**IRREVOCABLE TRUST AGREEMENT

(State of Washington)**

[// GUIDANCE: This template is intentionally comprehensive. Delete any bracketed guidance or unused optional provisions during final customization.]

TABLE OF CONTENTS

1. Document Header
2. Definitions
3. Operative Provisions
4. Representations & Warranties
5. Covenants & Restrictions
6. Default & Remedies
7. Risk Allocation
8. Dispute Resolution
9. General Provisions
10. Execution Block

1. DOCUMENT HEADER

1.1 Title & Parties

This Irrevocable Trust Agreement (the “Agreement”) is entered into effective as of [EFFECTIVE DATE] (the “Effective Date”) by and between:

a. [SETTLOR/GRANTOR FULL LEGAL NAME], residing at [ADDRESS] (the “Settlor”); and
b. [PRIMARY TRUSTEE FULL LEGAL NAME], whose principal address is [ADDRESS] (the “Trustee”).

[// GUIDANCE: Add Co-Trustees or an Institutional Trustee if desired.]

1.2 Recitals

A. Settlor desires to create an irrevocable trust for the benefit of the Beneficiaries named herein.
B. Settlor is transferring the property described in Schedule A attached hereto (the “Trust Estate”) to the Trustee in consideration of the Trustee’s undertakings herein.
C. The parties intend that this Agreement be administered under, and construed in accordance with, the laws of the State of Washington without regard to its conflict-of-laws principles.

NOW, THEREFORE, in consideration of the mutual covenants contained herein and other good and valuable consideration, the receipt and sufficiency of which are acknowledged, the Settlor hereby irrevocably assigns, transfers, and delivers the Trust Estate to the Trustee to hold, manage, and distribute in strict accordance with the following terms:

2. DEFINITIONS

Unless the context clearly requires otherwise, capitalized terms used in this Agreement have the meanings set forth below. Defined terms appear alphabetically.

“Accounting Period” – The twelve-month fiscal period ending [MONTH DAY] of each year, or such other period selected by the Trustee.

“Administrative Trustee” – Any Trustee serving solely for administrative, custodial, or record-keeping purposes.

“Agreement” – This Irrevocable Trust Agreement as originally executed and as it may be modified as permitted herein.

“Beneficiary” or “Beneficiaries” – Each person or entity described in Section 3.3 entitled to present or future distributions.

“Distribution Standard” – The ascertainable standard set forth in Section 3.4.

“Protector” – The person identified in Section 3.11 having the limited oversight powers therein.

“Qualified Beneficiary” – As defined under Washington law, including any person presently entitled to mandatory or discretionary distributions.

“Trust Estate” – All property transferred to the Trustee, together with all accumulations and substitutions, less all permitted disbursements.

“Trust Termination Date” – The earlier of (i) the date stated in Section 3.2(b), or (ii) any date ordered by a court of competent jurisdiction.

[// GUIDANCE: Insert additional defined terms as needed (e.g., “Spouse,” “Issue,” “Trust Service Providers”). Ensure consistent capitalization.]

3. OPERATIVE PROVISIONS

3.1 Creation; Irrevocability

a. Settlor hereby establishes an irrevocable trust known as “[TRUST NAME]” (the “Trust”).
b. This Trust is irrevocable. The Settlor expressly waives any and all rights to alter, amend, revoke, or terminate this Trust, except as may be permitted (i) by non-judicial settlement agreement or court order under applicable Washington trust law, or (ii) by decanting in accordance with Section 3.12.

3.2 Purpose & Duration

a. Purpose. The Trust is created for (i) the health, education, maintenance, and support of the Beneficiaries, and (ii) any additional lawful purpose identified in Schedule B.
b. Duration. Unless terminated earlier under this Agreement or applicable law, the Trust shall terminate [21 YEARS AFTER THE DEATH OF THE LAST SURVIVING DESCENDANT OF …] or such shorter maximum period permitted under the applicable rule against perpetuities. Upon termination, the remaining Trust Estate shall be distributed outright to the then-living Beneficiaries per stirpes.

3.3 Beneficiaries

The Beneficiaries are identified in Schedule C, which may be amended solely to correct scrivener’s errors.

3.4 Distributions

a. Mandatory Distributions. [IF APPLICABLE – e.g., Income to Spouse annually]
b. Discretionary Distributions. The Trustee may distribute to or for the benefit of any Beneficiary such amounts of income and/or principal as the Trustee, in the Trustee’s sole and absolute discretion, deems advisable for the Beneficiary’s health, education, maintenance, or support (“HEMS”).
c. Sprinkling Power. Unless otherwise directed, distributions may be made unequally and at different times among Beneficiaries.
d. Spendthrift. Each Beneficiary’s interest shall be held subject to a spendthrift restriction to the maximum extent permitted under Washington law.

3.5 Trustee Powers & Duties

a. Powers. The Trustee shall have all powers granted to trustees under Washington law, including, without limitation, the power to invest, reinvest, lease, mortgage, pledge, and otherwise manage the Trust Estate as a prudent investor, and those additional powers enumerated in Schedule D.
b. Duties. The Trustee shall administer the Trust in good faith, in accordance with its terms and Washington law, and solely in the interests of the Beneficiaries.
c. Accounting. The Trustee shall provide annual written reports to each Qualified Beneficiary within [90] days after the end of each Accounting Period, unless such Beneficiary waives the right in writing.

