[WSBAPT] marital deduction and community property

[Heather de Vrieze]

If the wife or charities are the only beneficiaries, there should be zero tax, but as has already been stated, get a good CPA on this.

Heather S. de Vrieze
Attorney-at-Law
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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of sdonahue at sdonahuelaw.com
Sent: Tuesday, August 31, 2021 8:45 AM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] marital deduction and community property

Hello listserve helpers,

I am doing a probate for a man who died about 10 days after getting married.  His estate is probably over the exclusion amount, probably well over.  I need some clarification about how community property relates to the marital deduction.  With such a short term marriage, does community property even apply to the distribution of his estate?  Does the marital deduction apply?  How do the martial deduction and community property relate in this circumstance?  95% of his residual estate goes to charity, but I would like to be able to get the entire estate below the exclusion amount so that there are no taxes.  The charitable deduction probably won't do it since there is quite a bit of property given to his wife-the house and condo, the airplane and hanger and all the tangible personal property.  So, will the marital deduction/community property provisions apply?  And if so, how?

Any suggestions or comments?  All would be welcomed.

Thank you,

Susan



SUSAN DONAHUE
Law Office of Susan Donahue
125 West 2nd Avenue, Suite "B"
P.O. Box 81
Twisp, WA 98856
(509) 996-5944 (phone)
(509) 362-9692 (fax)
sdonahue at sdonahuelaw.com<mailto:sdonahue at sdonahuelaw.com>

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