[WSBAPT] WSBAPT Digest, Vol 133, Issue 18
Corrie Bosman
cbosman at sitkalegal.com
Wed Oct 22 08:26:50 PDT 2025
Re who is grantor in this situation.
Thanks Eric, I 100% agree with you. There are some family dynamics going on with the decedent's children (of a prior relationship) that are making my client desire to get the title clearly in her name now.
Law Office of Corrie Bosman
Serving clientele in Alaska and Washington
P.O. Box 1745
Port Townsend, WA 98368
Alaska: (907) 747-1060
Port Townsend: (360) 316-1669
[cid:6ada8b45-58cf-4e02-9350-042b62fcf7a2]
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Sent: Wednesday, October 22, 2025 8:22 AM
To: wsbapt at lists.wsbarppt.com <wsbapt at lists.wsbarppt.com>
Subject: WSBAPT Digest, Vol 133, Issue 18
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Today's Topics:
1. Re: Referral for Oregon EP - west of Portland/Hillsboro
(michael westseattleattorney.com)
2. Who is the grantor in this situation? (Corrie Bosman)
3. Re: Who is the grantor in this situation? (Eric Nelsen)
4. Notice to Virginia Mason Franciscan Health (Inge Fordham)
5. Remove a car lien when finance company 20 years ago emerged
with GM and they have no records (michael westseattleattorney.com)
6. Re: Remove a car lien when finance company 20 years ago
emerged with GM and they have no records (Bryce Dille)
7. Nonresident estate taxes (Mimi Wagner)
8. Re: Nonresident estate taxes (Joshua McKarcher)
9. Re: Who is the grantor in this situation? (Joshua McKarcher)
10. Re: Nonresident estate taxes (Anna Cashman)
----------------------------------------------------------------------
Message: 1
Date: Tue, 21 Oct 2025 19:32:21 +0000
From: "michael westseattleattorney.com"
<michael at westseattleattorney.com>
To: "WSBA Probate & Trust Listserv (wsbapt at lists.wsbarppt.com)"
<wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Referral for Oregon EP - west of
Portland/Hillsboro
Message-ID:
<BLAPR05MB720448ABA62200B3D44E7A53B7F2A at BLAPR05MB7204.namprd05.prod.outlook.com>
Content-Type: text/plain; charset="us-ascii"
Tim McNeil
The Elder Law Firm
503-224-6229
1606 SE Glenwood St
Portland, OR 97202
[cid:7e3e4676-0f5a-4b2c-8b9e-2a9b426caa3b]
________________________________
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> on behalf of Eric Nelsen <eric at sayrelawoffices.com>
Sent: Tuesday, October 21, 2025 1:04 PM
To: WSBA Probate & Trust Listserv (wsbapt at lists.wsbarppt.com) <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Referral for Oregon EP - west of Portland/Hillsboro
An attorney friend seeks a referral for a former client who has moved to Oregon.
PC now lives west of Portland in Cornelius, Oregon. Looking for basic estate plan attorney in Hillsboro, Forest Grove, or Beaverton area.
All suggestions will be passed along. Or you can respond directly to attorney Ted Libby at liblaw at comcast.net<mailto:liblaw at comcast.net>.
Thanks in advance,
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>
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Message: 2
Date: Tue, 21 Oct 2025 20:16:10 +0000
From: Corrie Bosman <cbosman at sitkalegal.com>
To: "wsbapt at lists.wsbarppt.com" <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Who is the grantor in this situation?
Message-ID:
<SA1PR11MB6941EA4C209C755BCDFF5E94CDF2A at SA1PR11MB6941.namprd11.prod.outlook.com>
Content-Type: text/plain; charset="iso-8859-1"
I am assisting a client with a property transfer where the current deed is in Husband's name alone. Prior to husband's passing he signed a community property agreement that specifically referenced the property, but unfortunately he passed before signing a new deed. Wife has prepared a LOPA and has the properly executed CPA, but I am about unclear who exactly is the Grantor on the new deed in this situation?
