[WSBAPT] WSBAPT Digest, Vol 82, Issue 33

Thomas M. Culbertson tculbertson at lukins.com
Fri Jul 16 10:30:41 PDT 2021 

I tend to agree with Phil, but that's just a personal political view.  There are a couple of things in the bill and the statute that to me are terrible tax policy:


  1.  The haircut on the estate tax charitable deduction, in addition to "Why are we sticking it to charity?".  I've had several clients leave most or all of their estates to charity.  Assuming the estate exceeds the exemption, the determination of the tax will require a circular calculation, and the actual tax could be a lot more than the tax rate in the table.  Assume $2.2M exemption and $3.2M estate and the will leaves everything to charity.  Instead of a $1M gift to charity, $25k goes to DOR, and charity gets $975K.  But that reduces the charitable deduction to $975k, which means the tax increases, and the charity gets less than $975K, etc etc. Not a huge amount of money when the marginal rate is 10%, but when it's 20%, or 40% as is proposed in this bill (to say nothing of the 75% haircut for truly huge estates), what it really becomes is a major tax on charities.



  1.  Family owned business deduction.  This bill does not fix the $6M cliff.  If the business interest is slightly over (in theory, even $1 over), the entire deduction is disallowed. As a more realistic example, why does the owner of a $6M business get a big deduction but the owner of a $7M business get nothing. Certainly an invitation to valuation fraud.  Why not instead say that only the first $6M of the business may be taken into account in calculating the deduction?

Time for me to get off my soapbox . . .

________________________________________
THOMAS M. CULBERTSON  I  Lukins & Annis, PS
717 W. Sprague Ave, Suite 1600, Spokane, WA 99201
(509) 455-9555  I  fax (509) 363-2500  I  tculbertson at lukins.com<mailto:tculbertson at lukins.com>

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of wsbapt-request at lists.wsbarppt.com
Sent: Thursday, July 15, 2021 6:00 PM
To: wsbapt at lists.wsbarppt.com
Subject: WSBAPT Digest, Vol 82, Issue 33

Send WSBAPT mailing list submissions to
wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>

To subscribe or unsubscribe via the World Wide Web, visit
http://mailman.fsr.com/mailman/listinfo/wsbapt<http://mailman.fsr.com/mailman/listinfo/wsbapt>
or, via email, send a message with subject or body 'help' to
wsbapt-request at lists.wsbarppt.com<mailto:wsbapt-request at lists.wsbarppt.com>

You can reach the person managing the list at
wsbapt-owner at lists.wsbarppt.com<mailto:wsbapt-owner at lists.wsbarppt.com>

When replying, please edit your Subject line so it is more specific
than "Re: Contents of WSBAPT digest..."


Today's Topics:

1. Re: Referral for Dunn County N.D. mineral rights
(Randolph Petgrave)
2. Re: Seeking stories and input on Washington Estate Tax law
and HB 1465 (Philip N. Jones)
3. Re: Seeking stories and input on Washington Estate Tax law
and HB 1465 (Roger Hawkes)
4. Re: Seeking stories and input on Washington Estate Tax law
and HB 1465 (Eric Nelsen)
5. Re: Seeking stories and input on Washington Estate Tax law
and HB 1465 (Heather de Vrieze)
6. Re: Seeking stories and input on Washington Estate Tax law
and HB 1465 (Kokie Adams)
7. Off Topic Referral: Lender for Property with Manufactured
Home (Inge Fordham)


----------------------------------------------------------------------

Message: 1
Date: Thu, 15 Jul 2021 22:32:15 +0000
From: Randolph Petgrave <RandGrave at msn.com<mailto:RandGrave at msn.com>>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Referral for Dunn County N.D. mineral rights
Message-ID:
<MW3PR20MB34369AC9D70FFBC47D3FDD51BB129 at MW3PR20MB3436.namprd20.prod.outlook.com<mailto:MW3PR20MB34369AC9D70FFBC47D3FDD51BB129 at MW3PR20MB3436.namprd20.prod.outlook.com>>

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

Jane,

I had this identical issue. I was referred to David Piper of Mackoff Kellog.

He was very easy to work with and very effective. His contact info is:

DPiper at mackoff.com<mailto:DPiper at mackoff.com<mailto:DPiper at mackoff.com%3cmailto:DPiper at mackoff.com>>

Tel no 888-340-9304; 701-227-1841; fax 701-227-4739

https://mackoff.com/attorneys/<https://mackoff.com/attorneys>
Regards,
Randy


Petgrave & Petgrave, PLLC

Attorneys at Law

Mailing: P.O. Box 2831

Issaquah, WA 98027



Direct: (206) 240-9148

Fax: (206) 260-2710



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 Jane Bitz
Sent: Thursday, July 15, 2021 2:48 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: [WSBAPT] Referral for Dunn County N.D. mineral rights

Hi All:
I have a probate with mineral rights to distribute in Dunn County, North Dakota, Manning is the County seat (pop. 74), probably looking for someone in Dickinson.