3.6 Resignation; Removal; Appointment of Successor

a. Resignation. The Trustee may resign upon [30] days’ written notice to the Protector and all Qualified Beneficiaries.
b. Removal. The Protector may remove any Trustee with or without cause by delivering written notice and naming a Successor Trustee.
c. Successor Trustee. Any Successor Trustee shall accept the position in writing and, upon acceptance, shall have all the rights and duties of the original Trustee. Title to the Trust Estate shall vest automatically in the Successor Trustee without further act.

3.7 Compensation & Expenses

The Trustee is entitled to reasonable compensation in accordance with Schedule E and to reimbursement of properly incurred expenses from the Trust Estate.

3.8 Tax Provisions

[// GUIDANCE: Select (a) Grantor Trust or (b) Non-Grantor Trust. Delete the unused alternative.]
a. Grantor Trust Election. All items of income, deduction, and credit shall be reported on the Settlor’s individual federal and Washington state income tax returns. The Trustee shall furnish the Settlor with the information necessary for such reporting.
b. Non-Grantor Trust. The Trustee shall file all required federal and state fiduciary income tax returns. Taxes shall be paid from the Trust Estate.

The Trustee may make elections, allocate receipts, and capitalize or distribute income to minimize overall tax liability consistent with fiduciary obligations.

3.9 Life Insurance (If Any)

[// GUIDANCE: Include only if the Trust is intended to hold policies.]
The Trustee may purchase and maintain life insurance on the life of [INSURED], and all incidents of ownership shall reside exclusively with the Trustee.

3.10 Directed or Divided Trusteeship (Optional)

[OPTIONAL – include investment trustee, distribution trustee, or trust director provisions.]

3.11 Protector

a. Designation. [PROTECTOR NAME & ADDRESS] is appointed as Protector.
b. Powers. The Protector may (i) remove and appoint Trustees, (ii) approve non-judicial settlement agreements, (iii) consent to a change of situs, and (iv) exercise other powers listed in Schedule F.
c. Fiduciary Status. Unless otherwise provided by applicable law, the Protector acts in a fiduciary capacity.

3.12 Decanting

To the extent permitted by Washington law, the Trustee may distribute all or part of the Trust Estate in further trust for the benefit of one or more Beneficiaries if the Trustee determines that such action furthers the Trust purposes and does not compromise any tax objectives.

4. REPRESENTATIONS & WARRANTIES

4.1 Settlor
a. Capacity. Settlor is of legal age and sound mind and is not acting under duress or undue influence.
b. Title. Settlor owns the property described in Schedule A free and clear of liens except as disclosed.
c. Tax Status. Settlor understands the federal and Washington state tax consequences of creating this Trust and has obtained independent tax advice.

4.2 Trustee
a. Authority. The Trustee has full legal authority to enter into and perform this Agreement and to accept the Trust Estate.
b. No Conflict. The execution and performance of this Agreement do not violate any other agreement or legal duty of the Trustee.

4.3 Survival
All representations and warranties herein survive the execution of this Agreement and the resignation, removal, or replacement of any Trustee.

5. COVENANTS & RESTRICTIONS

5.1 Trustee Covenants
a. Prudent Administration. The Trustee shall administer the Trust with the care, skill, and caution of a prudent person dealing with the property of another.
b. Record-Keeping. The Trustee shall keep accurate books and records available for inspection by any Qualified Beneficiary upon [30] days’ written request.
c. Confidentiality. Except as required by law or expressly permitted by this Agreement, the Trustee shall keep Trust matters confidential.

5.2 Beneficiary Covenants
Beneficiaries shall not anticipate, assign, or encumber any interest in the Trust, nor compel a discretionary distribution except through a final court order issued by a court of competent jurisdiction.

6. DEFAULT & REMEDIES

6.1 Events of Default
It shall be an Event of Default if the Trustee:
a. Willfully breaches fiduciary duties;
b. Fails to render required accountings within [30] days after written demand;
c. Is adjudicated bankrupt or insolvent; or
d. Is convicted of a felony involving dishonesty.

6.2 Notice & Cure
The Protector (or any two Qualified Beneficiaries acting jointly) shall give written notice of default. The Trustee shall have [30] days to cure, unless the default is incapable of cure.

6.3 Remedies
If an Event of Default remains uncured, the Protector (or petitioning Beneficiaries) may:
a. Remove the Trustee and appoint a Successor;
b. Seek injunctive relief or specific performance in the [DESIGNATED COUNTY] Superior Court sitting in probate;
c. Recover damages, attorneys’ fees, and costs from the Trust Estate to the extent permitted under Section 7.2; or
d. Invoke the arbitration mechanism in Section 8.3 if elected.

