[WSBAPT] WSBAPT Digest, Vol 83, Issue 11

Thu Aug 5 14:33:58 PDT 2021

I have begun sending DSHS both a notice of appointment and notice to creditors, just to be sure - both with the SSN provided. 

Sharon C. Rutberg, Attorney at Law
Salmon Bay Law Group, PLLC
1734 NW Market St.
Seattle, WA 98107
206-735-3177, ext. 2
sharon at salmonbaylaw.com 
Website: www.salmonbaylaw.com
Washington State Bar #47055

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Today's Topics:

   1. Re: TIN for Grantor of Trust Irrevocable upon Death
      (Lovie Bernardi)
   2. TO: All Who Responded to My Previous Post re DSHS (Lynn Clare)
   3. Re: Procedure for New PR (Sarah McCarthy)

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Message: 1
Date: Thu, 5 Aug 2021 19:54:37 +0000
From: Lovie Bernardi <lovie at fb-lawfirm.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] TIN for Grantor of Trust Irrevocable upon Death
Message-ID:
	<MWHPR19MB121523E8144EE8D4295CDF1E8FF29 at MWHPR19MB1215.namprd19.prod.outlook.com>

Content-Type: text/plain; charset="us-ascii"

Thanks, Bryce.

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Bryce Dille
Sent: Thursday, August 05, 2021 12:03 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] TIN for Grantor of Trust Irrevocable upon Death

I submit SS  no. or tax ID number of the trustee.

Bryce H. Dille
Dille Law, PLLC
2010 Caton Way SW Ste. 101
Olympia, WA 98502
Office: 360-350-0270
Cell: 253-579-5561

** Please note that I use the dictation feature of my iPhone and that sometimes everything I say does not get properly translated**

This transmission contains confidential attorney-client communications and may not be disclosed to any person but the intended recipient(s).  If this matter is transmitted to you in error, please notify the sender immediately.

Business Entity Creation and Management, Business, Government and Tax Law, Real Estate and Land Use, Residential, Commercial and Condominium Development Real Estate and Commercial Transactions & Closings, Including Performing Services as IRS Section 1031 Exchange Facilitator Estate Planning, including Wills and Trusts, and Probate Administration Representation Homeowners/Condominium Association Real Estate Developments Real Property Foreclosures and Forfeitures.

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 Lovie Bernardi
Sent: Thursday, August 5, 2021 11:58 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: [WSBAPT] TIN for Grantor of Trust Irrevocable upon Death

Dear listmates,

I'm filing for and EIN for a trust that is now irrevocable because one of the grantors died. Whose SSN do I use in section 9a (type of entity), the decedent's SSN or the SSN of the surviving grantor (surviving spouse)? Thanks!

Lovie

Lovie L. Bernardi
Flaherty & Bernardi, PLLC
3600 15th Avenue West #205
Seattle, WA  98119
(206) 682-2616

lovie at fb-lawfirm.com<mailto:joni at sbfirm.com>
http://fb-lawfirm.com<http://sbfirm.com/>

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Message: 2
Date: Thu, 5 Aug 2021 13:20:19 -0700
From: Lynn Clare <lynnclare at clarelawfirm.com>
To: "WSBA Probate & Trust listserve" <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] TO: All Who Responded to My Previous Post re DSHS
Message-ID:
	<CAEW-UCq7xFSZEX+ascvtDd8H_5zCWa1kV0_BZ3zoc0-OdHLrCA at mail.gmail.com>
Content-Type: text/plain; charset="utf-8"

I am breaking the thread because, frankly, the way the notices are delivered to my email I have no idea how I could continue it. Here's my understanding of what you all offered:

If a Notice to Creditors is published, you can send same to DSHS so long as you also provide DSHS with a SSN. You send a Notice of Appointment to Dept.
of Revenue.

I did publish but sent a Notice of Appointment instead of the Notice to Creditors. It definitely had the SSN on it, though. But they would have gotten the info they needed. I also sent the notice to the State Department of Revenue - thanks, Eric.

