[WSBAPT] Trust Administration/Tax Refund Question

[Brent Williams-Ruth]

Greetings List Members -

I have been assisting a Successor Trustee with the administration of a
Trust upon the death of the Trustor.  The Successor Trustee has NO BLOOD
RELATION to the Trustor, but was like a family member.  We all know the
type.

Here is the issue - there is no Pour-Over Will.

The Decedent Trustor had done an amazing job of leaving every single asset
into his Trust. We filed the non-probate Notice to creditors, the successor
trustee has successfully closed all accounts (phone, cable, utilities,
etc.) - all that is left would be to claim an income tax refund.

I have been shown an IRS form that asks three questions - is there a will;
has the will be probated/are you the PR; and if the answer to the first two
are no, will you pay out the refund according to law in the state where he
died.

Since there is no Pour-Over Will.....if the Trustee claims the money, she
will need to locate the family members (who were - for all intents and
purposes - disinherited by their father) and spread the income tax refund
to them because this is a tax refund for him, personally, not for the Trust
that had been set up using his Social Security number.

For many reasons, this is not a path the Trustee would like to go down but
I am not seeing an alternative.

Appreciate any tips or suggestions.

Thank you!
Brent



*Brent Williams-Ruth* (pronouns: he/him)

*Attorney-At-Law*

*Law Offices of Brent Williams-Ruth, **a division of BWR Consulting, PLLC*

*Physical Address: 500 S 336th Street, Suite 214; Federal Way, WA 98003*

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the following address: **PO BOX 3319; Federal Way, WA 98063 *

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e-mail <Brent at Williams-RuthLaw.com> / website
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