If you can recommend an attorney who can assist with transferring the rights, please reply to the list or to my email: jbitz at whc-attorneys.com<mailto:jbitz at whc-attorneys.com<mailto:jbitz at whc-attorneys.com%3cmailto:jbitz at whc-attorneys.com>>.

Thanks.
Jane.

Jane G. Bitz
Of Counsel | Wolff, Hislop & Crockett, PLLC
Helping Good People do Great Things!
12209 E. Mission Ave., Suite 5
Spokane Valley, WA 99206
(509) 927-9700 (Phone)
(509) 777-1800 (Fax)
jbitz at whc-attorneys.com<mailto:jbitz at whc-attorneys.com<mailto:jbitz at whc-attorneys.com%3cmailto:jbitz at whc-attorneys.com>> [Email]
www.whc-attorneys.com<http://www.whc-attorneys.com><http://www.wolffandhislop.com/<http://www.wolffandhislop.com>>


[signatureLogo][cid:image002.png at 01D7798E.986B8860][cid:image003.jpg at 01D7798E.986B8860]

THE CONTENTS OF THIS ELECTRONIC MAIL ARE CONFIDENTIAL AND PROTECTED BY THE ATTORNEY-CLIENT PRIVILEGE OR OTHER APPLICABLE PROTECTION. Any review, use, distribution or disclosure by others is strictly prohibited. If you have received this electronic mail in error, PLEASE NOTIFY ME BY E-MAIL, FAX OR TELEPHONE and PROMPTLY DELETE this electronic mail. This mail cannot be modified without the express written consent of Wolff, Hislop, & Crockett, PLLC. Thank You.

-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/278ca03c/attachment-0001.html<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/278ca03c/attachment-0001.html>>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.jpg
Type: image/jpeg
Size: 4728 bytes
Desc: image001.jpg
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/278ca03c/image001-0001.jpg<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/278ca03c/image001-0001.jpg>>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image002.png
Type: image/png
Size: 13930 bytes
Desc: image002.png
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/278ca03c/image002-0001.png<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/278ca03c/image002-0001.png>>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image003.jpg
Type: image/jpeg
Size: 4882 bytes
Desc: image003.jpg
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/278ca03c/image003-0001.jpg<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/278ca03c/image003-0001.jpg>>

------------------------------

Message: 2
Date: Thu, 15 Jul 2021 22:46:29 +0000
From: "Philip N. Jones" <pjones at duffykekel.com<mailto:pjones at duffykekel.com>>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate
Tax law and HB 1465
Message-ID:
<MWHPR02MB241505F8370E969F8BE17BCDBC129 at MWHPR02MB2415.namprd02.prod.outlook.com<mailto:MWHPR02MB241505F8370E969F8BE17BCDBC129 at MWHPR02MB2415.namprd02.prod.outlook.com>>

Content-Type: text/plain; charset="utf-8"

At the risk of alienating all of my friends who oppose the estate tax, which they call the death tax, I wonder why farms and small businesses have become the poster children for abolishing (or reducing) the estate tax. Why should they get a break when people with investments would not? I have been administering estates for 45 years, and I have yet to encounter an estate where the estate tax was a huge burden that put the family farm or the family enterprise out of business. I think it is a myth to argue that family farms and family businesses are at risk.
Phil Jones

Philip N. Jones
Duffy Kekel LLP
900 S.W. Fifth Ave. Suite 2500
Portland, OR 97204
pjones at duffykekel.com<mailto:pjones at duffykekel.com<mailto:pjones at duffykekel.com%3cmailto:pjones at duffykekel.com>>
(503) 226-1371 ? office
(503) 853-1482 ? cell
(503) 226-3574 - fax

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 T. DOWELL
Sent: Tuesday, July 13, 2021 10:33 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate Tax law and HB 1465

Thanks so much for working on this. I am so hoping that Washington state will go back to dovetailing with the federal state law. Just not fair for those with small family owned businesses
Sent on IPHONE- please excuse text and spelling errors.

Theresa Dowell
Dowell Law Offices

(206) 660-1502

Teedowell at aol.com<mailto:Teedowell at aol.com<mailto:Teedowell at aol.com%3cmailto:Teedowell at aol.com>>

Confidentiality Notice: This message is intended only for the person to which it is addressed. If you are not that person, immediately destroy all copies and delete email. Contact sender.