Law Office of Corrie Bosman
Serving clientele in Alaska and Washington
P.O. Box 1745
Port Townsend, WA 98368
Alaska: (907) 747-1060
Port Townsend: (360) 316-1669
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Message: 3
Date: Tue, 21 Oct 2025 20:21:42 +0000
From: Eric Nelsen <eric at sayrelawoffices.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Who is the grantor in this situation?
Message-ID:
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I don't think a deed is required, if the CPA states that surviving spouse inherits all community property interest of the deceased spouse. The LOPA and recording of the CPA should be sufficient for a title company to insure transfer of title, if the property is being sold.
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>
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Corrie Bosman
Sent: Tuesday, October 21, 2025 1:16 PM
To: wsbapt at lists.wsbarppt.com
Subject: [WSBAPT] Who is the grantor in this situation?
I am assisting a client with a property transfer where the current deed is in Husband's name alone. Prior to husband's passing he signed a community property agreement that specifically referenced the property, but unfortunately he passed before signing a new deed. Wife has prepared a LOPA and has the properly executed CPA, but I am about unclear who exactly is the Grantor on the new deed in this situation?
Law Office of Corrie Bosman
Serving clientele in Alaska and Washington
P.O. Box 1745
Port Townsend, WA 98368
Alaska: (907) 747-1060
Port Townsend: (360) 316-1669
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Message: 4
Date: Tue, 21 Oct 2025 23:17:36 +0000
From: Inge Fordham <inge at fordhamlegal.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Notice to Virginia Mason Franciscan Health
Message-ID:
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Colleagues,
I need to send a Notice to Creditors to Virginia Mason Franciscan Health. There are a million addresses and telephone numbers online. Wondering if anyone else has sent notice to VMFH and where you sent it?
Thank you!
[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 | Fax: (253) 276-0280
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.
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Message: 5
Date: Tue, 21 Oct 2025 23:22:58 +0000
From: "michael westseattleattorney.com"
<michael at westseattleattorney.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Remove a car lien when finance company 20 years ago
emerged with GM and they have no records
Message-ID:
<FBCEA7CF-933A-4262-8A6D-1A6BD4E43AA8 at westseattleattorney.com>
Content-Type: text/plain; charset="us-ascii"
Vehicle in probate with a lien. Lender is no longer viable.
How do I clear title?
Thanks a lot
Mike Atkins
Sent from my iPhone
------------------------------
Message: 6
Date: Tue, 21 Oct 2025 23:30:07 +0000
From: Bryce Dille <Bryce at dillelaw.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Remove a car lien when finance company 20 years
ago emerged with GM and they have no records
Message-ID:
<PH7PR11MB81211D1E457DC860AAAE6002C8F2A at PH7PR11MB8121.namprd11.prod.outlook.com>
Content-Type: text/plain; charset="iso-8859-1"
Bryce H. Dille
Dille Law, PLLC
1800 Cooper Point Road SW Bldg 11
Olympia, WA 98502
Office: 360-350-0270
Cell: 253-579-5561
** Please note that I use the dictation feature of my iPhone and that sometimes everything I say does not get properly translated**
This transmission contains confidential attorney-client communications and may not be disclosed to any person but the intended recipient(s).? If this matter is transmitted to you in error, please notify the sender immediately.?
Business Entity Creation and Management, Business, Government and Tax Law, Real Estate and Land Use, Residential, Commercial and Condominium Development Real Estate and Commercial Transactions & Closings, Including Performing Services as IRS Section 1031 Exchange Facilitator Estate Planning, including Wills and Trusts, and Probate Administration Representation Homeowners/Condominium Association Real Estate Developments Real Property Foreclosures and Forfeitures.
-----Original Message-----
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of michael westseattleattorney.com
Sent: Tuesday, October 21, 2025 4:23 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Remove a car lien when finance company 20 years ago emerged with GM and they have no records
Vehicle in probate with a lien. Lender is no longer viable.
How do I clear title?
