Yes, it does
Here's an excellent example (from a Washington State estate planning firm) showing the use of Disclaimer:
See this: http://www.ryanvelo-simpson.com/2011-estate-planning-in-washington-examples
And this: http://www.ryanvelo-simpson.com/washington-trusts-disclaimer-trust
I still don't see you coming into the chat here, so I'll move us to the "Q&A" mode so we can continue our dialogue
But the answer to your questions is yes: A Disclaimer Trust utilizes at least one, but possibly more, trusts established upon the first spouse’s death to receive the estate’s assets. The most important aspect of a the Disclaimer Trust is the requirement of the surviving spouse to disclaim the appropriate assets into the Disclaimer Trust. By disclaiming a portion of the estate, the decedent’s estate tax exemption is taken advantage of thus reducing the estate taxes due upon the surviving spouse’s death. Both spouses’ wills should state that the surviving spouse shall receive the entire estate (either outright or into a trust), less any specific gifts each wants to make, but gives the surviving spouse the ability to disclaim any of the property into the Disclaimer Trust.
Let me know if you need more on this