On Jul 13, 2021, at 10:01 AM, June Campbell <campbell.june at gmail.com<mailto:campbell.june at gmail.com<mailto:campbell.june at gmail.com%3cmailto:campbell.june at gmail.com>>> wrote:
?
I'm gathering stories about how Washington's estate tax has affected individuals and families to share them with the sponsors of House bill 1465 in the last session. Although the bill did not make it out of committee last session, I anticipate it will be reintroduced in the next session so there is time to improve the bill. You can see a two page summary of HB 1465 and the actual text of the bill here: https://app.leg.wa.gov/billsummary?BillNumber=1465&Initiative=false&Year=2021<https://app.leg.wa.gov/billsummary?BillNumber=1465&Initiative=false&Year=2021>

Please email me with your comments.

Thanks,

June Campbell
Law Office of June K. Campbell
www.junecampbelllaw.com<http://www.junecampbelllaw.com><http://www.junecampbelllaw.com<http://www.junecampbelllaw.com>>
206-227-5016

CONFIDENTIALITY NOTICE
This e-mail message is a confidential communication and is protected by the attorney/client privilege, the work product doctrine and/or any other confidentiality protection. If you are not the designated or authorized recipient, do not read this e-mail message. Please reply to the sender that you have received the message in error, and then delete it. Thank you.




***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***
_______________________________________________
WSBAPT mailing list
WSBAPT at lists.wsbarppt.com<mailto:WSBAPT at lists.wsbarppt.com<mailto:WSBAPT at lists.wsbarppt.com%3cmailto:WSBAPT at lists.wsbarppt.com>>
http://mailman.fsr.com/mailman/listinfo/wsbapt<http://mailman.fsr.com/mailman/listinfo/wsbapt>
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/c559fa95/attachment-0001.html<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/c559fa95/attachment-0001.html>>

------------------------------

Message: 3
Date: Thu, 15 Jul 2021 23:01:28 +0000
From: Roger Hawkes <Roger at law-hawks.com<mailto:Roger at law-hawks.com>>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate
Tax law and HB 1465
Message-ID:
<CO6PR16MB4097C1645488397415BE57BDE9129 at CO6PR16MB4097.namprd16.prod.outlook.com<mailto:CO6PR16MB4097C1645488397415BE57BDE9129 at CO6PR16MB4097.namprd16.prod.outlook.com>>

Content-Type: text/plain; charset="utf-8"

Philip: it?s called politics?

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 Philip N. Jones
Sent: Thursday, July 15, 2021 3:46 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate Tax law and HB 1465

At the risk of alienating all of my friends who oppose the estate tax, which they call the death tax, I wonder why farms and small businesses have become the poster children for abolishing (or reducing) the estate tax. Why should they get a break when people with investments would not? I have been administering estates for 45 years, and I have yet to encounter an estate where the estate tax was a huge burden that put the family farm or the family enterprise out of business. I think it is a myth to argue that family farms and family businesses are at risk.
Phil Jones

Philip N. Jones
Duffy Kekel LLP
900 S.W. Fifth Ave. Suite 2500
Portland, OR 97204
pjones at duffykekel.com<mailto:pjones at duffykekel.com<mailto:pjones at duffykekel.com%3cmailto:pjones at duffykekel.com>>
(503) 226-1371 ? office
(503) 853-1482 ? cell
(503) 226-3574 - fax

From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com%3cmailto:wsbapt-bounces at lists.wsbarppt.com>> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com%3cmailto:wsbapt-bounces at lists.wsbarppt.com>>> On Behalf Of T. DOWELL
Sent: Tuesday, July 13, 2021 10:33 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com%3cmailto:wsbapt at lists.wsbarppt.com>>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate Tax law and HB 1465

Thanks so much for working on this. I am so hoping that Washington state will go back to dovetailing with the federal state law. Just not fair for those with small family owned businesses
Sent on IPHONE- please excuse text and spelling errors.

Theresa Dowell
Dowell Law Offices

(206) 660-1502

Teedowell at aol.com<mailto:Teedowell at aol.com<mailto:Teedowell at aol.com%3cmailto:Teedowell at aol.com>>

Confidentiality Notice: This message is intended only for the person to which it is addressed. If you are not that person, immediately destroy all copies and delete email. Contact sender.

On Jul 13, 2021, at 10:01 AM, June Campbell <campbell.june at gmail.com<mailto:campbell.june at gmail.com<mailto:campbell.june at gmail.com%3cmailto:campbell.june at gmail.com>>> wrote:
?
I'm gathering stories about how Washington's estate tax has affected individuals and families to share them with the sponsors of House bill 1465 in the last session. Although the bill did not make it out of committee last session, I anticipate it will be reintroduced in the next session so there is time to improve the bill. You can see a two page summary of HB 1465 and the actual text of the bill here: https://app.leg.wa.gov/billsummary?BillNumber=1465&Initiative=false&Year=2021<https://app.leg.wa.gov/billsummary?BillNumber=1465&Initiative=false&Year=2021>

Please email me with your comments.

