<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto"><div>See 4.7 and 5.17.6 of Price:</div><div><br></div><div><a href="https://books.google.com/books?id=OONYE8-Y0YkC&pg=SA5-PA31&lpg=SA5-PA31&dq=estate+gift+tax+mutual+wills&source=bl&ots=ZgAgB4w2L3&sig=MRXIGu0uI8-1fhKbrMhPL2sShdQ&hl=en&sa=X&ei=kwpgVdjaJsKrsAXks4DIAQ&ved=0CCYQ6AEwAg#v=onepage&q=estate%20gift%20tax%20mutual%20wills&f=false">https://books.google.com/books?id=OONYE8-Y0YkC&pg=SA5-PA31&lpg=SA5-PA31&dq=estate+gift+tax+mutual+wills&source=bl&ots=ZgAgB4w2L3&sig=MRXIGu0uI8-1fhKbrMhPL2sShdQ&hl=en&sa=X&ei=kwpgVdjaJsKrsAXks4DIAQ&ved=0CCYQ6AEwAg#v=onepage&q=estate%20gift%20tax%20mutual%20wills&f=false</a></div><div><br></div><div>John Sullivan<br><br>Sent from my iPhone</div><div><br>On May 22, 2015, at 7:24 PM, jeffrey winter <<a href="mailto:jdwinter@hotmail.com">jdwinter@hotmail.com</a>> wrote:<br><br></div><blockquote type="cite"><div><meta http-equiv="content-type" content="text/html; charset=utf-8"><div>I seem to recall there being negative tax consequences with contractual wills. <br><br>Sent from my iPhone</div><div><br>On May 22, 2015, at 4:09 PM, Mark Higgins <<a href="mailto:markthiggins@gmail.com">markthiggins@gmail.com</a>> wrote:<br><br></div><blockquote type="cite"><div><div dir="ltr"><div class="gmail_default" style="font-size:large">On this whole subject of contracts to make wills: If we have contracts involving property transfers effective at death are we in the world of consideration rather than gifts? If we are in the world of consideration are we talking of potentially taxable events?</div></div><div class="gmail_extra"><br><div class="gmail_quote">On Fri, May 22, 2015 at 11:13 AM, Eric Nelsen <span dir="ltr"><<a href="mailto:Eric@sayrelawoffices.com" target="_blank">Eric@sayrelawoffices.com</a>></span> wrote:<br><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">
<div lang="EN-US" vlink="purple" link="blue">
<div>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">Hi Jacob--Karen Boxx stole most of my thunder :-) My primary concern always is identification and control of the decedent's assets that are supposed to eventually
go to the decedent's kids,</span> <span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">
through an unknown amount of time until the surviving spouse dies. My secondary concern is flexibility for the surviving spouse to accommodate changed circumstances in a way that fairly balances the surviving spouse's interests with that of the decedent's kids.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">When we last had a listserve discussion about Will contracts (in the context of mutual Wills), I copied into my files the following comments from others:<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal" style="margin-left:0.5in"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">Mutual wills are clumsy and the law relating to them is not well developed. If there's a possibility that one of the spouses might
remarry following the first death, consider how the survivor's mutual will would work, in light of the new marriage. E.g., if surviving wife remarries and doesn't make a new will, upon her death the 2nd husband becomes entitled to that share of the wife's
estate as if she had died intestate. That would blow up any plan envisioned by mutual wills. Or, suppose wife dies, surviving husband remarries; the new wife then dies and leaves her estate to the husband. Can surviving husband bequeath any of the assets
that he inherited from the 2nd wife to her kids? Is the surviving spouse precluded from making non probate transfers? Gifts?
