[WSBAPT] Bringing Non-Probate into Probate Estate to pay taxes

[Heather deVrieze]

Take a look at the statute, 11.18.200. I think all that is required initially is a notice to the beneficiary that the asset they are receiving is liable for contribution for the expenses in question.

Heather

Heather S. de Vrieze
Attorney-at-Law
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From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Steve Waltar
Sent: Wednesday, December 07, 2016 10:16 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Bringing Non-Probate into Probate Estate to pay taxes

I know one can bring non-probate assets into the probate estate but am not exactly sure how to do this?  What RCW's should I review and does anyone have any pleading forms I can use?  Various TOD designations, beneficiary designations, etc. to beneficiaries pass OUTSIDE of the probate estate and the main beneficiary will be without sufficient funds to pay the Washington State Estate taxes.  I know it would be dangerous to "pull-in" qualified IRA or tax deferred 401K or annuities, but surely some brokerage accounts can be brought in so that the PR can appropriately "apportion" the taxes and not be slammed with having to pay all of the estate taxes out of non-probate funds he or she receives.  Any help, guidance, and forms would be appreciated.

Stephen M. Waltar, PS
Estate Planning Law
1750 - 112th Avenue NE, Suite C245
Bellevue, WA  98004
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