Thanks,

June Campbell
Law Office of June K. Campbell
www.junecampbelllaw.com<http://www.junecampbelllaw.com><http://www.junecampbelllaw.com<http://www.junecampbelllaw.com>>
206-227-5016

CONFIDENTIALITY NOTICE
This e-mail message is a confidential communication and is protected by the attorney/client privilege, the work product doctrine and/or any other confidentiality protection. If you are not the designated or authorized recipient, do not read this e-mail message. Please reply to the sender that you have received the message in error, and then delete it. Thank you.




***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***
_______________________________________________
WSBAPT mailing list
WSBAPT at lists.wsbarppt.com<mailto:WSBAPT at lists.wsbarppt.com<mailto:WSBAPT at lists.wsbarppt.com%3cmailto:WSBAPT at lists.wsbarppt.com>>
http://mailman.fsr.com/mailman/listinfo/wsbapt<http://mailman.fsr.com/mailman/listinfo/wsbapt>
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/97482754/attachment-0001.html<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/97482754/attachment-0001.html>>

------------------------------

Message: 4
Date: Thu, 15 Jul 2021 23:35:29 +0000
From: Eric Nelsen <eric at sayrelawoffices.com<mailto:eric at sayrelawoffices.com>>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate
Tax law and HB 1465
Message-ID:
<098D0346993E6A48B0D5F184C0AB002E89EBCE at SBS2011.sayrelawoffices.local<mailto:098D0346993E6A48B0D5F184C0AB002E89EBCE at SBS2011.sayrelawoffices.local>>
Content-Type: text/plain; charset="utf-8"

Phil, you are a brave soul to jump into this one with both feet.

Easy for me to say, because I agree with you. Only 20 years as a lawyer, but same experience?with one almost-exception I vaguely remember when I was a paralegal in the 90s, when the estate tax threshold was $1 million and the family?s business was worth quite a bit more than that but didn?t have the cash available to pay. But if I remember correctly, they paid instead under a multiyear installment plan that I think was built into the tax regs as an option. And that was within their cash flow, so there was no jeopardy of actually going out of business.

Sincerely,

Eric

Eric C. Nelsen
Sayre Law Offices, PLLC
1417 31st Ave South
Seattle WA 98144-3909
206-625-0092
eric at sayrelawoffices.com<mailto:eric at sayrelawoffices.com<mailto:eric at sayrelawoffices.com%3cmailto:eric at sayrelawoffices.com>>

Covid-19 Update - All attorneys are working remotely during regular business hours and are available via email and by phone. Videoconferencing also is available. Signing of estate planning documents can be completed and will be handled on a case-by-case basis. Please direct mail and deliveries to the Seattle office.

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 Philip N. Jones
Sent: Thursday, July 15, 2021 3:46 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate Tax law and HB 1465

At the risk of alienating all of my friends who oppose the estate tax, which they call the death tax, I wonder why farms and small businesses have become the poster children for abolishing (or reducing) the estate tax. Why should they get a break when people with investments would not? I have been administering estates for 45 years, and I have yet to encounter an estate where the estate tax was a huge burden that put the family farm or the family enterprise out of business. I think it is a myth to argue that family farms and family businesses are at risk.
Phil Jones

Philip N. Jones
Duffy Kekel LLP
900 S.W. Fifth Ave. Suite 2500
Portland, OR 97204
pjones at duffykekel.com<mailto:pjones at duffykekel.com<mailto:pjones at duffykekel.com%3cmailto:pjones at duffykekel.com>>
(503) 226-1371 ? office
(503) 853-1482 ? cell
(503) 226-3574 - fax

From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com%3cmailto:wsbapt-bounces at lists.wsbarppt.com>> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com%3cmailto:wsbapt-bounces at lists.wsbarppt.com>>> On Behalf Of T. DOWELL
Sent: Tuesday, July 13, 2021 10:33 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com%3cmailto:wsbapt at lists.wsbarppt.com>>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate Tax law and HB 1465

Thanks so much for working on this. I am so hoping that Washington state will go back to dovetailing with the federal state law. Just not fair for those with small family owned businesses
Sent on IPHONE- please excuse text and spelling errors.

Theresa Dowell
Dowell Law Offices

(206) 660-1502

Teedowell at aol.com<mailto:Teedowell at aol.com<mailto:Teedowell at aol.com%3cmailto:Teedowell at aol.com>>

Confidentiality Notice: This message is intended only for the person to which it is addressed. If you are not that person, immediately destroy all copies and delete email. Contact sender.

