[WSBAPT] Washington Estate Tax - CIR Property

[Steven Matyas]

Colleagues,

Has anyone had experience arguing to the Washington Department of Revenue a reduction in the gross taxable estate of a decedent based on the one-half community-like portion of the estate belonging to a committed intimate partner? We are handling an estate that is taxable, but a potential CIR partner has filed a TEDRA petition asking for an equitable division of the community-like portion of the estate. If this were a marriage, DOR would not require the surviving spouse's community share to be included in the taxable estate of the decedent. But what about the community-like portion of an estate belonging to a CIR partner?

Thank you in advance,

Steven Matyas
CURRAN LAW FIRM
555 West Smith Street
Kent, WA 98032
Main: 253 852 2345
Fax: 253 852 2030
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