trust provisions may relieve trustee from duty, restriction, or liability imposed by statute: RCW 11.97.010.
WA Rev Code § 11.106.030 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.106 - Trustees' Accounting Act.|11.106.030 - Intermediate and final accounts—Contents—Filing.

RCW 11.106.030 Intermediate and final accounts—Contents—Filing.In addition to the statement required by RCW 11.106.020 any such trustee or trustees whenever it or they so desire, may file in the superior court of the county in which the trustees or one of the trustees resides an intermediate account under oath showing:(1) The period covered by the account;(2) The total principal with which the trustee is chargeable according to the last preceding account or the inventory if there is no preceding account;(3) An itemized statement of all principal funds received and disbursed during such period;(4) An itemized statement of all income received and disbursed during such period, unless waived;(5) The balance of such principal and income remaining at the close of such period and how invested;(6) The names and addresses of all living beneficiaries, including contingent beneficiaries, of the trust, and a statement as to any such beneficiary known to be under legal disability;(7) A description of any possible unborn or unascertained beneficiary and his or her interest in the trust fund.After the time for termination of the trust has arrived, the trustee or trustees may also file a final account in similar manner.[ 2010 c 8 § 2092; 1985 c 30 § 97. Prior: 1984 c 149 § 130; 1955 c 33 § 30.30.030; prior: 1951 c 226 § 3. Formerly RCW 30.30.030.]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 § 11.106.040 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.106 - Trustees' Accounting Act.|11.106.040 - Petition for statement of account.

RCW 11.106.040 Petition for statement of account.At any time after the later of one year from the inception of the trust or one year after the day on which a report was last filed, any settlor or beneficiary of a trust may file a petition under RCW 11.96A.080 with the superior court in the county where the trustee or one of the trustees resides asking the court to direct the trustee or trustees to file in the court an account. At the hearing on such petition the court may order the trustee to file an account for good cause shown.[ 1999 c 42 § 627; 1985 c 30 § 98. Prior: 1984 c 149 § 131; 1955 c 33 § 30.30.040; prior: 1951 c 226 § 4. Formerly RCW 30.30.040.]NOTES: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 § 11.106.050 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.106 - Trustees' Accounting Act.|11.106.050 - Account filed—Return day—Notice.

RCW 11.106.050 Account filed—Return day—Notice.When any account has been filed pursuant to RCW 11.106.030 or 11.106.040, the clerk of the court where filed shall fix a return day therefor as provided in RCW 11.96A.100(4) and issue a notice. The notice shall state the time and place for the return date, the name or names of the trustee or trustees who have filed the account, that the account has been filed, that the court is asked to settle the account, and that any objections or exceptions to the account must be filed with the clerk of the court on or before the return date. The notice shall be given as provided for notices under RCW 11.96A.110.[ 1999 c 42 § 628; 1985 c 30 § 99. Prior: 1984 c 149 § 132; 1955 c 33 § 30.30.050; prior: 1951 c 226 § 5. Formerly RCW 30.30.050.]NOTES: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 § 11.106.060 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.106 - Trustees' Accounting Act.|11.106.060 - Account filed—Objections—Appointment of guardians ad litem—Representatives.

RCW 11.106.060 Account filed—Objections—Appointment of guardians ad litem—Representatives.Upon or before the return date any beneficiary of the trust may file the beneficiary's written objections or exceptions to the account filed or to any action of the trustee or trustees set forth in the account. The court shall appoint guardians ad litem as provided in RCW 11.96A.160 and the court may allow representatives to be appointed under RCW 11.96A.120 or 11.96A.250 to represent the persons listed in those sections.[ 1999 c 42 § 629; 1985 c 30 § 100. Prior: 1984 c 149 § 133; 1977 ex.s. c 80 § 31; 1955 c 33 § 30.30.060; prior: 1951 c 226 § 6. Formerly RCW 30.30.060.]NOTES: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.Purpose—Intent—Severability—1977 ex.s. c 80: See notes following RCW 4.16.190.
WA Rev Code § 11.106.070 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.106 - Trustees' Accounting Act.|11.106.070 - Court to determine accuracy, validity—Decree.

