Washington Code 83.110A.070 – Securing payment of estate tax from property in possession of fiduciary
Current as of: 2023 | Check for updates
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(1) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.
Terms Used In Washington Code 83.110A.070
- Fiduciary: A trustee, executor, or administrator.
(2) A fiduciary may withhold from a distributee the estate tax apportioned to and the estate tax required to be advanced by the distributee.
(3) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the estate tax apportioned to and the estate tax required to be advanced by the distributee.
[ 2005 c 332 § 8.]