WSR 13-17-057

INTERPRETIVE STATEMENT

[Filed August 15, 2013, 3:13 p.m.]

The department of revenue has issued the following excise tax advisory (ETA):

This ETA addresses the estate tax benefits for same-sex spouses under Washington state estate tax law, including the marital deduction, the Washington state qualified terminal interest property trust ("QTIP") and qualifying domestic trust ("QDOT") election. This ETA references Washington Referendum 74 (chapter 3, Laws of 2012), a Washington state statute that defines spouse as gender neutral and applicable to spouses of the same sex.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Tim Jennrich

Tax Policy Specialist