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
- Children of surviving spouse:
- 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)