[WSBAPT] P&S part of WA taxable estate?

[Donna Calf Robe]

Greetings:
Does DOR count recovery for pain and suffering received by the statutory beneficiaries after the injured parties death, as part of the decedents taxable estate?  I've been told that it is included but I cannot locate any authority.
I found IRS rev rulings that the IRS counts it as part of the decedent's taxable estate but those rulings were for decedents that died in states that have statutes providing that damages for pain and suffering recovered after death pass to the decedent's estate.
In Washington the survivorship statute provides at RCW 4.20.046(2) that "In addition to recovering economic losses on behalf of the decedent's estate, the personal representative is only entitled to recover noneconomic damages for pain and suffering, anxiety, emotional distress, or humiliation personal to and suffered by the deceased on behalf of those beneficiaries enumerated in RCW 4.20.020<http://app.leg.wa.gov/RCW/default.aspx?cite=4.20.020>..."  It makes sense that all damages recovered for claims belonging to the decedent, had he survived, would be part of the taxable estate, but the WA statute specifically provides that the funds for pain and suffering only pass to the statutory beneficiaries.   Any authority would be appreciated.
Thanks,

Donna

Donna M. Calf Robe
Attorney
Brothers & Henderson, P.S.
2722 Eastlake Avenue East, Suite 200
Seattle, Washington 98102
Phone: (206) 324-4300 x113
Fax: (206) 324-3106
e-mail:  donnac at brothershenderson.com
www.brothershenderson.com<http://www.brothershenderson.com/>
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