[WSBAPT] Check Cashed after Death

[Elena Garella]

There is a Wash App case out there - Sinclair v Fleischmann (or Flieschman)
that says the delivery of the check completes the gift even if not cashed
at time of death.  However, the check was to a child, not to a trust.

On Mon, Dec 29, 2014 at 10:57 AM, Paul Grant <paulnnepa at gmail.com> wrote:

> 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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-- 
Elena Luisa Garella
Law Offices
K.R. Trigger Building, Suite 208
3201 First Avenue South
Seattle, WA 98134
phone: (206) 675-0675
fax:  (206) 922 5679
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