Washington § 11.108.030 - Pecuniary bequests — Valuation of assets if distribution other than money.

Full text of Washington Revised Code of Washington § 11.108.030 — Pecuniary bequests — Valuation of assets if distribution other than money., with citation guidance and answers to common questions.

§ 11.108.030. Pecuniary bequests — Valuation of assets if distribution other than money.

(1) If a governing instrument authorizes the fiduciary to satisfy a pecuniary bequest in whole or in part by distribution of property other than money, the assets selected for that purpose shall be valued at their respective fair market values on the date or dates of distribution, unless the governing instrument expressly provides otherwise. If the governing instrument permits the fiduciary to value the assets selected for the distribution as of a date other than the date or dates of distribution, then, unless the governing instrument expressly provides otherwise, the assets selected by the fiduciary for that purpose shall have an aggregate fair market value on the date or dates of distribution which, when added to any cash distributed, will amount to no less than the amount of that gift as stated in, or determined by, the governing instrument.
(2) A marital deduction gift shall be satisfied only with assets that qualify for those deductions.
[ 1985 c 30 s 108. Prior: 1984 c 149 s 142.]

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 § 11.108.030

What does Revised Code of Washington § 11.108.030 cover?

Section 11.108.030 ("Pecuniary bequests — Valuation of assets if distribution other than money.") 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 § 11.108.030?

A common citation format is "Revised Code of Washington § 11.108.030" (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 § 11.108.030 apply to my situation?

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