[WSBAPT] Estate Tax Computation Question

Mon Apr 27 14:33:53 PDT 2026

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**

[R_Alan_Swanson-WH-200]

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.

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of msafren at jennylinglaw.com
Sent: Monday, April 27, 2026 2:22 PM
To: wsbapt at lists.wsbarppt.com
Subject: [WSBAPT] Estate Tax Computation Question

Hello Folks,

I have an estate tax computation question - if anyone has had a similar set of circumstances, please let me know how you addressed it.

Client named two residuary beneficiaries in will - 1) a trust for decedents and 2) a charitable organization/ entity and divides the estate 85% /15% between the trust and the charitable organization / charitable entity in the residue of the estate.

The value of estate exceeds the Washington estate tax threshold and as a result, the estate must pay Washington estate taxes.  However, gifts and donations to qualified charitable organizations are deductible from the Washington estate tax.

There seems to a catch-22, in this case because the charitable gift or donation is a percentage or function of the total value of the estate, rather than a specific amount or absolution value.  To compute the Washington estate tax, one must know of the specific dollar amount that is being gifted to the charitable organization- however to compute the gift to the charitable organization, the estate taxes must be known, computed, and paid.  The estate must therefore know the specific figure of 15% of the estate for the charitable distribution, which is dependent upon knowing the estate tax and the deduction for charitable contributions AND AT THE SAME TIME know the estate tax and the deduction for charitable contributions, which is dependent upon knowing the value of the estate.

If anyone has any experience with such a quandary, please let me know how you resolved or solved it.

Thank you!

