[WSBAPT] Marital Deduction, Lawyer as PR and Witness to Will

Tue Nov 4 16:51:53 PST 2025

Jordan  -

Jumping onto what Anna said - and I am just getting out of a meeting and
cannot find the precise new law but the legislature 2 or 3 years ago (the
year they DID NOT fix the inflationary measure on the estate tax) did say
that if the only reason that the estate going to a surviving spouse was
OVER the taxable threshold was being of their primary residence, they would
NOT have to file an estate tax return.  So if you have a deceased spouse
with 3.2 million and 800k of that was the half value of the primary
residence, no need for the estate tax.  Of course, I cannot find the
specific provision right now......but here is the DOR Link:
https://dor.wa.gov/taxes-rates/other-taxes/estate-tax/estate-tax-spousal-personal-residence-exclusion#:~:text=For%20people%20who%20pass%20away,or%20exceeds%20the%20filing%20threshold.
<https://dor.wa.gov/taxes-rates/other-taxes/estate-tax/estate-tax-spousal-personal-residence-exclusion#:~:text=For%20people%20who%20pass%20away,or%20exceeds%20the%20filing%20threshold.>

Regarding the execution - for Wills or any documents where I have accepted
a fiduciary role here is my process:
1) There must be a conflict waiver. I am attaching a redacted version of my
attorney as a fiduciary role conflict waiver that every client of mine
signs if they ask me to serve.  See RPC 1.7 and 1.8

2) I also add this into the paragraph of the Will. Here is an example
language.

I nominate my attorney, *Brent Williams-Ruth*, presently operating from 500
S. 336th Street, Suite 2142; Federal Way, WA 98003, telephone number (253)
285.7551 to serve as my Personal Representative....A specific conflict
waiver has been signed with my attorney, pertaining to his relationship as
my fiduciary and my legal counsel. I reiterate in this document my express
consent to his service, and authorize the expenses associated with both
service as fiduciary and attorney-of-record.

This may be far more belts and suspenders than is formally required but far
too many of our colleagues will insert themselves and slip in language like
"I expressly state that their regular attorney fee can be charged in
service as the Executor" - to that I call BS - no court would ever find it
reasonable to charge $300, $400, $500, $800 an hour to sort through
someone's clothes for donation, counting spoons, taking out the trash, and
other non-legal jobs an Executor has to do or coordinate. So my response to
those colleagues is to put it all out front, stated clearly, obtain express
authorization and consent in as many different forms and locations as
possible.

3) As a matter of strict course - and this could be me being too tough on
myself - I NEVER serve as a witness (or notary) if I am in the document in
any way.  I also don't allow anyone to be a witness if they are in the
documents.

I may be tainted by too many years of service to the WSBA where I heard
from the public who were scammed by unethical attorneys and the system let
them down. For me, I simply want to protect my client, their beneficiaries,
and myself so that if anyone were to challenge my actions I have not 1 but
10 different defenses saying that my client knew what they were signing.

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*

*Mailing Address: **PO BOX 3319; Federal Way, WA 98063 *

Office/Scheduling Phone: (253) 285-7751

For All Meetings & Scheduling: info at williams-ruthlaw.com

e-mail <Brent at Williams-RuthLaw.com> / website
<http://www.williams-ruthlaw.com/> / facebook
<http://www.facebook.com/bwrlaw> /

On Tue, Nov 4, 2025 at 3:25 PM Jordan Kostelyk <
jordan at everlastinglegalsolutions.com> wrote:

> Hello Everyone,
>
> I have two very different questions any insight will be appreciated.
>
> Can anyone explain to me if this is accurate: upon the death of one spouse
> with a 6MIL estate the other spouse would be able to use the marital
> deduction and would not have to pay any WA Estate tax? How does this work?
> Does the party still file for taxes?
>
> Are there any issues (ethical or otherwise) with a lawyer drafting a will,
> witnessing it, and then being designated as the PR?
>
> Thank you,
> Jordan
>
> (*Ms.*) Jordan D. Kostelyk, Esq.
>
> *Tel:* 425-244-5196
> *Email:* jordan at everlastinglegalsolutions.com
> <jordankostelykatlaw at gmail.com>
> *Website: *https://everlastinglegalsolutions.com/
>
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