[WSBAPT] Washington Estate Tax - CIR Property

[Eric Nelsen]

Man, that is a great question. The equitable division is supposed to occur at death, per Estate of Langeland. But I don't know if DOR recognizes that division for purposes of determining decedent's gross estate. And I haven't heard of any DOR regulation or case ruling on the subject.

Sincerely,

Eric

Eric C. Nelsen
Sayre Law Offices, PLLC
1417 31st Ave South
Seattle WA 98144-3909
206-625-0092
eric at sayrelawoffices.com

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Steven Matyas
Sent: Wednesday, January 29, 2020 1:41 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Washington Estate Tax - CIR Property

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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