RCW 11.106.070 Court to determine accuracy, validity—Decree.Upon the return date or at some later date fixed by the court if so requested by one or more of the parties, the court without the intervention of a jury and after hearing all the evidence submitted shall determine the correctness of the account and the validity and propriety of all actions of the trustee or trustees set forth in the account including the purchase, retention, and disposition of any of the property and funds of the trust, and shall render its decree either approving or disapproving the account or any part of it, and surcharging the trustee or trustees for all losses, if any, caused by negligent or wilful breaches of trust.[ 1985 c 30 § 101. Prior: 1984 c 149 § 134; 1955 c 33 § 30.30.070; prior: 1951 c 226 § 7. Formerly RCW 30.30.070.]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 § 11.106.080 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.106 - Trustees' Accounting Act.|11.106.080 - Effect of decree.

RCW 11.106.080 Effect of decree.The decree rendered under RCW 11.106.070 shall be deemed final, conclusive, and binding upon all the parties interested including all incompetent, unborn, and unascertained beneficiaries of the trust subject only to the right of appeal under RCW 11.106.090.[ 1985 c 30 § 102. Prior: 1984 c 149 § 135; 1955 c 33 § 30.30.080; prior: 1951 c 226 § 8. Formerly RCW 30.30.080.]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 § 11.106.090 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.106 - Trustees' Accounting Act.|11.106.090 - Appeal from decree.

RCW 11.106.090 Appeal from decree.The decree rendered under RCW 11.106.070 shall be a final order from which any party in interest may appeal as in civil actions to the supreme court or the court of appeals of the state of Washington.[ 1985 c 30 § 103. Prior: 1984 c 149 § 136; 1971 c 81 § 80; 1955 c 33 § 30.30.090; prior: 1951 c 226 § 9. Formerly RCW 30.30.090.]NOTES:Rules of court: Method of appellate review superseded by RAP 2.2(a)(3), 18.22.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 § 11.106.100 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.106 - Trustees' Accounting Act.|11.106.100 - Waiver of accounting by beneficiary.

RCW 11.106.100 Waiver of accounting by beneficiary.Any adult beneficiary entitled to an accounting under either RCW 11.106.020 or 11.106.030 may waive such an accounting by a separate instrument delivered to the trustee.[ 1985 c 30 § 104. Prior: 1984 c 149 § 137; 1955 c 33 § 30.30.100; prior: 1951 c 226 § 11. Formerly RCW 30.30.100.]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 § 11.106.110 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.106 - Trustees' Accounting Act.|11.106.110 - Modification under chapter 11.97 RCW—How constituted.

RCW 11.106.110 Modification under chapter 11.97 RCW—How constituted.This chapter is declared to be of similar import to the uniform trustees' accounting act. Any modification under chapter 11.97 RCW, including waiver, of the requirements of this chapter in any will, deed, or agreement heretofore or hereafter executed shall be given effect whether the waiver refers to the uniform trustees' accounting act by name or other reference or to any other act of like or similar import.[ 1985 c 30 § 105. Prior: 1984 c 149 § 138; 1955 c 33 § 30.30.110; prior: 1951 c 226 § 12. Formerly RCW 30.30.110.]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 § 11.107.010 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.107 - Trusts—Decanting Power.|11.107.010 - Definitions.

