RCW 28B.50.553
Conflict with federal requirements-1997 c 232: "If any part of section 1(5) of this act is found to be in conflict with federal tax laws or rulings or regulations of the federal internal revenue service, the conflicting part of section 1(5) of this act is inoperative solely to the extent of the conflict and such finding shall not affect the remainder of this act." [ 1997 c 232 s 3.]