[WSBAPT] are pet animals tangible personal property?

[Kailei Feeney]

Agreed – it is part of our intake. In part because if any funds are to go with the pets then the TPP list will not suffice and for most of my clients who it important enough to talk about pets, the TPP list does not feel thorough enough for their needs.

Kailei
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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Brent Williams-Ruth
Sent: Wednesday, October 4, 2023 9:02 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] are pet animals tangible personal property?

I don't disagree - but I will say that discussion of pets is part of my routine conversation. I run through the gamut - children, dependent adults, domesticated animals. That way, I can make sure that if they do have specific intent (generally it is to someone and then to ensure it would go to a no-kill shelter) it is captured.

Brent Williams-Ruth (pronouns: he/him)
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On Tue, Oct 3, 2023 at 6:57 PM Kate Szurek <kate at skagitlaw.com<mailto:kate at skagitlaw.com>> wrote:
Client wants to be able to name who is to receive her pets (parrot, donkey, and horses) when she dies using a TPP list.  Does that work?

Animals certainly aren’t real property and they are not intangible.  But I’ve never seen it addressed and I’m not finding anything that clearly makes this a realistic possibility.

Your thoughts??  Your experiences??

Thanks, as always.

Kate

Kate Szurek, J.D., LL.M. (in Taxation)
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