[WSBAPT] Estate Tax Computation Question

Mon Apr 27 14:46:41 PDT 2026

Michael,

              Does the document direct how taxes are to be allocated?  Sometimes documents provide that the charitable portion does not contribute to the tax.  Sometimes you do just have to make the circular calculation.  I've done it manually a few times.  A CPA may be able to automate it.

Amy Lewis, Attorney
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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
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