<html><body><div style="font-family: Arial; font-size: 12pt; color: #000000"><DIV aria-label="Compose body">Paul:<BR></DIV>
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<DIV aria-label="Compose body">Same question: why SNT? Does H possess legal capacity?</DIV>
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<DIV aria-label="Compose body"> 1. The "super will" provision wouldn't have done any good, since IRAs are specifically excluded from the definition of "nonprobate assets" for that purpose: <A href="http://apps.leg.wa.gov/RCW/default.aspx?cite=11.11.010" data-mce-href="http://apps.leg.wa.gov/RCW/default.aspx?cite=11.11.010">http://apps.leg.wa.gov/RCW/default.aspx?cite=11.11.010</A></DIV>
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<DIV aria-label="Compose body"> 2. By "waiver," you are presumably thinking of a disclaimer. You are correct in understanding that a qualified waiver results in the asset going as if the H had predeceased the W. It only works if the W's estate or SNT specifically is the contingent beneficiary: <A href="http://apps.leg.wa.gov/RCW/default.aspx?cite=11.86" data-mce-href="http://apps.leg.wa.gov/RCW/default.aspx?cite=11.86">http://apps.leg.wa.gov/RCW/default.aspx?cite=11.86</A></DIV>
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<DIV aria-label="Compose body"> 3. As PR, H should be able to get information from the custodian. Suggest it is necessary for estate tax purposes. </DIV>
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<DIV aria-label="Compose body"> 4. Assuming the W earned the IRA while married to H and it is, therefore community property, W owns an undivided 50% CP interest in the IRA under RCW 6.15.020(6). But that doesn't solve your problem if you want it to go into a third party SNT. <A href="http://app.leg.wa.gov/rcw/default.aspx?cite=6.15.020" data-mce-href="http://app.leg.wa.gov/rcw/default.aspx?cite=6.15.020">http://app.leg.wa.gov/rcw/default.aspx?cite=6.15.020</A></DIV>
<DIV aria-label="Compose body"> </DIV>
<DIV aria-label="Compose body"> John Sullivan</DIV>
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<DIV style="FONT-SIZE: 12pt; TEXT-DECORATION: none; FONT-FAMILY: Helvetica,Arial,sans-serif; FONT-WEIGHT: normal; COLOR: #000; FONT-STYLE: normal" data-mce-style="color: #000; font-weight: normal; font-style: normal; text-decoration: none; font-family: Helvetica,Arial,sans-serif; font-size: 12pt;"><B>From: </B>"Paul Neumiller" <pneumiller@hotmail.com><BR><B>To: </B>"WSBA Probate & Trust Listserv" <wsbapt@lists.wsbarppt.com><BR><B>Sent: </B>Wednesday, May 6, 2015 9:50:01 AM<BR><B>Subject: </B>Re: [WSBAPT] SNT and IRAs<BR>
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<P class=MsoNormal><SPAN style="COLOR: #1f497d" data-mce-style="color: #1f497d;">Anyone??</SPAN></P>
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<P class=MsoNormal><B>From:</B> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <B>On Behalf Of </B>Paul Neumiller<BR><B>Sent:</B> Monday, May 4, 2015 12:42 PM<BR><B>To:</B> wsbapt@lists.wsbarppt.com<BR><B>Subject:</B> [WSBAPT] SNT and IRAs</P></DIV></DIV>
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<P class=MsoNormal>Listmates: H & W make contributions to traditional IRAs and Roth IRAs over the years. W dies and leaves a Will with all of her assets going to a special needs trust (“SNT”) for H. There is no “Super Will” provisions in the Will for non-probate assets. H is presumably the sole beneficiary on the non-probate assets. H opens probate as the personal representative. Assume that H wants to transfer as many assets as possible to the SNT.</P>
<P class=MsoListParagraph style="TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo2" data-mce-style="text-indent: -.25in; mso-list: l0 level1 lfo2;"><SPAN style="mso-list: Ignore" data-mce-style="mso-list: Ignore;">1.<SPAN style='FONT: 7pt "Times New Roman"' data-mce-style="font: 7.0pt 'Times New Roman';"> </SPAN></SPAN>How does H, as PR, get at and transfer W’s IRAs to the SNT? Is this where a waiver would work if H is the only beneficiary listed on the savings account? What if a waiver doesn’t work because there are alternative beneficiaries (adult children) on the accounts?</P>
<P class=MsoListParagraph style="TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo2" data-mce-style="text-indent: -.25in; mso-list: l0 level1 lfo2;"><SPAN style="mso-list: Ignore" data-mce-style="mso-list: Ignore;">2.<SPAN style='FONT: 7pt "Times New Roman"' data-mce-style="font: 7.0pt 'Times New Roman';"> </SPAN></SPAN>How do Washington’s community laws work here? Shouldn’t, technically, ½ of W’s savings accounts go into the SNT and ½ of H’s savings account go into the SNT?</P>
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<P class=MsoNormal>All guidance appreciated. </P></DIV><BR>_______________________________________________<BR>WSBAPT mailing list<BR>WSBAPT@lists.wsbarppt.com<BR>http://mailman.fsr.com/mailman/listinfo/wsbapt</DIV>
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