Estate Planning Laws in Washington.

Washington's probate and trust framework — governing wills, intestacy, probate administration, and fiduciary duties.

Washington's TEDRA provides a flexible framework for judicial and nonjudicial dispute resolution for trusts and estates — widely used for trust modifications, will contests, and fiduciary disputes.

Washington imposes a state estate tax with a $2.193 million exclusion amount (the lowest of any state with an estate tax) and graduated rates up to 20%.

Washington's community-property framework — Washington is one of nine community-property states, which provides a full step-up in basis for both halves of community property at the first spouse's death.