CERTIFICATION OF ENROLLMENT

                        SENATE BILL 5198

                        56th Legislature

                      1999 Regular Session

Passed by the Senate March 9, 1999   YEAS 48   NAYS 0 President of the Senate Passed by the House April 7, 1999   YEAS 90   NAYS 0

CERTIFICATE I, Tony M. Cook, Secretary of the Senate of the State of Washington, do hereby certify that the attached is  SENATE BILL 5198 as passed by the Senate and the House of Representatives on the dates hereon set forth.

Speaker of the       House of Representatives	Secretary
Speaker of the       House of Representatives

Approved Place Style On Codes above, and Style Off Codes below.

FILED

Governor of the State of Washington

Secretary of State                   State of Washington

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                         SENATE BILL 5198

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             Passed Legislature - 1999 Regular Session

State of Washington      56th Legislature     1999 Regular Session

By Senators Johnson and Kline

Read first time 01/15/1999.  Referred to Committee on Judiciary.

Comporting with Internal Revenue Code language. 

    AN ACT Relating to updating the probate and trust law to comport with Internal Revenue Code language; and amending RCW 11.108.060.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

    Sec. 1.  RCW 11.108.060 and 1997 c 252 s 86 are each amended to read as follows:

    For an estate that exceeds the amount exempt from tax by virtue of the ((unified)) credit under section 2010 of the Internal Revenue Code, if taking into account applicable adjusted taxable gifts as defined in section 2001(b) of the Internal Revenue Code, any marital deduction gift that is conditioned upon the transferor's spouse surviving the transferor for a period of more than six months, is governed by the following:

    (1) A survivorship requirement expressed in the governing instrument in excess of six months, other than survival by a spouse of a common disaster resulting in the death of the transferor, does not apply to property passing under the marital deduction gift, and for the gift, the survivorship requirement is limited to a six-month period beginning with the transferor's death.

    (2) The property that is the subject of the marital deduction gift must be held in a trust meeting the requirements of section 2056(b)(7) of the Internal Revenue Code the corpus of which must:  (a) Pass as though the spouse failed to survive the transferor if the spouse, in fact, fails to survive the term specified in the governing instrument; and (b) pass to the spouse under the terms of the governing instrument if the spouse, in fact, survives the term specified in the governing instrument.

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