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<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Hi Katherine,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">I’m confused about the beneficiary designations here. You said that Dad did not file the beneficiary designations you
created. Did the unfiled designations name Mom then estate? Or did Dad already have beneficiary designations on file that named mom and then the estate as beneficiaries and the unfiled designations had a different distribution scheme?
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">If there are no beneficiary designations on file, if you haven’t already done so, you may want to check the governing
instrument to see who takes in default (some institutions have children as default beneficiaries).
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Assuming the estate is the default beneficiary, I don’t think the PR can disclaim on behalf of the estate to get distributions
out to the kids. The good news is I don’t think she has to. </span><span style="mso-bidi-font-size:11.0pt;color:#595959">The estate may be able to get a financial institution to divide Dad’s IRA into accounts for each beneficiary. Not all financial institutions
are willing to do so, but Natalie Choate strongly believes that it is permissible, and that the PR can transfer the account to
<span class="SpellE">a</span> more accommodating bank. Ms. Choate discusses this issue at
<a href="http://www.ataxplan.com/bulletinboard/ira_providers.cfm">http://<span class="SpellE">www.ataxplan.com</span>/<span class="SpellE">bulletinboard</span>/<span class="SpellE">ira_providers.cfm</span></a>. The children would still not be able to withdraw
based on their life expectancies, however. (</span><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">This topic has recently come up on this board so you may be able to find other comments.)</span><span style="mso-bidi-font-size:11.0pt;color:#595959"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;color:#595959">Also, I don’t know if it helps, but Mom may have had a community property interest in the account and, even if she didn’t, her estate may have some claims
to the funds under Washington’s simultaneous death statute (RCW <span class="SpellE">
11.05A</span>). Her PR could potentially disclaim on her behalf, but you might end up with the assets still going to Dad’s estate. Also, this is obviously a sad situation, and you may not know why Dad committed suicide. But, if he was responsible for Mom’s
death, you may need to think about how the slayer statute would impact the distributions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">John<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">John Creahan</span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><br>
<a href="mailto:john@cairn-law.com"><span style="color:#595959">john@cairn-law.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">1325 4<sup>th</sup> Ave., Suite 940<br>
Seattle, WA 98101<br>
206-621-5848<br>
<a href="http://www.cairn-law.com/"><span style="color:#595959">www.cairn-law.com</span></a></span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#4F6228;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#39471D;mso-no-proof:yes"><img border="0" width="161" height="60" id="Picture_x0020_2" src="cid:image002.png@01D07783.9C2B9F30" alt="cid:image001.png@01CE636C.3EB992D0"></span><span style="mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman""> wsbapt-bounces@lists.wsbarppt.com
[mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Katharine P. Bauer<br>
<b>Sent:</b> Wednesday, April 15, 2015 1:03 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Beneficiary Designations<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Thanks Liv, all things I briefly thought of. I appreciate the comments! I have just never had the PR disclaim any IRAs/retirement plans payable to the estate so wondered if anyone else had done that....all depends on the above and on
the contract language, of course.<o:p></o:p></p>
<div>
<p class="MsoNormal">Thanks! Hope all is well with you and yours. Been a while since we talked!<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">Kathie<o:p></o:p></p>
</div>
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<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">On Wed, Apr 15, 2015 at 11:52 AM, Liv Wernecke <<a href="mailto:lwernecke@bpmlaw.com" target="_blank">lwernecke@bpmlaw.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Calibri",sans-serif;color:black">Katherine, Here are some issues: Watch RMD, selling securities as an acceptance 25.2518-2(d)(1) etc.; community property
issues; RR 2005-36, Regs 1.401(a)(9)-8; see GCM 39868 on income tax; also, the provider’s agreement or adoption agreement may have a troublesome clause or two. It may provide how the H’s 1/2 interest passes. Who does one send the disclaimer to; the provider
and PR? Proof of timing of the deaths is obviously important. Any problems with PR’s power to disclaim? I have not thought through the son’s piece. Regards, Liv</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Calibri",sans-serif;color:black"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.5pt;font-family:"Calibri",sans-serif;color:black"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:11.5pt;font-family:"Calibri",sans-serif;color:black">Livingston (Liv) Wernecke</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">Shareholder</span></b><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:9.0pt;font-family:"Calibri",sans-serif;color:black">CONFIDENTIALITY AND CIRCULAR 230 NOTICE</span></b><span style="font-size:9.0pt;font-family:"Calibri",sans-serif;color:black">:<b>
This communication is intended for the sole use of the individual and entity to whom it is addressed, and may contain information that is privileged, confidential and exempt from disclosure under applicable law. You are hereby notified that any dissemination,
distribution or duplication of this communication by someone other than the intended addressee or its designated agent is strictly prohibited. As required by the Internal Revenue Service, anything contained in this communication pertaining to any U.S. federal
