Washington State Specific Information

Will, Trust, Power of Attorney, and Estate Planning

Official state laws:

Washington Revised Code Annotated
Probate jurisdiction rests with the Superior Court
Probate laws are primarily under Title 11

Minimum age requirement to:

Distribute property by will: 18 (Section 11.12.010)
Which minor gets property: 21 or 25

Holographic will NOT recognized (No Section exists)

State taxes:

Estate tax: Equal to federal credit for state death taxes (Section 83.100)
State gift tax:Inheritance tax: No inheritance tax (Section 83.100)
- No state gift tax (Section 83.100)
- Anatomical Gift Act (Section 68.50.540)
Inheritance tax: No inheritance tax (Section 83.100)

Default rules: How property is distributed if there is no will, i.e. laws of intestate succession: (Section 11.04.015)

No surviving spouse, but there are surviving children:
- All of the estate goes to the surviving children split equally among them or to their children in accordance to their per stirpes share
Surviving spouse and
- Children of surviving spouse:
  - All of your community property and one-half (1/2) of your separate property to surviving spouse, and
  - The other one-half (1/2) of your separate property to your children or grandchildren according to their per stirpes share
  - Children not of the surviving spouse (for example your children from a previous marriage):
    - All of your community property and one-half (1/2) of your separate property to surviving spouse, and
    - The other one-half (1/2) of your separate property to your children or grandchildren according to their per stirpes share
    - No children and both of your parents of deceased:
      - All of your estate will pass to your spouse
    - No children, but at least one of your parents survives you:
      - All of your community property and three-fourths (3/4) of your separate property to surviving spouse, and
      - The other one-fourth (1/4) of your parents or their children
At least one parent survives you, but no surviving spouse or children:
- All of your estate will pass to your surviving parents equally
No spouse, children, or parents:
- Siblings (brothers and sisters) or their children according to their per stirpes share. If none, then to grandparents or the children

Who must be named as a beneficiary in your will:

Surviving spouse, andSee statute for details (Section 11.12.091)
- Surviving spouse must be given one-half of your community property (See Washington case law)
See statute for details (Section 11.12.091)

Effects of changes in your marital status on your will:

You are divorced from the surviving spouse:
- Revokes will as to divorced spouse (Section 11.12.051)
You get married without changing your will that does not provide for your new spouse:
- Revokes will as to surviving spouse (Section 11.12.095)

Out of state executors: Must post bond (but bond not required if surviving spouse and sole beneficiary of the will, or if will expressly states no bond required) and appoint in-state agent to accept legal papers (Section 11.28.185 and 11.36.010)

Witnesses:

Minimum number of witnesses required: Two (Section 11.12.020)
Are witnesses allowed to be beneficiaries?: No, unless there are two other disinterested witnesses (Section 11.12.160)
Requirements to be a witness, witnesses must:
- be at least 18 years of age,
- not be related to you by blood or marriage,
- not your attending physician or anyone acting under their direction or control,
- not be entitled to anything in your will, and
- not have any claims against your estate

Property ownership (Sections 64-28+):

Community property state
Bank account deposits held jointly are payable to any survivor named in the bank account, unless there is evidence that the deposit is payable only to a specified survivor and is subject to community property rights
Joint tenancy recognized only if there is clear and express language
There are no survivorship rights with tenancy by the entirety
Tenancy in common recognized

Other types of wills:

Self-proving wills recognized: Yes, recognized (Section 11.20.020)
Living will: Health Care Declaration (Section 70.22.030) requires a certification from two physicians that you are in a terminal condition, your death will result without using life-sustaining procedures, and you cannot make your own medical decisions
Power of Attorney for Health Care (Section 11.94.010)
Durable Power of Attorney (Sections 11.94.101 to 11.94.900)