Thanks a lot
Mike Atkins
Sent from my iPhone
***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.*** _______________________________________________
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------------------------------
Message: 7
Date: Tue, 21 Oct 2025 16:40:55 -0700
From: "Mimi Wagner" <mimi at sanjuanlaw.com>
To: <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Nonresident estate taxes
Message-ID: <015601dc42e4$26087f20$72197d60$@sanjuanlaw.com>
Content-Type: text/plain; charset="us-ascii"
Hello, Listmates,
A few weeks ago someone raised a question about WAC 458-57-125 and I did not
notice any answer. If the nonresident decedent's only asset in WA was a
house in her own name valued at well less than the WA exclusion, I am
surprised to see that the entire non-WA estate of the nonresident decedent
is pulled into WA for calculations, with the result that WA estate tax would
nonetheless be due (in the hypothetical below). Can anyone comment on this?
"(b) Example - Nonresident decedent. A widow dies during 2013 leaving a
gross estate of $6 million. The decedent was a Colorado resident at death
and all of the decedent's property is located in that state, except for a
vacation home located in Washington valued at $650,000. The estate had
$100,000 in expenses deductible for federal estate tax purposes. The
applicable exclusion amount for 2013 is $2,000,000.
Under the facts of this example, the estate owes Washington estate tax on a
Washington taxable estate of $3,900,000, computed as shown below:
Gross estate:
$6,000,000
Less allowable deductions:
($100,000)
Less applicable exclusion amount:
($2,000,000)
Washington taxable estate:
$3,900,000
The preapportionment Washington estate tax for this estate, using the table
provided in WAC 458-57-115
<http://app.leg.wa.gov/WAC/default.aspx?cite=458-57-115> (3)(a), equals
$534,000, computed as follows: $390,000 + ($900,000 x 16%) = $534,000.
Because the decedent owned property located outside Washington, the tax due
to Washington is calculated by multiplying the amount of preapportionment
tax computed above by the fraction described in this subsection (2). Also,
because the decedent was not a Washington resident at death, the numerator
of the fraction does not include the value of decedent's intangible personal
property. The denominator of the fraction is the value of the decedent's
gross estate. Using the facts in this example, the tax owed to Washington
equals $57,850, computed as follows: ($650,000/$6,000,000) x $534,000 =
$57,850."
A related query is:
Nonresidents want to put WA real estate in LLCs to convert them to
intangible, non-WA situs property under the newer DOR guidance.
Understandable. But the guidance is scarce.
Is anyone aware of any concerns about making the nonresident's Trust a
Member of the LLC (instead of a natural person)? I don't know why this
would be a problem, but there isn't much guidance and the stakes are high.
Thank you,
Mimi M. Wagner
Wagner Law Offices P.C.
385 Court Street, Suite 4
P.O. Box 3019
Friday Harbor, WA 98250
<mailto:mimi at sanjuanlaw.com> mimi at sanjuanlaw.com
Phone (360) 378-6234
Fax (360) 378-6244
<http://www.sanjuanlaw.com/> www.sanjuanlaw.com<http://www.sanjuanlaw.com>
This email is sent by a law office and contains information that may be
privileged and confidential, or protected by the work product doctrine. If
you believe that it has been sent to you in error, do not read it. Please
notify the sender that you have received the message in error, and then
delete it. To comply with IRS rules, we must tell you that if this message
contains advice relating to federal taxes, that advice was not intended to
be used, and cannot be used, for avoiding penalties that may be imposed
under federal tax law.
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Message: 8
Date: Wed, 22 Oct 2025 11:07:43 +0000
From: Joshua McKarcher <josh at mckarcherlaw.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Nonresident estate taxes
Message-ID:
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Content-Type: text/plain; charset="windows-1252"
Hi Mimi,
My only comments are that (1) this is only one of many examples of why lawyers (in their words and the words of an ALPS risk analyst a couple years back) ?dabbling in estate planning? (sometimes as a relief mechanism from other practice areas) have multiple unknown risks of their dabbling (harmful to both them and client), and (2) advice to residents of any state holding any property in Washington requires analysis of their entire estate (and thus, for example, I nearly universally require an estate planning questionnaire with financial disclosures, i.e., do it right or do it elsewhere).
On point (1), lest I sound merely protectionist, I send this shout out to a fantastic series this section produced a decade or so ago by which one could learn Washington trust and probate planning in 9 sessions or something of that nature. Phenomenal series, presumably still available for purchase from WSBA.