7. RISK ALLOCATION

7.1 Indemnification of Trustee

To the fullest extent permitted under Washington law, the Trust Estate shall indemnify and hold harmless the Trustee from and against any liability, loss, or expense (including reasonable attorneys’ fees) incurred in good-faith administration of the Trust, except to the extent arising from the Trustee’s (i) fraud, (ii) intentional misconduct, or (iii) gross negligence.

7.2 Limitation of Liability

The Trustee’s personal liability is limited to the value of the Trust Estate available for satisfaction of any claim. No Beneficiary or third party may seek recovery against the Trustee’s separate assets except upon a final judicial determination of fraud or intentional misconduct.

7.3 Insurance

The Trustee may purchase fiduciary liability insurance, the premiums of which shall be paid from the Trust Estate and shall not be deemed compensation.

7.4 Force Majeure

The Trustee shall not be liable for delay or failure in performance caused by acts beyond the Trustee’s reasonable control, including natural disasters, war, terrorism, cyber-attacks, or changes in applicable law.

8. DISPUTE RESOLUTION

8.1 Governing Law

This Agreement and all claims relating hereto shall be governed by and construed in accordance with the laws of the State of Washington.

8.2 Forum Selection

Exclusive jurisdiction and venue for any judicial proceeding arising under this Agreement shall lie in the Superior Court of the State of Washington, [DESIGNATED COUNTY], sitting in probate (the “Probate Court”).

8.3 Arbitration (Optional)

[OPTIONAL – delete if not elected]
a. Election. Upon written election by the Trustee, Protector, or a majority in interest of the Qualified Beneficiaries, any dispute not resolved within [60] days after written notice shall be submitted to binding arbitration administered by [AAA/JAMS] in [CITY], Washington.
b. Arbitrators. The panel shall consist of a single arbitrator who is (i) a retired Washington Superior Court judge or (ii) an attorney with at least ten years’ experience in trust and estate matters.
c. Injunctive Relief. Pending arbitration, any party may seek temporary injunctive relief in the Probate Court to preserve the status quo.
d. Costs. Arbitration costs shall be paid from the Trust Estate unless the arbitrator re-allocates costs in the interest of justice.

8.4 Jury Waiver

To the extent a jury trial might otherwise be available in the Probate Court, the parties knowingly and voluntarily waive the right to a trial by jury for any action or proceeding arising out of this Agreement.

8.5 Preservation of Remedies

Nothing herein limits the Probate Court’s inherent authority to supervise trusts or to award provisional remedies as necessary for Trust enforcement.

9. GENERAL PROVISIONS

9.1 Amendment & Waiver
This Agreement may not be amended or revoked, except as expressly provided in Section 3.1(b). No waiver shall be effective unless in writing and signed by the waiving party and shall be limited to the specific instance and purpose given.

9.2 Assignment
No party may assign rights or delegate obligations under this Agreement except as expressly permitted herein or by Washington law.

9.3 Successors & Assigns
All provisions of this Agreement bind and inure to the benefit of the parties and their authorized successors and assigns.

9.4 Severability
If any provision of this Agreement is held invalid or unenforceable, the remaining provisions remain in full force, and the invalid provision shall be reformed to the minimum extent necessary to effectuate the Settlor’s intent.

9.5 Entire Agreement
This Agreement, including all Schedules, constitutes the entire agreement among the parties regarding the subject matter hereof and supersedes all prior oral or written agreements relating thereto.

9.6 Counterparts & Electronic Signatures
This Agreement may be executed in multiple counterparts, each of which is deemed an original, and all of which together constitute one instrument. Signatures delivered by facsimile, email (PDF), or verified electronic signature service shall be deemed binding for all purposes.

10. EXECUTION BLOCK

IN WITNESS WHEREOF, the Settlor and Trustee have executed this Irrevocable Trust Agreement as of the Effective Date.

Notarization

State of Washington
County of [__]

On this ___ day of __, 20, before me, the undersigned, a Notary Public in and for the State of Washington, duly commissioned and sworn, personally appeared [SETTLOR NAME] and [TRUSTEE NAME], to me known to be the individuals described in and who executed the foregoing instrument, and acknowledged that they signed the same as their free and voluntary act and deed for the uses and purposes therein mentioned.

Notary Public in and for the State of Washington
My commission expires: __

[// GUIDANCE: Add witness lines if required by local practice or institutional policy.]

SCHEDULE A

Initial Trust Property
1. [DESCRIPTION OF ASSET 1]
2. [DESCRIPTION OF ASSET 2]
(Attach additional pages if necessary.)

SCHEDULE B

Additional Trust Purposes (Optional)

SCHEDULE C

Beneficiaries

SCHEDULE D

Additional Trustee Powers (Optional)

SCHEDULE E

Trustee Compensation Schedule

SCHEDULE F

Protector Powers (Optional)

[// GUIDANCE:
1. Confirm compliance with RCW Title 11 (Trusts & Estates) prior to execution.
2. Review Washington estate tax thresholds to ensure tax provisions align with Settlor objectives.
3. Obtain separate tax, financial, and legal advice to determine whether grantor trust status or non-grantor status is preferable.
4. Re-title assets promptly to the name of the Trust to avoid funding issues.
5. Consider filing a Washington Certificate of Trust (RCW 11.98.045) to facilitate dealings with third parties.]