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

Wed Nov 5 08:49:41 PST 2025

Thank you Brent and Anna.

> On 11/04/2025 4:51 PM PST Brent Williams-Ruth <brent at williams-ruthlaw.com> wrote:
>  
>  
> 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 mailto:info at williams-ruthlaw.com
> 
>  
> 
> e-mail mailto: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 mailto: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 mailto:jordankostelykatlaw at gmail.com
> > Website: https://everlastinglegalsolutions.com/ 
> >  
> > This communication is confidential and may be subject to the attorney-client privilege and/or is protected by the work product doctrine. It is intended only for the individual(s) designated herein and is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521.  If you are not the intended recipient, any dissemination, distribution, or copying of this communication is strictly prohibited.
> > ***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
> > 
> ***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
> http://mailman.fsr.com/mailman/listinfo/wsbapt
> 

(Ms.) Jordan D. Kostelyk, Esq.

Tel: 425-244-5196
Email: jordan at everlastinglegalsolutions.com mailto:jordankostelykatlaw at gmail.com
Website: https://everlastinglegalsolutions.com/ 

This communication is confidential and may be subject to the attorney-client privilege and/or is protected by the work product doctrine. It is intended only for the individual(s) designated herein and is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521.  If you are not the intended recipient, any dissemination, distribution, or copying of this communication is strictly prohibited.
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20251105/1e2ae2f5/attachment.html>