tax matter is not to be used for the purpose of avoiding federal tax penalties under the Internal Revenue Code or for promoting, marketing or recommending to any third party the tax implications of any partnership or other entity, investment plan or arrangement
discussed in this communication. If you have received this communication in error, please notify this firm immediately by collect call
</b></span><a href="tel:%28206%29-292%209988" target="_blank"><b><span style="font-size:9.0pt;font-family:"Calibri",sans-serif">(206)-292 9988</span></b></a><b><span style="font-size:9.0pt;font-family:"Calibri",sans-serif;color:black">, or by reply to this
communication. Thank you.</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Calibri",sans-serif;color:black"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-outline-level:1">
<b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">
</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif"> [mailto:</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">]
<b>On Behalf Of </b>Katharine P. Bauer<br>
<b>Sent:</b> Wednesday, April 15, 2015 11:15 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> [WSBAPT] Beneficiary Designations</span><o:p></o:p></p>
<div>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Situation:<o:p></o:p></p>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Mom died, Dad committed suicide an hour later.<o:p></o:p></p>
</div>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Dad has huge IRA for which he did not follow through on filing with them the beneficiary designations we created. Primary was mom, secondary is Estate. This is a taxable estate
and we will lose a large percentage of the IRA to taxes.<o:p></o:p></p>
</div>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
</div>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Estate legatees/beneficiaries are an adult daughter and trust for disabled adult son.<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Question: Has anyone ever had a PR "disclaim" a payment from an IRA to the estate? (Daughter is PR) The "fallback" beneficiaries in the contract are the children. My thought
is to force payment outright to kids, allow them to take over their lifetime, Son could place his share into a self-settled trust or ??? Largest IRA - $1 million - holder is not allowing PR to direct to daughter/SNtrust under terms of Will. I can go for
a court order.<o:p></o:p></p>
</div>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Just curious about the disclaimer idea. Not busy enough today to take the easy route.<br>
-- <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif">Katharine P. Bauer</span><o:p></o:p></p>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif">Bauer Pitman Lifetime Legal, PLLC<br>
1235 Fourth Ave. East, Suite 200<br>
Olympia, Washington 98501<br>
tel. </span><a href="tel:360.754.1976" target="_blank"><span style="font-family:"Arial",sans-serif">360.754.1976</span></a><span style="font-family:"Arial",sans-serif"><br>
fax. </span><a href="tel:360.943.4427" target="_blank"><span style="font-family:"Arial",sans-serif">360.943.4427</span></a><o:p></o:p></p>
<div>
<p><span style="font-size:10.0pt;color:black">e-mail</span><span style="font-size:10.0pt;color:blue">:
</span><a href="mailto:kpb@bpblegal.com" target="_blank" title="mailto:kpb@bpblegal.com
mailto:katharinebauer@bjorgenbauer.com"><span style="font-size:10.0pt">kpb@bpblegal.com</span></a><o:p></o:p></p>
<p><span style="font-size:9.0pt;font-family:"Garamond",serif;color:#1F497D">This message is confidential and may be protected by the attorney-client privilege; it is intended solely for the use of the individual named above. If you are not the intended recipient,
you are hereby advised that any dissemination, distribution, or copying of this communication is strictly prohibited. If you have received this e-mail in error, please immediately notify the sender by telephone or e-mail, delete this message from your files,
and return any printed copies to the sender by U.S. mail. Circular 230 Disclosure: Any tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties
that may be imposed under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction, arrangement, or other matter</span><o:p></o:p></p>
</div>
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<p class="MsoNormal"><br>
_______________________________________________<br>
WSBAPT mailing list<br>
<a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p>
</blockquote>
</div>
<p class="MsoNormal"><br>
<br clear="all" style="mso-special-character:line-break">
<o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<p class="MsoNormal">-- <o:p></o:p></p>
<div>
<div>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Katharine P. Bauer</span><o:p></o:p></p>
<div>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Bauer Pitman Lifetime Legal, PLLC<br>
1235 Fourth Ave. East, Suite 200<br>
Olympia, Washington 98501<br>
tel. 360.754.1976<br>
fax. 360.943.4427</span><o:p></o:p></p>
<div>
<p><span style="font-size:10.0pt;color:black">e-mail</span><span style="font-size:10.0pt;color:blue">:
</span><a href="mailto:kpb@bpblegal.com" target="_blank" title="mailto:kpb@bpblegal.com
mailto:katharinebauer@bjorgenbauer.com"><span style="font-size:10.0pt">kpb@bpblegal.com</span></a><o:p></o:p></p>
<p><span style="font-size:9.0pt;font-family:"Garamond",serif;color:#1F497D">This message is confidential and may be protected by the attorney-client privilege; it is intended solely for the use of the individual named above. If you are not the intended recipient,
you are hereby advised that any dissemination, distribution, or copying of this communication is strictly prohibited. If you have received this e-mail in error, please immediately notify the sender by telephone or e-mail, delete this message from your files,
and return any printed copies to the sender by U.S. mail. Circular 230 Disclosure: Any tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties
that may be imposed under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction, arrangement, or other matter</span><o:p></o:p></p>
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