On your second question, exceptions abound, but in general there is usually no problem with a simple one-page assignment of Individual A?s LLC interest to Individual A?s new living trust, ideal signed by the other LLC members to accept the assignment (or otherwise as required by the operating agreement). I think you?d find trust practitioners have those signed routinely.
But, as a practical matter, what often matters most is ?who runs the LLC and are they going to accept paperwork authorizing the LLC to deal with the trustee after death? instead of robotically demanding court issued Letters authorizing a PR ? paperwork such as a copy of the un-probated pour-over will together with a trust certificate with appropriate excerpts attached as exhibit A.
Best, Josh
Joshua D. McKarcher
McKarcher Law PLLC
537 6th Street
Clarkston, WA 99403
(509) 758-3345
(509) 758-3314 (fax)
josh at mckarcherlaw.com
www.mckarcherlaw.com<http://www.mckarcherlaw.com><http://www.mckarcherlaw.com<http://www.mckarcherlaw.com>>
________________________________
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> on behalf of Mimi Wagner <mimi at sanjuanlaw.com>
Sent: Tuesday, October 21, 2025 4:41 PM
To: wsbapt at lists.wsbarppt.com <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Nonresident estate taxes
Hello, Listmates,
A few weeks ago someone raised a question about WAC 458-57-125 and I did not notice any answer. If the nonresident decedent?s only asset in WA was a house in her own name valued at well less than the WA exclusion, I am surprised to see that the entire non-WA estate of the nonresident decedent is pulled into WA for calculations, with the result that WA estate tax would nonetheless be due (in the hypothetical below). Can anyone comment on this?
?(b) Example ? Nonresident decedent. A widow dies during 2013 leaving a gross estate of $6 million. The decedent was a Colorado resident at death and all of the decedent's property is located in that state, except for a vacation home located in Washington valued at $650,000. The estate had $100,000 in expenses deductible for federal estate tax purposes. The applicable exclusion amount for 2013 is $2,000,000.
Under the facts of this example, the estate owes Washington estate tax on a Washington taxable estate of $3,900,000, computed as shown below:
Gross estate:
$6,000,000
Less allowable deductions:
($100,000)
Less applicable exclusion amount:
($2,000,000)
Washington taxable estate:
$3,900,000
The preapportionment Washington estate tax for this estate, using the table provided in WAC 458-57-115<http://app.leg.wa.gov/WAC/default.aspx?cite=458-57-115> (3)(a), equals $534,000, computed as follows: $390,000 + ($900,000 x 16%) = $534,000.
Because the decedent owned property located outside Washington, the tax due to Washington is calculated by multiplying the amount of preapportionment tax computed above by the fraction described in this subsection (2). Also, because the decedent was not a Washington resident at death, the numerator of the fraction does not include the value of decedent's intangible personal property. The denominator of the fraction is the value of the decedent's gross estate. Using the facts in this example, the tax owed to Washington equals $57,850, computed as follows: ($650,000/$6,000,000) x $534,000 = $57,850.?
A related query is:
Nonresidents want to put WA real estate in LLCs to convert them to intangible, non-WA situs property under the newer DOR guidance. Understandable. But the guidance is scarce.
Is anyone aware of any concerns about making the nonresident?s Trust a Member of the LLC (instead of a natural person)? I don?t know why this would be a problem, but there isn?t much guidance and the stakes are high.
Thank you,
Mimi M. Wagner
Wagner Law Offices P.C.
385 Court Street, Suite 4
P.O. Box 3019
Friday Harbor, WA 98250
mimi at sanjuanlaw.com<mailto:mimi at sanjuanlaw.com>
Phone (360) 378-6234
Fax (360) 378-6244
www.sanjuanlaw.com<http://www.sanjuanlaw.com/>
This email is sent by a law office and contains information that may be privileged and confidential, or protected by the work product doctrine. If you believe that it has been sent to you in error, do not read it. Please notify the sender that you have received the message in error, and then delete it. To comply with IRS rules, we must tell you that if this message contains advice relating to federal taxes, that advice was not intended to be used, and cannot be used, for avoiding penalties that may be imposed under federal tax law.
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Message: 9
Date: Wed, 22 Oct 2025 11:20:45 +0000
From: Joshua McKarcher <josh at mckarcherlaw.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Who is the grantor in this situation?
