[WSBAPT] "fairness"

[Laura Latta]

Just split-balling here: When I see language like this I understand the
Decedent to intend to split the estate evenly *taking into account the $12K
advance*.

This is the formula I use to accomplish that goal:

When dividing the estate into shares, the PR shall add to the value of the
estate the value of all advancements. The Personal Representative shall
then reduce the share of a beneficiary who received an advancement by the
value of each advancement as of the date of its distribution.

So if the estate is $100,000 and the advance is $12,000 the math looks like
this:
100K + 12K = $112K/4 = $28K. Each Beneficiary receives $28K except for the
beneficiary who received the advance. That beneficiary receives  $28K -
$12K = $16,000.
Total distributions after death = $100K



*Laura LattaLaw Office of Laura Latta PLLC*

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Phone (206) 841-2344

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On Mon, Nov 2, 2026 at 1:28 PM Diane Kiepe <diane at kiepelaw.com> wrote:

> I am not looking for what the law says below circumstance, but what you
> believe the decedent intended and what is "fair".
>
> Advance to Child 1: $12,000. This amount is "to come out of your
> inheritance to be fair to everyone".
>
> No one disputes this transaction.  My question is on how you
> interpret fair (the plan is all kids equally).  A first distribution to
> others in the same amount?  Or, divide the estate amount by # of beneies,
> reduce one share by that amount, and redistribute that amount to others?
> The beneficiaries will sign off but I keep waffling and would like your
> thoughts.
>
>
>
> Thank you.
> Diane Kiepe, J.D., LL.M. Taxation
> Kiepe Estate and Probate, PLLC
> diane at kiepelaw.com
> 200 N. Mullan Rd., Suite 203
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