[WSBAPT] marital deduction and community property

[Roger Hawkes]

Good luck😊

Roger Hawkes, WSBA # 5173

Sultan Office:      423 Main (physical office)
                                 Box 351, Sultan, WA 98294 (incoming mail)
                                 Sultan, WA 98294

Shoreline Office:   19944 Ballinger Way NE
                                  Shoreline, WA 98155

Phone: 206 367 5000; fax: 206 367 4005
Email: roger at law-hawks.com<mailto:roger at law-hawks.com>
Web site: www.hawkeslawfirm.com<http://www.hawkeslawfirm.com/>
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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 10:55 AM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] marital deduction and community property

Roger and Martin,

Thank you for your responses.  Definitely having an well-experienced cpa on this probate.  It’s not an invalid will or an invalid marriage.  There is no idea of asserting anything like that.  But thanks for your idea anyway.

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>

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 Martin
Sent: Tuesday, August 31, 2021 10:29 AM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] marital deduction and community property

I think possible better chance finding the right attorney to start, and given the location you can easily find one in Seattle but even in Spokane if your client would prefer an eastside feel I think you could try Randall, Danskin.  Just checked because a very very bright lawyer who preceded me in the NYU program just died at 63, but the firm has a tax and estate planning department.  I sublet at Stokes Lawrence and firms of that size and genre also prepare returns in house.  Sounds like there are a number of issues and I would expect the surviving spouse to also lawyer up so you need a firm that can handle at least potential litigation.  Stokes is known for estate litigation if you prefer a west side firm.

From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Roger Hawkes
Sent: Tuesday, August 31, 2021 9:40 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] marital deduction and community property

Susan: I think  you need a high end cpa to deal with an estate like this.  And consider whether there is a possibility and/or advisability of trying a declaration of invalidity.  A valid spouse with no valid will gets half of separate property; sounds like she would be motivated to go that route.

Roger Hawkes, WSBA # 5173

Sultan Office:      423 Main (physical office)
                                 Box 351, Sultan, WA 98294 (incoming mail)
                                 Sultan, WA 98294

Shoreline Office:   19944 Ballinger Way NE
                                  Shoreline, WA 98155

Phone: 206 367 5000; fax: 206 367 4005
Email: roger at law-hawks.com<mailto:roger at law-hawks.com>
Web site: www.hawkeslawfirm.com<http://www.hawkeslawfirm.com/>
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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 sdonahue at sdonahuelaw.com<mailto:sdonahue at sdonahuelaw.com>
Sent: Tuesday, August 31, 2021 9:19 AM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] marital deduction and community property

No.  They did not.

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>

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 Natalie Kuehler
Sent: Tuesday, August 31, 2021 9:05 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] marital deduction and community property

Did they have a community property agreement? I hope so!


Natalie N. Kuehler

CONFIDENTIALITY STATEMENT: This message contains information that may be confidential and protected by the attorney-client privilege. If you received this message in error, please notify the sender immediately and delete the message.


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 sdonahue at sdonahuelaw.com<mailto:sdonahue at sdonahuelaw.com> <sdonahue at sdonahuelaw.com<mailto:sdonahue at sdonahuelaw.com>>
Date: Tuesday, August 31, 2021 at 8:50 AM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com<mailto: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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