If either of those agencies felt they were owed anything at all, they would have filed a claim like an ordinary creditor? So if the creditor claim period has expired (and it's been more than 4 months since I sent DSHS the wrong form and DOR the right one)  and I haven't seen any filings or heard from either, we should be good to go?

Lynn Clare, attorney
Clare Law Firm, PLLC
Fircrest, WA
lynnclare at clarelawfirm.com
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Message: 3
Date: Thu, 5 Aug 2021 13:26:56 -0700
From: Sarah McCarthy <sarah at kawlawyers.com>
To: "WSBA Probate & Trust Listserv" <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Procedure for New PR
Message-ID:
	<CAFVmgT=-OF1gkak8O3oV400CRY6Oe-VqmTiAZYz=xsA0tjJdOQ at mail.gmail.com>
Content-Type: text/plain; charset="utf-8"

I agree, same EIN - but new PR will need to send in a Form 8822-B to put the IRS on notice that you have a new PR.
https://www.irs.gov/forms-pubs/about-form-8822-b
I do this form myself, rather than waiting for the CPA, since it needs to be done within 60 days.

*Sarah O?Farrell McCarthy*

*(Pronouns: she / her)*Attorney | Kelly, Arndt & Walker, Attorneys at Law, PLLP
6443 Harding Avenue | P.O. Box 290 | Clinton, WA  98236

(Located on Whidbey Island, Island County, Washington)
Phone: (360) 341-1515 | Fax: (360) 341-3272 sarah at kawlawyers.com | www.kawlawyers.com

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On Thu, Aug 5, 2021 at 12:57 PM Jennifer L White <jen at appletreelaw.com>
wrote:

> Inge,
>
> I?ve dealt with this a few times. The EIN stays the same. Ask for a 
> check made payable to the estate. New PR can set up an estate bank 
> account at a financial institution of their choice with their own 
> Letters T. I didn?t file the tax returns, but I believe the CPA just 
> sent in a copy of the new PR?s Letters T with the next tax return.
>
>
>
> Jennifer L. White, Esq.
>
>
>
> *jen at appletreelaw.com <jen at appletreelaw.com>*
>
> PO Box 11037
>
> Yakima, WA 98909
>
> 509.225.9813
>
>
>
> *From:* wsbapt-bounces at lists.wsbarppt.com < 
> wsbapt-bounces at lists.wsbarppt.com> *On Behalf Of *Inge Fordham
> *Sent:* Thursday, August 5, 2021 12:35 PM
> *To:* WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
> *Subject:* [WSBAPT] Procedure for New PR
>
>
>
> Colleagues,
>
>
>
> I represent the successor PR of an estate where the first PR was 
> removed by court order after a later-dated will was admitted to 
> probate.  The first PR is to turn over all estate assets, papers, 
> accounting, etc. within 7 days of the court order revoking her letters 
> testamentary.  A colleague suggested I have the successor PR obtain a 
> new EIN for the estate and open a new estate bank account.  I didn?t 
> think you could have two EINs for a single estate.  Am I missing 
> something?  Is there a special procedure I should be following?
>
>
>
> Thanks in advance,
>
>
>
>
>
> [image:
> uc%3fexport=download&id=1W3rEcChy0_E0cCfV5up02mkhwnL6eWIs&revid=0B4P5J
> oIHdbFaR29EbHlRWHFseFV5STZpSUVGeUNPWldkVDFVPQ]
>
> *Inge A. Fordham | Attorney*
>
> Fordham Law, PLLC
>
> 3218 Sixth Avenue | Tacoma, WA 98406
>
> Office: (253) 348-2657 | Mobile: (206) 778-3131
>
> www.fordhamlegal.com
> <https://urldefense.proofpoint.com/v2/url?u=http-3A__www.fordhamlegal.
> com&d=DwMGaQ&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=kDcM-fraY
> QNOZ1rCslLoMSSRXJQXmQVvRJbE6ymQGho&m=0zZqX1z5jL89_TbjCp2jnG2QaUPBMduNQ
> l8DsNKnHSM&s=8Zw55OfVw7spZ_TJ8qWgo3NsA6XoT6Xy0746A7l7_kI&e=>
>
>
>
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