[WSBAPT] "fairness"

[Diane Kiepe]

Thank you - I don't think I said it well but this is where I end up too.



Thank you.
Diane Kiepe, J.D., LL.M. Taxation
Kiepe Estate and Probate, PLLC
diane at kiepelaw.com
200 N. Mullan Rd., Suite 203
Spokane Valley, WA  99206
509-808-2087
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On Mon, Nov 2, 2026 at 1:45 PM Laura Latta <laura at lauralatta.com> wrote:

> 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*
>
> she/her
>
> Phone (206) 841-2344
>
> www.LauraLatta.com
>
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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
>> <https://www.google.com/maps/search/200+N.+Mullan+Rd.,+Suite+203+Spokane+Valley,+WA%C2%A0+99206?entry=gmail&source=g>
>> Spokane Valley, WA  99206
>> <https://www.google.com/maps/search/200+N.+Mullan+Rd.,+Suite+203+Spokane+Valley,+WA%C2%A0+99206?entry=gmail&source=g>
>> 509-808-2087 <(509)%20808-2087>
>> Confidentiality Notice: This page and any accompanying documents contain
>> information that is confidential, privileged, or exempt from disclosure
>> under applicable law and is intended for the exclusive use of the
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