On Jul 13, 2021, at 10:01 AM, June Campbell <campbell.june at gmail.com<mailto:campbell.june at gmail.com<mailto:campbell.june at gmail.com%3cmailto:campbell.june at gmail.com>>> wrote:
?
I'm gathering stories about how Washington's estate tax has affected individuals and families to share them with the sponsors of House bill 1465 in the last session. Although the bill did not make it out of committee last session, I anticipate it will be reintroduced in the next session so there is time to improve the bill. You can see a two page summary of HB 1465 and the actual text of the bill here: https://app.leg.wa.gov/billsummary?BillNumber=1465&Initiative=false&Year=2021<https://app.leg.wa.gov/billsummary?BillNumber=1465&Initiative=false&Year=2021>

Please email me with your comments.

Thanks,

June Campbell
Law Office of June K. Campbell
www.junecampbelllaw.com<http://www.junecampbelllaw.com><http://www.junecampbelllaw.com<http://www.junecampbelllaw.com>>
206-227-5016

CONFIDENTIALITY NOTICE
This e-mail message is a confidential communication and is protected by the attorney/client privilege, the work product doctrine and/or any other confidentiality protection. If you are not the designated or authorized recipient, do not read this e-mail message. Please reply to the sender that you have received the message in error, and then delete it. Thank you.




***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***
_______________________________________________
WSBAPT mailing list
WSBAPT at lists.wsbarppt.com<mailto:WSBAPT at lists.wsbarppt.com<mailto:WSBAPT at lists.wsbarppt.com%3cmailto:WSBAPT at lists.wsbarppt.com>>
http://mailman.fsr.com/mailman/listinfo/wsbapt<http://mailman.fsr.com/mailman/listinfo/wsbapt>
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/f67e5ac0/attachment-0001.html<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/f67e5ac0/attachment-0001.html>>

------------------------------

Message: 5
Date: Thu, 15 Jul 2021 23:40:37 +0000
From: Heather de Vrieze <heatherd at westseattlelaw.com<mailto:heatherd at westseattlelaw.com>>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate
Tax law and HB 1465
Message-ID:
<MW3PR22MB21078F52B8A1C99A1E6F4CBAA7129 at MW3PR22MB2107.namprd22.prod.outlook.com<mailto:MW3PR22MB21078F52B8A1C99A1E6F4CBAA7129 at MW3PR22MB2107.namprd22.prod.outlook.com>>

Content-Type: text/plain; charset="utf-8"

Philip,

I?m with you. I get that no one ?likes: to pay taxes, but I have always felt that among alternatives, taxing what I leave behind when I die is one of the lesser concerns in my life. And how many millions do the kids really ?need? to inherit tax-free. My point of view is not too popular with some of my wealthier clients and friends, but I?ve lived in countries with a real social safety net, paid for with taxes, and I didn?t hate it. ?

I have seen kids sell family businesses when parents die, taxes were usually not the reason.

Heather

Heather S. de Vrieze
Attorney-at-Law
[cid:image001.jpg at 01D77998.21FDCCB0]
3909 California Avenue SW
Seattle, WA 98116-3705
(206)938-5500
heatherd at westseattlelaw.com<mailto:heatherd at westseattlelaw.com<mailto:heatherd at westseattlelaw.com%3cmailto:heatherd at westseattlelaw.com>>
www.westseattlelaw.com<http://www.westseattlelaw.com><http://www.westseattlelaw.com/<http://www.westseattlelaw.com>>
Click here to connect with de Vrieze | Carney on Facebook: [FB Logo] <https://www.facebook.com/DeVriezeCarney<https://www.facebook.com/DeVriezeCarney>>

For the months of July and August 2021, our firm will be open Monday through Thursday 8:30am to 5pm. We will be closed Fridays.


CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.

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 Philip N. Jones
Sent: Thursday, July 15, 2021 3:46 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate Tax law and HB 1465

At the risk of alienating all of my friends who oppose the estate tax, which they call the death tax, I wonder why farms and small businesses have become the poster children for abolishing (or reducing) the estate tax. Why should they get a break when people with investments would not? I have been administering estates for 45 years, and I have yet to encounter an estate where the estate tax was a huge burden that put the family farm or the family enterprise out of business. I think it is a myth to argue that family farms and family businesses are at risk.
Phil Jones

Philip N. Jones
Duffy Kekel LLP
900 S.W. Fifth Ave. Suite 2500
Portland, OR 97204
pjones at duffykekel.com<mailto:pjones at duffykekel.com<mailto:pjones at duffykekel.com%3cmailto:pjones at duffykekel.com>>
(503) 226-1371 ? office
(503) 853-1482 ? cell
(503) 226-3574 - fax

From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com%3cmailto:wsbapt-bounces at lists.wsbarppt.com>> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com%3cmailto:wsbapt-bounces at lists.wsbarppt.com>>> On Behalf Of T. DOWELL
Sent: Tuesday, July 13, 2021 10:33 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com%3cmailto:wsbapt at lists.wsbarppt.com>>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate Tax law and HB 1465

Thanks so much for working on this. I am so hoping that Washington state will go back to dovetailing with the federal state law. Just not fair for those with small family owned businesses
Sent on IPHONE- please excuse text and spelling errors.