RCW 11.107.010 Definitions.The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Ascertainable standard" means a standard relating to an individual's health, education, support, or maintenance within the meaning of Title 26 U.S.C. Sec. 2041(b)(1)(A) or 2514(c)(1) of the federal internal revenue code and any applicable regulations, as amended, as of July 23, 2017.(2) "Charitable interest" means an interest in a trust that:(a) Is held by a charitable organization;(b) Benefits charitable organizations;(c) Is held for charitable purposes; or(d) Holds assets subject to limitations permitting their use only for charitable, religious, eleemosynary, benevolent, educational, or similar purposes.(3) "Charitable purpose" means a purpose that is for: The relief of poverty, the advancement of education or religion, the promotion of health, governmental or municipal purposes, or other purposes the achievement of which are beneficial to a community.(4) "Decanting power" or "the decanting power" means the power of a trustee under this chapter to distribute income and principal of a first trust to one or more second trusts or to modify the terms of the first trust.(5) "Expanded discretion" means a discretionary power of distribution that is not limited to an ascertainable standard or a reasonably definite standard.(6) "First trust" means a trust over which a trustee may exercise the decanting power.(7) "Limited discretion" means a discretionary power of distribution that is limited to an ascertainable standard or a reasonably definite standard.(8) "Person" means an individual, estate, business or nonprofit entity, public corporation, government or governmental subdivision, agency, or instrumentality, or other legal entity.(9) "Qualified beneficiary" means a beneficiary that on the date of qualification is described in RCW 11.98.002(2).(10) "Reasonably definite standard" means a clearly measurable standard under which a holder of a power of distribution is legally accountable within the meaning of Title 26 U.S.C. Sec. 674(b)(5)(A) of the federal internal revenue code and any applicable regulations, as amended, as of July 23, 2017.(11) "Second trust" means:(a) A first trust after modification under this chapter; or(b) A trust to which a distribution of income and principal from a first trust is or may be made under this chapter.[ 2017 c 29 § 1.]
WA Rev Code § 11.107.030 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.107 - Trusts—Decanting Power.|11.107.030 - Decanting power under limited discretion.

RCW 11.107.030 Decanting power under limited discretion.Subject to RCW 11.107.070, a trustee that has limited discretion to distribute the principal of a first trust to one or more current beneficiaries may exercise the decanting power over the principal of the first trust, subject to the following:(1) Second trusts under this section, in the aggregate, must grant each beneficiary of the first trust beneficial interests in the second trusts which are substantially similar to the beneficial interests of the beneficiary in the first trust;(2) A power to make a distribution under the second trust for the benefit of a beneficiary who is an individual is substantially similar to a power under the first trust to make a distribution directly to the beneficiary. A distribution is for the benefit of a beneficiary if:(a) The distribution is made for the benefit of the beneficiary;(b) The beneficiary is incapacitated or otherwise under a legal disability or the trustee reasonably believes the beneficiary is incapacitated or under a legal disability, and the distribution is made as permitted by the first trust instrument or otherwise as permitted by law; or(c) The distribution is made as permitted under the terms of the first trust instrument and the second trust instrument for the benefit of the beneficiary;(3) In an exercise of the decanting power under this section, a second trust may be a trust created or administered under the law of any jurisdiction; and(4) If a trustee has limited discretion to distribute part but not all of the principal of a first trust, the trustee may exercise the decanting power under this section only over that part of the principal.[ 2017 c 29 § 3.]
WA Rev Code § 11.107.050 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.107 - Trusts—Decanting Power.|11.107.050 - Decanting statute—Effects and consequences of an exercise of the decanting power.

