Washington § 11.100.025 - Spousal or domestic partnership deduction interests.

Full text of Washington Revised Code of Washington § 11.100.025 — Spousal or domestic partnership deduction interests., with citation guidance and answers to common questions.

§ 11.100.025. Spousal or domestic partnership deduction interests.

Notwithstanding RCW 11.98.070(21)(a), 11.100.060, or any other statutory provisions to the contrary, with respect to trusts which require by their own terms or by operation of law that all income be paid at least annually to the spouse or domestic partner of the trust's creator, which do not provide that on the termination of the income interest that the entire then remaining trust estate be paid to the estate of the spouse or domestic partner of the trust's creator, and for which a federal estate or gift tax marital deduction is claimed, any investment in or retention of unproductive property is subject to a power in the spouse or domestic partner of the trust's creator to require either that any such asset be made productive, or that it be converted to productive assets within a reasonable period of time unless the instrument creating the interest provides otherwise.
[ 2008 c 6 s 929; 1985 c 30 s 67. Prior: 1984 c 149 s 99.]

Notes

Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.
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.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 11.100.025

What does Revised Code of Washington § 11.100.025 cover?

Section 11.100.025 ("Spousal or domestic partnership deduction interests.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 11.100.025?

A common citation format is "Revised Code of Washington § 11.100.025" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 11.100.025 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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