Washington § 11.108.020 - Marital deduction gift — Compliance with Internal Revenue Code — Fiduciary powers.

Full text of Washington Revised Code of Washington § 11.108.020 — Marital deduction gift — Compliance with Internal Revenue Code — Fiduciary powers., with citation guidance and answers to common questions.

§ 11.108.020. Marital deduction gift — Compliance with Internal Revenue Code — Fiduciary powers.

(1) If a governing instrument contains a marital deduction gift, the governing instrument shall be construed to comply with the marital deduction provisions of the Internal Revenue Code in every respect.
(2) If a governing instrument contains a marital deduction gift, any fiduciary operating under the governing instrument has all the powers, duties, and discretionary authority necessary to comply with the marital deduction provisions of the Internal Revenue Code. The fiduciary shall not take any action or have any power that may impair that deduction, but this does not require the fiduciary to make the elections under either section 2056(b)(7) or 2523(f) of the Internal Revenue Code that is referred to in RCW 11.108.025.
[ 1997 c 252 s 82; 1993 c 73 s 3; 1988 c 64 s 28; 1985 c 30 s 107. Prior: 1984 c 149 s 141.]

Notes

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 § 11.108.020

What does Revised Code of Washington § 11.108.020 cover?

Section 11.108.020 ("Marital deduction gift — Compliance with Internal Revenue Code — Fiduciary powers.") 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 § 11.108.020?

A common citation format is "Revised Code of Washington § 11.108.020" (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 § 11.108.020 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.

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