Kind Regards,
Michael S. Safren, Esq.
Attorney at Law
14900 Interurban Ave. S., Ste. 280 | Seattle, WA 98168<https://urldefense.proofpoint.com/v2/url?u=https-3A__urldefense.com_v3_-5F-5Fhttps-3A_www.google.com_maps_search_14900-2AInterurban-2AAve.-2AS.-2C-2ASte.-2A280-2A-2AA7C-2ASeattle-2C-2AWA-2A98168-3Fentry-3Dgmail-26source-3Dg-5F-5F-3BKysrKysrJSsrKw-21-21OrbN-21Xw2ZhNS4nPycsjIaris22lUeChXKqfGddLln40DMumHRlXB3zTI2vTsmQtFW1uKwTPWZtK0BpxRGTVT-2DTchh-5Fw-24&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=ZjJT61sMYHYXW1a7W0qvaz-zO3o_Ea2RRxXvW5Yr3-0&m=5jDO1uR8X1uhsCx0NHKgy8DZEVTnKEYpndOoy7dbdQY-aOTkjds0flDdwq16I1hA&s=gVSfApKmJQoccgnJwkGzzqmJgtwjrJsgAUGWnwLMENQ&e=>
11900 NE 1st St., Bldg. G - Ste. 300<https://urldefense.proofpoint.com/v2/url?u=https-3A__urldefense.com_v3_-5F-5Fhttps-3A_www.google.com_maps_search_11900-2ANE-2A1st-2ASt.-2C-2ABldg.-2AG-2A-2D-2ASte.-2A300-3Fentry-3Dgmail-26source-3Dg-5F-5F-3BKysrKysrKys-21-21OrbN-21Xw2ZhNS4nPycsjIaris22lUeChXKqfGddLln40DMumHRlXB3zTI2vTsmQtFW1uKwTPWZtK0BpxRGTVQQAikw2A-24&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=ZjJT61sMYHYXW1a7W0qvaz-zO3o_Ea2RRxXvW5Yr3-0&m=5jDO1uR8X1uhsCx0NHKgy8DZEVTnKEYpndOoy7dbdQY-aOTkjds0flDdwq16I1hA&s=Mz8LSe48i9vqs8Op8lepvRoGdeUkhrWDt12epu1c5_8&e=> |  Bellevue, WA 98005
P: (206) 859-5098 | E: msafren at jennylinglaw.com<mailto:msafren at jennylinglaw.com>
www.jennylinglaw.com<https://urldefense.proofpoint.com/v2/url?u=https-3A__urldefense.com_v3_-5F-5Fhttps-3A_nam04.safelinks.protection.outlook.com_-3Furl-3Dhttp-2A3A-2A2F-2A2Fwww.jennylinglaw.com-2A2F-26data-3D05-2A7C01-2A7CRDavis-2A40PointB.com-2A7C09f06d8fc21343f7d50e08dabd0fae32-2A7C2e0d020c53684963a29544297d7fd521-2A7C0-2A7C0-2A7C638030172332719745-2A7CUnknown-2A7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0-2A3D-2A7C1000-2A7C-2A7C-2A7C-26sdata-3Dw4v8s0oIdGOmlIxoPTmmCS-2A2FoV-2A2FLKHXQ4dTdw6ghJMp0-2A3D-26reserved-3D0-5F-5F-3BJSUlJSUlJSUlJSUlJSUlJSUlJSUlJQ-21-21OrbN-21Xw2ZhNS4nPycsjIaris22lUeChXKqfGddLln40DMumHRlXB3zTI2vTsmQtFW1uKwTPWZtK0BpxRGTVQXwp7yWw-24&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=ZjJT61sMYHYXW1a7W0qvaz-zO3o_Ea2RRxXvW5Yr3-0&m=5jDO1uR8X1uhsCx0NHKgy8DZEVTnKEYpndOoy7dbdQY-aOTkjds0flDdwq16I1hA&s=bgkwxrif5DXVy1Gbgy05C5YCsMj-3gFOdSYuAx0qJBw&e=> | facebook.com/jennylinglaw/<https://urldefense.proofpoint.com/v2/url?u=https-3A__urldefense.com_v3_-5F-5Fhttps-3A_nam04.safelinks.protection.outlook.com_-3Furl-3Dhttp-2A3A-2A2F-2A2Fwww.facebook.com-2A2Fjennylinglaw-2A2F-26data-3D05-2A7C01-2A7CRDavis-2A40PointB.com-2A7C09f06d8fc21343f7d50e08dabd0fae32-2A7C2e0d020c53684963a29544297d7fd521-2A7C0-2A7C0-2A7C638030172332719745-2A7CUnknown-2A7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0-2A3D-2A7C1000-2A7C-2A7C-2A7C-26sdata-3D50WCIVR7ralxmVjZhjtlAAfzzEkiEb0FbhAowaMlps8-2A3D-26reserved-3D0-5F-5F-3BJSUlJSUlJSUlJSUlJSUlJSUlJSUl-21-21OrbN-21Xw2ZhNS4nPycsjIaris22lUeChXKqfGddLln40DMumHRlXB3zTI2vTsmQtFW1uKwTPWZtK0BpxRGTVQNBZYwbA-24&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=ZjJT61sMYHYXW1a7W0qvaz-zO3o_Ea2RRxXvW5Yr3-0&m=5jDO1uR8X1uhsCx0NHKgy8DZEVTnKEYpndOoy7dbdQY-aOTkjds0flDdwq16I1hA&s=0pzGykA1Not1vPsLu3EXq2xoqzbELgBY0zH9trf-T40&e=>

This communication, including attachments, may contain information that is confidential and protected by the attorney/client or other privileges. It constitutes non-public information intended to be conveyed only to the designated recipient(s). If the reader or recipient of this communication is not the intended recipient, an employee or agent of the intended recipient who is responsible for delivering it to the intended recipient, or you believe that you have received this communication in error, please notify the sender immediately by return e-mail and promptly delete this e-mail, including attachments without reading or saving them in any manner. The unauthorized use, dissemination, distribution, or reproduction of this e-mail, including attachments, is prohibited and may be unlawful. Receipt by anyone other than the intended recipient(s) is not a waiver of any attorney/client or other privilege.

-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20260427/c4ec68a6/attachment.html>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.png
Type: image/png
Size: 8651 bytes
Desc: image001.png
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20260427/c4ec68a6/image001.png>