Living Trust Attorney in Seattle

How a Revocable Living Trust Works

A living trust is created while the grantor, also called the trustor, is alive. It’s usually revocable, meaning its terms can be changed or the trust can be revoked when the governing document and applicable law permit. The grantor generally serves as the initial trustee and continues managing the property.

A will directs transfers after death, while a living trust can hold property during the trustor’s lifetime. Assets in a properly structured and funded trust can pass directly to named beneficiaries without probate. Probate and trust matters for Seattle residents are handled through the regional Superior Court’s Ex Parte and Probate Department.

A properly funded trust can also provide for incapacity. A designated successor trustee can manage the property when the trustor can’t do so, subject to the trust terms and applicable law.

Washington Requirements for Creating & Changing a Trust

Trust creation and administration in Washington are governed principally by chapter 11.98 of the Revised Code of Washington, commonly associated with the Washington Trust Act. Chapter 11.103 provides additional rules for trusts that can be amended or revoked.

• The document must expressly state that the trust is revocable for the trustor to retain the power to amend or revoke it.
• Creating, amending, revoking, or adding property to the trust requires the same legal capacity needed to make a will.
• During the trustor’s lifetime, beneficiary rights remain subject to the trustor’s control, and the trustee’s duties are owed exclusively to the trustor.

Washington law also sets deadlines for challenging a trust that was revocable at the trustor’s death. The deadline can depend on whether statutory notice was provided. Without an earlier statutory-notice deadline, the outside limit is generally 24 months after the trustor’s death.

Funding a Trust & Coordinating Property Ownership

Funding means transferring designated property into the trust. Real estate is commonly transferred by deed, while financial accounts may require retitling. Property that isn’t transferred may remain outside the probate-avoidance structure.

Washington is a community property state. Transferring community or separate property into or out of a living trust doesn’t, by itself, change its character. Joint ownership and beneficiary designations should also be reviewed so that ownership arrangements and distribution instructions work together.

Washington Taxes & Revocable Living Trusts

Washington imposes a tax on estates that’s separate from the federal counterpart. For deaths on or after July 1, 2026, the applicable exclusion amount is $3 million, with graduated rates reaching 20%. Exposure depends on the estate’s value and the law in effect at the time of death.

Property in a living trust remains part of the decedent’s Washington gross estate for state tax purposes. The trust shouldn’t be treated as tax avoidance by itself. Washington doesn’t impose an inheritance tax: the levy is paid by the estate rather than by individual heirs.