[WSBAPT] Check Cashed after Death

[Paul Grant]

Thank you!  Sinclair was the road map to what I needed - very appreciated!


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.

On Mon, Dec 29, 2014 at 11:56 AM, Elena Garella <law at garella.com> wrote:

> 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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