Estate Tax Planning Strategies for Washingtonians

This guide is for informational purposes only and does not constitute legal or tax advice. Clients should consult a qualified estate‑planning attorney before implementing any strategy.

Strategy	Reduces WA Estate Tax	Retain Access?	Revocable?	Asset Protection	Complexity	Best Use Case
Bypass Trust (Credit Shelter Trust)	✓	Partial (HEMS)	✗	Some	Low	Married couples near / above $3 M
SLAT (Spousal Lifetime Access Trust)	✓	Via spouse	✗	✓	Medium	Proactive gifting, HNW clients
Lifetime Gifts	✓	✗	✓	Varies	Low	Gradual transfers; remove appreciation
ILIT (Irrevocable Life Insurance Trust)	✓	✗	✗	✓	Medium	Large life‑insurance proceeds
GRAT (Grantor Retained Annuity Trust)	✓	✓ Annuity income	✗	Some	Medium	High‑growth assets, low §7520 rate
QPRT (Qualified Personal Residence Trust)	✓	✓ Residence use	✗	Some	Medium	Primary / vacation home owners
FLP / Family LLC Family Limited Partnership / LLC	✓	✓ Manager control	✗	✓	Medium	Business / investment assets
CRT Charitable Trust	✓	Income stream	✗	✓	High	Charitable & tax‑efficient giving
Change Domicile	✓	✓	✓	✗	Medium	Relocation to no‑tax state

© 2025 Synergos Advisory LLC All rights reserved.