Washington § 11.98.230 - Beneficiary trustee — Income under marital deduction — Spousal power of appointment.

Full text of Washington Revised Code of Washington § 11.98.230 — Beneficiary trustee — Income under marital deduction — Spousal power of appointment., with citation guidance and answers to common questions.

§ 11.98.230. Beneficiary trustee — Income under marital deduction — Spousal power of appointment.

Notwithstanding any provision of RCW 11.98.200 through 11.98.240 seemingly to the contrary, RCW 11.98.200 through 11.98.240 do not limit or restrict the distribution of income of a trust that qualifies or that otherwise could have qualified for the marital deduction under section 2056 or 2523 of the Internal Revenue Code, those Internal Revenue Code sections requiring that all income be distributed to the spouse of the decedent or of the trustor at least annually, whether or not an election was in fact made under section 2056(b)(7) or 2523(f) of the Internal Revenue Code. Further, RCW 11.98.200 through 11.98.240 do not limit or restrict the power of a spouse of the trustor or the spouse of the decedent to exercise a power of appointment described in section 2056(b)(5) or 2523(e) of the Internal Revenue Code with respect to that portion of the trust that could otherwise qualify for the marital deduction under either of those Internal Revenue Code sections.
[ 1993 c 339 s 5.]

Notes

Severability—1993 c 339: See note following RCW 11.98.200.

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

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Frequently Asked Questions About Washington § 11.98.230

What does Revised Code of Washington § 11.98.230 cover?

Section 11.98.230 ("Beneficiary trustee — Income under marital deduction — Spousal power of appointment.") 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.

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A common citation format is "Revised Code of Washington § 11.98.230" (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?

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