Message-ID:
<CY8PR11MB72429AF8330B2B7913363B34BBF3A at CY8PR11MB7242.namprd11.prod.outlook.com>
Content-Type: text/plain; charset="windows-1252"
I?m pasting from a recent similar inquiry, so do your best to follow:
FIRST record the CP agreement, period. Done. No REETA because it does nothing by itself (see below re WAC ending -303).
SECOND record the affidavit containing the legal description and parcel number of any real property you expect the world to pay attention to -- and attach TO THE REETA a copy of the previously recorded CPA and certified copy DC (which I personally do not record because it?s not required).
Below are the relevant WACs. Please notice these instructions are about what to provide to the treasurer with a REETA vs. what to record.
Not all of this documentation must be recorded to be valid. (But if you record it, I will not chase you down and chastise you. Probably. I reserve all rights.)
https://app.leg.wa.gov/WAC/default.aspx?cite=458-61A-202
(6) Exemptions and required documentation. A transfer of real property through a devise by will or inheritance is exempt from the real estate excise tax for the following types of transfers. Refer to WAC 458-61A-303<http://app.leg.wa.gov/WAC/default.aspx?cite=458-61A-303> (Affidavit) to determine if a real estate excise tax affidavit is required to document the exempt transfers. Additional documentation may be required to substantiate each exemption, and must be provided to the county treasurer of the county in which the real property is located and recorded with the county auditor:
(a) Community property agreement or right of survivorship. If the transfer of real property to a surviving spouse or surviving domestic partner is in accordance with a community property agreement or right of survivorship clause, copies of the recorded agreement and a certified copy of the death certificate are required.
Notice in this separate WAC -303 the difference between 2(a) (effectuating TRANSFER based upon CP agreement) vs. 3(g) (just recording the CP agreement itself, which by itself ?does nothing? to any real property record anywhere, the number one thing to memorize and repeat to oneself when looking in the mirror doing one's daily estate planning exercises): https://app.leg.wa.gov/WAC/default.aspx?cite=458-61A-303.
I hope this helps! Best, Josh
Joshua D. McKarcher
McKarcher Law PLLC
537 6th Street
Clarkston, WA 99403
(509) 758-3345
(509) 758-3314 (fax)
josh at mckarcherlaw.com
www.mckarcherlaw.com<http://www.mckarcherlaw.com><http://www.mckarcherlaw.com<http://www.mckarcherlaw.com>>
________________________________
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> on behalf of Eric Nelsen <eric at sayrelawoffices.com>
Sent: Tuesday, October 21, 2025 1:21:42 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Who is the grantor in this situation?
I don?t think a deed is required, if the CPA states that surviving spouse inherits all community property interest of the deceased spouse. The LOPA and recording of the CPA should be sufficient for a title company to insure transfer of title, if the property is being sold.
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>
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Corrie Bosman
Sent: Tuesday, October 21, 2025 1:16 PM
To: wsbapt at lists.wsbarppt.com
Subject: [WSBAPT] Who is the grantor in this situation?
I am assisting a client with a property transfer where the current deed is in Husband's name alone. Prior to husband's passing he signed a community property agreement that specifically referenced the property, but unfortunately he passed before signing a new deed. Wife has prepared a LOPA and has the properly executed CPA, but I am about unclear who exactly is the Grantor on the new deed in this situation?
Law Office of Corrie Bosman
Serving clientele in Alaska and Washington
P.O. Box 1745
Port Townsend, WA 98368
Alaska: (907) 747-1060
Port Townsend: (360) 316-1669
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Message: 10
Date: Wed, 22 Oct 2025 15:21:56 +0000
From: Anna Cashman <acashman at khbblaw.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Nonresident estate taxes
Message-ID:
<CH3P223MB122043ED8278F38CA20696F7D6F3A at CH3P223MB1220.NAMP223.PROD.OUTLOOK.COM>
Content-Type: text/plain; charset="utf-8"
Hello Mimi. You are correct that the threshold for filing an estate tax return in Washington is the decedent?s gross estate, not just the value of property in Washington. This is because the tax is prorated based on the amount of assets in Washington. Many people are surprised to learn that a $500,000 property in Washington will result in estate tax due if the gross estate is $5 million ($4.5 million outside of Washington). The WSBA deskbook on estate tax has a few examples of this as well ?
