[WSBAPT] Decedent Forgiveness of Debt

Wed Oct 7 12:36:54 PDT 2015

Dad dies in 4/2013.  Since 2011-2012 daughter acting as Atty-in-Fact for Dad and then Mom.  2013 tax return prepared by AIF for deceased dad and for living mom.

Dad/Mom Community Property Agreement.  Daughter starts Notice Agent/Non-Probate Notice to Creditors July 2014 for Dad's estate.  CPA recorded finally 2015.

After Dad's passing, Daughter not forthcoming to Brothers on Dad's estate to mom and Mom's care and financial status.  They successfully have daughter removed as AIF in 2015.  Daughter not providing AIF accounting as required in Court Order; turns over some docs, some bank info, etc, but spotty, sparse info.  Gdn/Son getting lots of docs and info on his own as Gdn, from Mom credit reports, etc., including discovering unknown but cashed out assets, unknown debt, etc. never disclosed by removed AIF.  Removed AIF non-responsive (and as is becoming more typical), we are not likely to be able to get any blood from that turnip, but Gdn is compiling the data and spreadsheets for Daughter/removed AIF liability.  Mom's estate now very modest (less than $200,000 and now more likely appearing that she will be insolvent as more debts are discovered).

Now, Gdn trying to do Mom's 2014 tax return because Removed AIF not do before she was removed.  Turns out Removed AIF giving tax preparer documents and data never heard of by Gdn even though requested multiple times by Gdn, including 2014 1099s for Forgiven Credit Card debt of over $30,000.  BUT- 1099s issued under deceased Dad's name and not issued until more than a year past his death.  Not issued in Mom's SS# or name.  No evidence that mom was credit card co-owner (or even a co-signer as she was living in Adult Family Home for the last few years) and Gdn suspects that removed AIF simply opened CC in Dad's name and ran them up for her own benefit and then didn't pay.  Requests by Gdn for accounting of credit cards and statements of the CC are ignored by removed AIF.

With that background, Question: what is Gdn's duty here?  Tax preparer says that the 1099s must be included on Mom's 2014 tax return.   I say No, 1099s issued to Dad only and for 2014 under his SS# long after he deceased.  Not even proper 1099 because credit card company should have made claim against Dad's Estate.  Mom's return is filing Single because as of 12/31/2014, she was no longer married.  Yes, Comm Ppty Agreement, but 1099s issued a full year after Dad's death.  Of course we can try and go after removed AIF for this potential tax liability, but there is nothing there to get from this removed AIF.  Gdn does not even know where is sister is living right now.  PO Box that was prior service/notice address is now closed.

I welcome all thoughts and feedback!
Thank you!
Alexis
____________________________
Alexis R. Singletary
Attorney at Law
Singletary Law Office, PLLC
253.833.8855
www.SingletaryLawOffice.com<http://www.singletarylawoffice.com/>

This message is from an attorney, so it's confidential and may be protected by attorney-client privilege and/or the work-product doctrine.  If you are not the intended recipient, it's too late to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available upon request.

CLIENT ADVISORY:  A spam filter is in use in our IT system.  If you have not received a Reply to an e-mail message within seventy-two hours, please call or leave a voice mail message with the receptionist at 253.833.8855.

From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Heather deVrieze
Sent: Monday, October 05, 2015 1:11 PM
To: WSBA Probate & Trust Listserv
Subject: Re: [WSBAPT] Probate in Israel

I might typically include a provision in the US situs will that the Will "applies to all US situs assets and revokes all prior wills as to those US assets." If there is already a foreign will in place I will reference it as the Will applicable to the non-US Situs assets and that it is not revoked.

If there are only foreign assets, only foreign probate, but when someone has a house in France and a house in Seattle, two Wills, one in each jurisdiction, will result in a more streamlined process.

Heather

Heather S. de Vrieze
Attorney-at-Law
[cid:image001.jpg at 01D013C2.30F35160]
3909 California Avenue SW
Seattle, WA 98116-3705
(206)938-5500
heatherd at westseattlelaw.com<mailto:heatherd at westseattlelaw.com>
www.westseattlelaw.com<http://www.westseattlelaw.com/>

Click here to connect with de Vrieze | Carney on Facebook:   [FB Logo] <https://www.facebook.com/DeVriezeCarney>

CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information.  If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.

From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Marilyn J Kliman
Sent: Monday, October 05, 2015 12:20 PM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Probate in Israel

Heather -

If a client does have a foreign Will devising all assets there, is there anything that has to be taken care of in Washington at death, or any reference needed regarding those assets in a Will here?