Theresa Dowell
Dowell Law Offices

(206) 660-1502

Teedowell at aol.com<mailto:Teedowell at aol.com<mailto:Teedowell at aol.com%3cmailto:Teedowell at aol.com>>

Confidentiality Notice: This message is intended only for the person to which it is addressed. If you are not that person, immediately destroy all copies and delete email. Contact sender.

On Jul 13, 2021, at 10:01 AM, June Campbell <campbell.june at gmail.com<mailto:campbell.june at gmail.com<mailto:campbell.june at gmail.com%3cmailto:campbell.june at gmail.com>>> wrote:
?
I'm gathering stories about how Washington's estate tax has affected individuals and families to share them with the sponsors of House bill 1465 in the last session. Although the bill did not make it out of committee last session, I anticipate it will be reintroduced in the next session so there is time to improve the bill. You can see a two page summary of HB 1465 and the actual text of the bill here: https://app.leg.wa.gov/billsummary?BillNumber=1465&Initiative=false&Year=2021<https://app.leg.wa.gov/billsummary?BillNumber=1465&Initiative=false&Year=2021>

Please email me with your comments.

Thanks,

June Campbell
Law Office of June K. Campbell
www.junecampbelllaw.com<http://www.junecampbelllaw.com><http://www.junecampbelllaw.com<http://www.junecampbelllaw.com>>
206-227-5016

CONFIDENTIALITY NOTICE
This e-mail message is a confidential communication and is protected by the attorney/client privilege, the work product doctrine and/or any other confidentiality protection. If you are not the designated or authorized recipient, do not read this e-mail message. Please reply to the sender that you have received the message in error, and then delete it. Thank you.




***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***
_______________________________________________
WSBAPT mailing list
WSBAPT at lists.wsbarppt.com<mailto:WSBAPT at lists.wsbarppt.com<mailto:WSBAPT at lists.wsbarppt.com%3cmailto:WSBAPT at lists.wsbarppt.com>>
http://mailman.fsr.com/mailman/listinfo/wsbapt<http://mailman.fsr.com/mailman/listinfo/wsbapt>
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/a1022d0a/attachment-0001.html<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/a1022d0a/attachment-0001.html>>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.jpg
Type: image/jpeg
Size: 17884 bytes
Desc: image001.jpg
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/a1022d0a/image001-0001.jpg<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/a1022d0a/image001-0001.jpg>>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image002.png
Type: image/png
Size: 18009 bytes
Desc: image002.png
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/a1022d0a/image002-0001.png<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210715/a1022d0a/image002-0001.png>>

------------------------------

Message: 6
Date: Fri, 16 Jul 2021 00:21:36 +0000
From: Kokie Adams <Kokie at adamslawgroupnw.com<mailto:Kokie at adamslawgroupnw.com>>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate
Tax law and HB 1465
Message-ID:
<MWHPR04MB08808C7F7A9DA87E40501900B0119 at MWHPR04MB0880.namprd04.prod.outlook.com<mailto:MWHPR04MB08808C7F7A9DA87E40501900B0119 at MWHPR04MB0880.namprd04.prod.outlook.com>>

Content-Type: text/plain; charset="utf-8"

Heather:

I whole heartedly agree.

Kokie Adams

[Adams-Logo-Print-300dpi-900wide]
7127 - 196th Street S.W.
Suite 201
Lynnwood, WA 98036
425.774.0444 (phone)
425.771.2711 (fax)
kokie at adamslawgroupnw.com<mailto:kokie at adamslawgroupnw.com<mailto:kokie at adamslawgroupnw.com%3cmailto:kokie at adamslawgroupnw.com>>

COVID-19 Notice: We continue to work remotely while our office remains closed to the public on the recommendation of health officials. Meetings are handled primarily by phone and video conference while limited in-person meetings will be available with all parties wearing face masks. Our top priority is the safety of our employees, clients and colleagues. Thank you for your patience during this difficult time.
CONFIDENTIALITY NOTICE: This communication is private and confidential. It is intended to constitute an electronic communication within the meaning of the Electronic Communications Privacy Act, 18 USC 2510. Its disclosure is strictly limited to and intended for the sole use of the recipient intended by the sender of this message. This message may contain information which is privileged or otherwise exempt from disclosure under applicable law. You are hereby notified that any dissemination, distribution or duplication of this communication by someone other than the intended addressee or its designated agent is strictly prohibited. If you have received this communication in error, please notify this firm immediately by collect call at (425) 774-0444, or by reply to this communication and immediately delete the message.