The DOR no longer applies the business purpose test for LLCs. This can work in your favor if you have a non-domiciliary with Washington real estate. If you put the real estate into an LLC, then you are converting real property into personal property, which would be taxed in the decedent?s home state.
But note that this also works in the inverse if you are working with Washington residents with out of state property. If a Washington resident owns a cabin in Montana that they rent out, if you put the cabin in an LLC, then the LLC is personal property that can be taxed by Washington.
Anna
Anna M. Cashman
[cid:image001.jpg at 01DC432C.EC9238A0]
Tel (206) 382-4414 ext. 234 / Fax (206) 382-4412 / acashman at khbblaw.com<mailto:acashman at khbblaw.com>
705 Second Avenue / Suite 800 / Seattle, WA 98104 / www.khbblaw.com<http://www.khbblaw.com/>
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Mimi Wagner
Sent: Tuesday, October 21, 2025 4:41 PM
To: wsbapt at lists.wsbarppt.com
Subject: [WSBAPT] Nonresident estate taxes
Hello, Listmates,
A few weeks ago someone raised a question about WAC 458-57-125 and I did not notice any answer. If the nonresident decedent?s only asset in WA was a house in her own name valued at well less than the WA exclusion, I am surprised to see that the entire non-WA estate of the nonresident decedent is pulled into WA for calculations, with the result that WA estate tax would nonetheless be due (in the hypothetical below). Can anyone comment on this?
?(b) Example ? Nonresident decedent. A widow dies during 2013 leaving a gross estate of $6 million. The decedent was a Colorado resident at death and all of the decedent's property is located in that state, except for a vacation home located in Washington valued at $650,000. The estate had $100,000 in expenses deductible for federal estate tax purposes. The applicable exclusion amount for 2013 is $2,000,000.
Under the facts of this example, the estate owes Washington estate tax on a Washington taxable estate of $3,900,000, computed as shown below:
Gross estate:
$6,000,000
Less allowable deductions:
($100,000)
Less applicable exclusion amount:
($2,000,000)
Washington taxable estate:
$3,900,000
The preapportionment Washington estate tax for this estate, using the table provided in WAC 458-57-115<http://app.leg.wa.gov/WAC/default.aspx?cite=458-57-115> (3)(a), equals $534,000, computed as follows: $390,000 + ($900,000 x 16%) = $534,000.
Because the decedent owned property located outside Washington, the tax due to Washington is calculated by multiplying the amount of preapportionment tax computed above by the fraction described in this subsection (2). Also, because the decedent was not a Washington resident at death, the numerator of the fraction does not include the value of decedent's intangible personal property. The denominator of the fraction is the value of the decedent's gross estate. Using the facts in this example, the tax owed to Washington equals $57,850, computed as follows: ($650,000/$6,000,000) x $534,000 = $57,850.?
A related query is:
Nonresidents want to put WA real estate in LLCs to convert them to intangible, non-WA situs property under the newer DOR guidance. Understandable. But the guidance is scarce.
Is anyone aware of any concerns about making the nonresident?s Trust a Member of the LLC (instead of a natural person)? I don?t know why this would be a problem, but there isn?t much guidance and the stakes are high.
Thank you,
Mimi M. Wagner
Wagner Law Offices P.C.
385 Court Street, Suite 4
P.O. Box 3019
Friday Harbor, WA 98250
mimi at sanjuanlaw.com<mailto:mimi at sanjuanlaw.com>
Phone (360) 378-6234
Fax (360) 378-6244
www.sanjuanlaw.com<http://www.sanjuanlaw.com/>
This email is sent by a law office and contains information that may be privileged and confidential, or protected by the work product doctrine. If you believe that it has been sent to you in error, do not read it. Please notify the sender that you have received the message in error, and then delete it. To comply with IRS rules, we must tell you that if this message contains advice relating to federal taxes, that advice was not intended to be used, and cannot be used, for avoiding penalties that may be imposed under federal tax law.
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