Washington Supreme Court October 2, 2014, Nos. 89419-1; 89500-7 (Hambleton v. Department of Revenue)

f 1 In 2013, the legislature amended the Estate and Transfer Tax Act, chapter 83.100 RCW, in response to our decision in In re Estate of Bracken, 175 Wn.2d 549, 290 P.3d 99 (2012), in which we narrowly-construed the term “transfer.” The amendment allows the Department of Revenue (DOR) to tax qualified terminable interest property (QTIP) as part of a surviving spouse’s estate.