From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Heather de Vrieze
Sent: Thursday, July 15, 2021 4:41 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate Tax law and HB 1465

Philip,

I?m with you. I get that no one ?likes: to pay taxes, but I have always felt that among alternatives, taxing what I leave behind when I die is one of the lesser concerns in my life. And how many millions do the kids really ?need? to inherit tax-free. My point of view is not too popular with some of my wealthier clients and friends, but I?ve lived in countries with a real social safety net, paid for with taxes, and I didn?t hate it. ?

I have seen kids sell family businesses when parents die, taxes were usually not the reason.

Heather

Heather S. de Vrieze
Attorney-at-Law
[cid:image002.jpg at 01D7799D.DC988B50]
3909 California Avenue SW
Seattle, WA 98116-3705
(206)938-5500
heatherd at westseattlelaw.com<mailto:heatherd at westseattlelaw.com<mailto:heatherd at westseattlelaw.com%3cmailto:heatherd at westseattlelaw.com>>
www.westseattlelaw.com<http://www.westseattlelaw.com><http://www.westseattlelaw.com/<http://www.westseattlelaw.com/>>
Click here to connect with de Vrieze | Carney on Facebook: [FB Logo] <https://www.facebook.com/DeVriezeCarney<https://www.facebook.com/DeVriezeCarney>>

For the months of July and August 2021, our firm will be open Monday through Thursday 8:30am to 5pm. We will be closed Fridays.


CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.

From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com%3cmailto:wsbapt-bounces at lists.wsbarppt.com>> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com%3cmailto:wsbapt-bounces at lists.wsbarppt.com>>> On Behalf Of Philip N. Jones
Sent: Thursday, July 15, 2021 3:46 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com%3cmailto:wsbapt at lists.wsbarppt.com>>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate Tax law and HB 1465

At the risk of alienating all of my friends who oppose the estate tax, which they call the death tax, I wonder why farms and small businesses have become the poster children for abolishing (or reducing) the estate tax. Why should they get a break when people with investments would not? I have been administering estates for 45 years, and I have yet to encounter an estate where the estate tax was a huge burden that put the family farm or the family enterprise out of business. I think it is a myth to argue that family farms and family businesses are at risk.
Phil Jones

Philip N. Jones
Duffy Kekel LLP
900 S.W. Fifth Ave. Suite 2500
Portland, OR 97204
pjones at duffykekel.com<mailto:pjones at duffykekel.com<mailto:pjones at duffykekel.com%3cmailto:pjones at duffykekel.com>>
(503) 226-1371 ? office
(503) 853-1482 ? cell
(503) 226-3574 - fax

From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com%3cmailto:wsbapt-bounces at lists.wsbarppt.com>> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com%3cmailto:wsbapt-bounces at lists.wsbarppt.com>>> On Behalf Of T. DOWELL
Sent: Tuesday, July 13, 2021 10:33 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com%3cmailto:wsbapt at lists.wsbarppt.com>>>
Subject: Re: [WSBAPT] Seeking stories and input on Washington Estate Tax law and HB 1465

Thanks so much for working on this. I am so hoping that Washington state will go back to dovetailing with the federal state law. Just not fair for those with small family owned businesses
Sent on IPHONE- please excuse text and spelling errors.

Theresa Dowell
Dowell Law Offices

(206) 660-1502

Teedowell at aol.com<mailto:Teedowell at aol.com<mailto:Teedowell at aol.com%3cmailto:Teedowell at aol.com>>

Confidentiality Notice: This message is intended only for the person to which it is addressed. If you are not that person, immediately destroy all copies and delete email. Contact sender.

On Jul 13, 2021, at 10:01 AM, June Campbell <campbell.june at gmail.com<mailto:campbell.june at gmail.com<mailto:campbell.june at gmail.com%3cmailto:campbell.june at gmail.com>>> wrote:
?
I'm gathering stories about how Washington's estate tax has affected individuals and families to share them with the sponsors of House bill 1465 in the last session. Although the bill did not make it out of committee last session, I anticipate it will be reintroduced in the next session so there is time to improve the bill. You can see a two page summary of HB 1465 and the actual text of the bill here: https://app.leg.wa.gov/billsummary?BillNumber=1465&Initiative=false&Year=2021<https://app.leg.wa.gov/billsummary?BillNumber=1465&Initiative=false&Year=2021>

Please email me with your comments.

