[WSBAPT] Probate - Declaration of Completion - leaving open for tax closure - language

Wed Apr 18 10:10:15 PDT 2018

It sounds like you’re asking about the retained authority to deal with taxing authorities under RCW 11.68.114.  The special language for the Declaration of Completion and the Notice of Filing is in the statute.

Tara M. Roberts

Puget Sound Law pllc

roberts at pugetsoundlaw.com <mailto:roberts at pugetsoundlaw.com> 

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From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Dalynne Singleton
Sent: Wednesday, April 18, 2018 9:29 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Probate - Declaration of Completion - leaving open for tax closure - language

If you file the declaration of completion, the estate closes in 30 days if no objection.  See RCW 11.68.110.  The declaration requires the PR/Administrator to indicate the administration has been completed.  If tax returns are not done, seems that is not true.

Once the estate closes, the PR/Administrator is discharged and has no more powers.  Since the tax return requires the PR/Administrator’s signature and approval, I don’t think you want to discharge the PR/Administrator before the taxes are done.  If there is a “form”, I’d love to see it as well.

RCW 11.68.110

Declaration of completion of probate—Contents—Notice—Discharge of personal representative—Waiver of notice.

(1) If a personal representative who has acquired nonintervention powers does not apply to the court for either of the final decrees provided for in RCW  <http://app.leg.wa.gov/RCW/default.aspx?cite=11.68.100> 11.68.100 as now or hereafter amended, the personal representative shall, when the administration of the estate has been completed, file a declaration that must state as follows:

(a) The date of the decedent's death and the decedent's residence at the time of death;

(b) Whether or not the decedent died testate or intestate;

(c) If the decedent died testate, the date of the decedent's last will and testament and the date of the order probating the will;

(d) That each creditor's claim which was justly due and properly presented as required by law has been paid or otherwise disposed of by agreement with the creditor, and that the amount of estate taxes due as the result of the decedent's death has been determined, settled, and paid;

(e) That the personal representative has completed the administration of the decedent's estate without court intervention, and the estate is ready to be closed;

(f) If the decedent died intestate, the names, addresses (if known), and relationship of each heir of the decedent, together with the distributive share of each heir; and

(g) The amount of fees paid or to be paid to each of the following: (i) Personal representative or representatives; (ii) lawyer or lawyers; (iii) appraiser or appraisers; and (iv) accountant or accountants; and that the personal representative believes the fees to be reasonable and does not intend to obtain court approval of the amount of the fees or to submit an estate accounting to the court for approval.

(2) Subject to the requirement of notice as provided in this section, unless an heir, devisee, or legatee of a decedent petitions the court either for an order requiring the personal representative to obtain court approval of the amount of fees paid or to be paid to the personal representative, lawyers, appraisers, or accountants, or for an order requiring an accounting, or both, within thirty days from the date of filing a declaration of completion of probate, the personal representative will be automatically discharged without further order of the court and the representative's powers will cease thirty days after the filing of the declaration of completion of probate, and the declaration of completion of probate shall, at that time, be the equivalent of the entry of a decree of distribution in accordance with chapter  <http://app.leg.wa.gov/RCW/default.aspx?cite=11.76> 11.76 RCW for all legal intents and purposes.

Dalynne Singleton

Gourley Law Group

Snohomish Escrow

The Exchange Connection

1002 10th Street / PO Box 1091

Snohomish, WA 98291

360.568.5065

360.329.4079

360.568.8092  fax

 <mailto:dalynne at glgmail.com> dalynne at glgmail.com

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From: wsbapt-bounces at lists.wsbarppt.com <mailto:wsbapt-bounces at lists.wsbarppt.com>  <wsbapt-bounces at lists.wsbarppt.com <mailto:wsbapt-bounces at lists.wsbarppt.com> > On Behalf Of Steve Waltar
Sent: Wednesday, April 18, 2018 9:15 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com <mailto:wsbapt at lists.wsbarppt.com> >
Cc: David Wu <david at waltar.com <mailto:david at waltar.com> >
Subject: [WSBAPT] Probate - Declaration of Completion - leaving open for tax closure - language

Can anyone share with me the appropriate verbiage or form to use when we want to close a Probate with a Declaration of Completion – and yet hold it open solely for the purpose of completing the tax reporting?  I can’t find the language or form I used last time.  Thanks in advance for sharing.  

Stephen M. Waltar

LEGACY ESTATE PLANNING, LLC

1750 - 112th Avenue NE, Suite C245

Bellevue, WA  98004

(425) 455-6788 <tel:(425)%20455-6788> 

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

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

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