Marilyn

Marilyn J. Kliman, Attorney at Law
Marilyn J. Kliman Law, PLLC
510 Bell Street
Edmonds, WA 98020
206.499.0993<tel:206.499.0993>
Marilyn at MarilynJKlimanLaw.com<mailto:Marilyn at MarilynJKlimanLaw.com>
www.MarilynJKlimanLaw.com<http://www.marilynjklimanlaw.com/>

"Those who lack humor are without judgment and should be trusted with nothing."   Clive James

NOTICE: Information contained in this email may be confidential and/or legally protected from disclosure. Our understanding is that intended recipients consent to use of e-mail unless we are notified otherwise in writing. If you are neither the intended recipient nor an employee or agent of the intended recipient, any unauthorized dissemination, distribution or copying of this communication is strictly prohibited. If you have received this in error, please notify us immediately by replying to the message and deleting it from your computer.

From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Heather deVrieze
Sent: Monday, October 05, 2015 11:11 AM
To: WSBA Probate & Trust Listserv
Subject: Re: [WSBAPT] Probate in Israel

No recommendations, but in my experience, foreign assets require foreign administration.

I often recommend that clients with foreign assets have foreign wills specific to those assets with US Wills for the US assets.

Heather

Heather S. de Vrieze
Attorney-at-Law
[cid:image001.jpg at 01D013C2.30F35160]
3909 California Avenue SW
Seattle, WA 98116-3705
(206)938-5500
heatherd at westseattlelaw.com<mailto:heatherd at westseattlelaw.com>
www.westseattlelaw.com<http://www.westseattlelaw.com/>

Click here to connect with de Vrieze | Carney on Facebook:   [FB Logo] <https://www.facebook.com/DeVriezeCarney>

CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information.  If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.

From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Patrick J. Galloway
Sent: Monday, October 05, 2015 10:46 AM
To: wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Probate in Israel

I am going to be initiating probate in WA for a U.S. citizen who had an investment account with a firm in Israel. Before coming to my office the PR received instructions from the investment firm indicating that the family would need to hire a law firm in Israel to go through the probate process there before the account could be paid to the Estate here. Does anyone have any experience with this? If in fact we need to hire a firm in Israel does anyone have a recommendation?

Thanks,
Patrick J. Galloway
Advance Legal Services, PLLC
8113 W. Quinault Ave. Suite 101
Kennewick, WA 99336

(509) 851-7884

 www.alsnorthwest.com<http://www.alsnorthwest.com>

This E-Mail message and any documentation accompanying this transmission may contain privileged and/or confidential  information and is intended solely for the addressee(s) named above.  If you are not the intended addressee/recipient, you are hereby notified that any use of, disclosure, copying, distribution, or reliance on the contents of this E-Mail information is strictly prohibited and may result in legal action against you.  Please reply to the sender advising of the error in transmission and immediately delete/destroy the message and any accompanying documents.  Thank you.

*_Important Disclosures Regarding Email Communications_*
Advisory services through Retirement Wealth Advisors, Inc., a SEC Registered Investment Advisor. This Email is being sent by or on behalf of a Registered Investment Advisor. It is intended exclusively for the individual or entity to which it is addressed. This communication may contain information that is proprietary, privileged, or confidential, or otherwise legally exempt from disclosure. If you are not the named addressee, you are not authorized to read, print, retain, copy or disseminate the Email or any part of it. If you have received this Email in error, please notify the sender immediately by Email or fax, and destroy all copies of this communication. Please be advised that you may conduct securities transactions only by speaking directly with your Investment Advisor Representative either by phone or in person. Requests for securities transactions via email will not be executed by Retirement Wealth Advisors, Inc. To help protect your privacy, we strongly suggest you avoid sending sensitive information, such as account numbers and social security numbers via Email.  Please be further advised that, pursuant to the Bank Secrecy Act, the USA PATRIOT ACT, and similar laws, any communication in this email is subject to regulatory, supervisory, and law enforcement review.

________________________________
[Image removed by sender. Avast logo]<https://www.avast.com/antivirus>

This email has been checked for viruses by Avast antivirus software.
www.avast.com<https://www.avast.com/antivirus>

-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20151007/cbfbac40/attachment.html>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.jpg
Type: image/jpeg
Size: 7107 bytes
Desc: image001.jpg
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20151007/cbfbac40/image001.jpg>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image002.png
Type: image/png
Size: 9370 bytes
Desc: image002.png
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20151007/cbfbac40/image002.png>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image003.jpg
Type: image/jpeg
Size: 10488 bytes
Desc: image003.jpg
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20151007/cbfbac40/image003.jpg>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image004.png
Type: image/png
Size: 9382 bytes
Desc: image004.png
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20151007/cbfbac40/image004.png>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image005.jpg
Type: image/jpeg
Size: 575 bytes
Desc: image005.jpg
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20151007/cbfbac40/image005.jpg>