Thanks,

June Campbell
Law Office of June K. Campbell
www.junecampbelllaw.com<http://www.junecampbelllaw.com><http://www.junecampbelllaw.com<http://www.junecampbelllaw.com>>
206-227-5016

CONFIDENTIALITY NOTICE
This e-mail message is a confidential communication and is protected by the attorney/client privilege, the work product doctrine and/or any other confidentiality protection. If you are not the designated or authorized recipient, do not read this e-mail message. Please reply to the sender that you have received the message in error, and then delete it. Thank you.




***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***
_______________________________________________
WSBAPT mailing list
WSBAPT at lists.wsbarppt.com<mailto:WSBAPT at lists.wsbarppt.com<mailto:WSBAPT at lists.wsbarppt.com%3cmailto:WSBAPT at lists.wsbarppt.com>>
http://mailman.fsr.com/mailman/listinfo/wsbapt<http://mailman.fsr.com/mailman/listinfo/wsbapt>
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210716/38c76cdd/attachment-0001.html<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210716/38c76cdd/attachment-0001.html>>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.jpg
Type: image/jpeg
Size: 1998 bytes
Desc: image001.jpg
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210716/38c76cdd/image001-0001.jpg<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210716/38c76cdd/image001-0001.jpg>>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image002.jpg
Type: image/jpeg
Size: 4790 bytes
Desc: image002.jpg
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210716/38c76cdd/image002-0001.jpg<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210716/38c76cdd/image002-0001.jpg>>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image006.png
Type: image/png
Size: 3354 bytes
Desc: image006.png
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210716/38c76cdd/image006-0001.png<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210716/38c76cdd/image006-0001.png>>

------------------------------

Message: 7
Date: Fri, 16 Jul 2021 00:59:56 +0000
From: Inge Fordham <inge at fordhamlegal.com<mailto:inge at fordhamlegal.com>>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: [WSBAPT] Off Topic Referral: Lender for Property with
Manufactured Home
Message-ID: <D8C39C31-7EDB-4FED-B8A7-B8DEBCA515AB at fordhamlegal.com<mailto:D8C39C31-7EDB-4FED-B8A7-B8DEBCA515AB at fordhamlegal.com>>
Content-Type: text/plain; charset="utf-8"

Colleagues,

A client in a probate proceeding that I am handling is seeking to obtain financing to purchase real property from the estate. He reports he is running into difficulty because lenders are reluctant to lend on a property that has a manufactured home on it. Has anyone run into this before? Are you aware of any resources or lenders willing to lend on a property with a manufactured home?

Thanks in advance,


[uc%3fexport=download&id=1W3rEcChy0_E0cCfV5up02mkhwnL6eWIs&revid=0B4P5JoIHdbFaR29EbHlRWHFseFV5STZpSUVGeUNPWldkVDFVPQ]
Inge A. Fordham | Attorney
Fordham Law, PLLC
3218 Sixth Avenue | Tacoma, WA 98406
Office: (253) 348-2657 | Mobile: (206) 778-3131
www.fordhamlegal.com<http://www.fordhamlegal.com><http://www.fordhamlegal.com<http://www.fordhamlegal.com>>

Confidential Communication: This email is sent to a recipient on behalf of an attorney/law firm, and is information intended exclusively for the individual, entity or company to which it is sent. This communication may contain proprietary, privileged or confidential information or may otherwise be legally exempt from disclosure other than to the intended recipient. If you are not the named addressee, you are not authorized to read, print, retain, copy or otherwise disseminate this message or any part of it. If you have received this email in error, please notify the sender immediately by email or other communication and delete all copies of the message.
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210716/32b416dd/attachment.html<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210716/32b416dd/attachment.html>>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.png
Type: image/png
Size: 358106 bytes
Desc: image001.png
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210716/32b416dd/image001.png<http://mailman.fsr.com/pipermail/wsbapt/attachments/20210716/32b416dd/image001.png>>

------------------------------

***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***
_______________________________________________
WSBAPT mailing list
WSBAPT at lists.wsbarppt.com<mailto:WSBAPT at lists.wsbarppt.com>
http://mailman.fsr.com/mailman/listinfo/wsbapt<http://mailman.fsr.com/mailman/listinfo/wsbapt>

End of WSBAPT Digest, Vol 82, Issue 33
**************************************

Disclaimer

The information contained in this communication from the sender is confidential. It is intended solely for use by the recipient and others authorized to receive it. If you are not the recipient, you are hereby notified that any disclosure, copying, distribution or taking action in relation of the contents of this information is strictly prohibited and may be unlawful.

This email has been scanned for viruses and malware, and may have been automatically archived by Mimecast Ltd, an innovator in Software as a Service (SaaS) for business. Providing a safer and more useful place for your human generated data. Specializing in; Security, archiving and compliance. To find out more visit the Mimecast website.
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210716/1eb42a4b/attachment.html>

More information about the WSBAPT mailing list