11.108.090 - Generation-skipping transfer tax -- Dispute resolution of federal law application. - Washington Statutes

Generation-skipping transfer tax — Dispute resolution of federal law application.

The personal representative, trustee, or any affected beneficiary under a will or trust may bring a proceeding under the trust and estate dispute resolution act in chapter 11.96A RCW, to determine whether the decedent intended that the references under RCW 11.108.080 be construed with respect to the federal law as it existed after December 31, 2009. Such a proceeding must be commenced within twelve months following the death of the testator or grantor, and not thereafter.

[2010 c 11 § 3.]

Notes: Finding -- Retroactive application -- Application -- Construction -- Effective date: See notes following RCW 11.108.080.