RCW 11.107.050 Decanting statute—Effects and consequences of an exercise of the decanting power.(1) A trustee or other person that reasonably relies on the validity of a distribution of part or all of the income and principal of a trust to another trust, or a modification of a trust, under this chapter or the law of another jurisdiction is not liable to any person for any action or failure to act as a result of the reliance.(2) A debt, liability, or other obligation enforceable against income and principal of a first trust is enforceable to the same extent against that income and principal when held by the second trust after exercise of the decanting power.(3) For purposes of the law of this state other than this chapter and subject to this subsection, a settlor of a first trust is deemed to be the settlor of the second trust with respect to the portion of the principal of the first trust subject to the exercise of the decanting power. In determining settlor intent with respect to a second trust, the intent of a settlor of the first trust and the intent of a settlor of the second trust, if different, may be considered. The intent of the trustee may also be considered.(4) If the trustee intends to distribute all of the principal of a first trust to a second trust and the trustee makes a good faith effort to do so, the distribution of all of the principal of a first trust to a second trust includes subsequently discovered assets otherwise belonging to the first trust and principal paid to or acquired by the first trust after the distribution of the first trust's principal. If the trustee does not intend to distribute all of the principal of a first trust to a second trust, the distribution of part of the principal of a first trust to a second trust does not include subsequently discovered assets belonging to the first trust or principal paid to or acquired by the first trust after the distribution of principal from the first trust to the second trust, and those assets or that principal remain the assets or principal of the first trust.(5) A reference under this title to a trust instrument or to terms of the trust includes the second trust, the second trust instrument, and the terms of the second trust.(6) The title to all real estate and other property, both tangible and intangible, owned by the first trust remains vested in the second trust without reversion or impairment.(7) An action or proceeding pending by or against the first trust may be continued by or against the second trust as if the decanting had not occurred.(8) Except as otherwise provided by this chapter, all of the rights, privileges, immunities, powers, and purposes of the first trust remain vested in the second trust.[ 2017 c 29 § 5.]
WA Rev Code § 11.108.010 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.108 - Miscellaneous Provisions for Distributions Made by a Governing Instrument.|11.108.010 - Definitions.

RCW 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 governing instrument which either is expressly stated as a fixed dollar amount or is a gift of a dollar amount determinable by the governing instrument, and a gift expressed in terms of a "sum" or an "amount," unless the context dictates otherwise, is a gift of a dollar amount.(2) As the context might require, the term "marital deduction" means either the federal or state estate tax deduction or the federal gift tax deduction allowed for transfers to spouses under the Internal Revenue Code or applicable state law.(3) The term "maximum marital deduction" means the maximum amount qualifying for the marital deduction.(4) The term "marital deduction gift" means a gift intended to qualify for the marital deduction as indicated by a preponderance of the evidence including the governing instrument and extrinsic evidence whether or not the governing instrument is found to be ambiguous.(5) The term "governing instrument" includes, but is not limited to: Will and codicils; revocable trusts and amendments or addenda to revocable trusts; irrevocable trusts; beneficiary designations under life insurance policies, annuities, employee benefit plans, and individual retirement accounts; payable-on-death, trust, or joint with right of survivorship bank or brokerage accounts; transfer on death designations or transfer on death or pay on death securities; and documents exercising powers of appointment.(6) The term "fiduciary" means trustee or personal representative. Reference to a fiduciary in the singular includes the plural where the context requires.(7) The term "gift" refers to all gifts, legacies, devises, and bequests made in a governing instrument, whether outright or in trust, and whether made during the life of the transferor or as a result of the transferor's death.(8) The term "transferor" means the testator, donor, grantor, or other person making a gift.(9) The term "spouse" includes the transferor's surviving spouse in the case of a deceased transferor.[ 2006 c 360 § 3; 1997 c 252 § 81; 1993 c 73 § 2; 1990 c 224 § 2; 1988 c 64 § 27; 1985 c 30 § 106. Prior: 1984 c 149 § 140.]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 § 11.108.020 (2021)
2021 Revised Code of Washington|Title 11 - Probate and Trust Law|Chapter 11.108 - Miscellaneous Provisions for Distributions Made by a Governing Instrument.|11.108.020 - Marital deduction gift—Compliance with Internal Revenue Code—Fiduciary powers.

RCW 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 Internal Revenue Code in every respect.(2) If a governing instrument contains a marital deduction gift, any fiduciary operating under the governing instrument has all the powers, duties, and discretionary authority necessary to comply with the marital deduction provisions of the Internal Revenue Code. The fiduciary shall not take any action or have any power that may impair that deduction, but this does not require the fiduciary to make the elections under either section 2056(b)(7) or 2523(f) of the Internal Revenue Code that is referred to in RCW 11.108.025.[ 1997 c 252 § 82; 1993 c 73 § 3; 1988 c 64 § 28; 1985 c 30 § 107. Prior: 1984 c 149 § 141.]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.