[WSBAPT] Check Cashed after Death

[Paul Grant]

I hope everyone had a great Christmas!

I am unable to find WA law on the following scenario: a check was written
from a checking account, given to the trustee of an irrevocable trust, then
client dies the next day before check could be cashed.  Intent was
obviously to fund more into the irr trust.

Federal law implies that it is not a gift for estate tax issues as issued
by Ruling 96-56 since a gift to noncharitable donee must be living at the
time it is cashed; but what does WA law say concerning the relation-back
rule?  Has anyone encountered this issue before?

Thanks for any insight.

Paul H. Grant - JD, LL.M

Planning with Purpose, Inc
Lynnwood, WA 98036
425-939-9948
www.planningwithpurposeinc.com

Estate Planning. Business Planning. Wealth Succession.
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