<u></u><u></u></span></p>
<p class="MsoNormal" style="margin-left:0.5in"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal" style="margin-left:0.5in"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">Just food for thought. Trusts are more flexible-they can account for all the assets acquired by the couple, without locking in a survivor
with respect to assets acquired with a new spouse.<u></u><u></u></span></p>
<p class="MsoNormal" style="margin-left:0.5in"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal" style="margin-left:0.5in"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">And irrevocable means that it can be problematic for surviving spouse to deal with changes in the circumstances of children, such as
the need for a special needs trust for a subsequently disabled child; or other circumstances that require change. I would at least retain the ability to change provisions as to one's own children; since the purpose is (I assume) to prevent the children of
deceased spouse from being disinherited.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">If for some reason I do conclude that mutual Wills might be the way to go, my starting point is the following draft language, subject of course to editing as
I consider the specific circumstances and the priorities of the client:<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal" style="margin-left:0.5in"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">This Last Will and Testament is executed pursuant to an agreement with the Testator's spouse that (1) they shall execute and maintain
mutual Wills that make reciprocal provisions for disposition of property after they both are deceased as set forth in this Last Will and Testament, and that (2) after the death of the first of them, the Last Will and Testament of the survivor shall be irrevocable
as to disposition of (a) all property that was community property at the time of the first spouse's death and the rents, issues, profits, and proceeds thereof, and (b) any and all other property received by the survivor from the first spouse to die, whether
under the Will or by non-probate transfer or otherwise, and the rents, issues, profits, and proceeds thereof. By executing this Last Will and Testament, the Testator acknowledges the existence of said agreement between the spouses, and intends to be bound
thereby.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">Have the other spouse sign under this contract language, on the testator's Will, so there is contemporaneous acknowledgment of the contract by both parties.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">A major problem I see with this draft language is the rat's nest of asset-tracing that has to be done when the surviving spouse dies. It's a huge opportunity
for litigation and a great way to ruin relationships. Thus my preference for segregation via a trust when the first spouse dies; it eliminates the need to trace assets.<u></u><u></u></span></p><span>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">Sincerely,<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif""><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">Eric<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif""><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">Eric C. Nelsen<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">SAYRE LAW OFFICES, PLLC<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">1320 University St<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">Seattle WA 98101-2837<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">phone <a href="tel:206-625-0092" target="_blank" value="+12066250092">206-625-0092</a><u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">fax <a href="tel:206-625-9040" target="_blank" value="+12066259040">206-625-9040</a><u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
</span><div>
<div style="border-width:1pt medium medium;border-style:solid none none;border-color:rgb(181,196,223) currentColor currentColor;padding:3pt 0in 0in">
<p class="MsoNormal"><b><span style="font-family:"Tahoma","sans-serif";font-size:10pt">From:</span></b><span style="font-family:"Tahoma","sans-serif";font-size:10pt"> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Jacob Menashe<br>
<b>Sent:</b> Friday, May 22, 2015 8:14 AM</span></p><div><div class="h5"><br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Blended Families & Wills<u></u><u></u></div></div><p></p>
<p></p></div>
</div><div><div class="h5">
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">Eric, might you be able to elaborate regarding “contracts to maintain a will really don’t work well except in very specific circumstances”? <u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">Best,
<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">Jacob Menashe<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<div>
<div style="border-width:1pt medium medium;border-style:solid none none;border-color:rgb(225,225,225) currentColor currentColor;padding:3pt 0in 0in">
<p class="MsoNormal"><b><span style="font-family:"Calibri","sans-serif";font-size:11pt">From:</span></b><span style="font-family:"Calibri","sans-serif";font-size:11pt">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Eric Nelsen<br>
<b>Sent:</b> Thursday, May 21, 2015 10:04 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Blended Families & Wills<u></u><u></u></span></p>
</div>
</div>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt">I agree. Contracts to maintain a Will really don't work well except in very specific circumstances. If surviving spouse is to have use during life but remainder
is to decedent's kids from a prior relationship, it's usually easiest to work out the conditions and restrictions in a testamentary trust for decedent's assets.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">Sincerely,<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif""><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">Eric<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif""><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">Eric C. Nelsen<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">SAYRE LAW OFFICES, PLLC<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">1320 University St<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">Seattle WA 98101-2837<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">phone <a href="tel:206-625-0092" target="_blank" value="+12066250092">206-625-0092</a><u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif"">fax <a href="tel:206-625-9040" target="_blank" value="+12066259040">206-625-9040</a><u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(31,73,125);font-family:"Calibri","sans-serif";font-size:11pt"><u></u> <u></u></span></p>
<div>
<div style="border-width:1pt medium medium;border-style:solid none none;border-color:rgb(181,196,223) currentColor currentColor;padding:3pt 0in 0in">
<p class="MsoNormal"><b><span style="font-family:"Tahoma","sans-serif";font-size:10pt">From:</span></b><span style="font-family:"Tahoma","sans-serif";font-size:10pt">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>jeffrey winter<br>
<b>Sent:</b> Thursday, May 21, 2015 9:42 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Blended Families & Wills<u></u><u></u></span></p>
</div>
</div>
<p class="MsoNormal"><u></u> <u></u></p>
<div>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">It's obviously a delicate situation, but I usually recommend a trust to hold the decedent's half, with the residue going to his or her kids after the death of the surviving spouse.<u></u><u></u></span></p>
<div>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""><u></u> <u></u></span></p>
</div>
<div>
<p class="MsoNormal"><b><span style="color:rgb(0,112,192);font-family:"Garamond","serif"">Jeffrey D. Winter</span></b><u></u><u></u></p>
<p class="MsoNormal"><b><span style="color:rgb(0,112,192);font-family:"Garamond","serif"">Law Office of Jeffrey D. Winter, P.S.<br>
</span></b><span style="color:rgb(0,112,192);font-family:"Garamond","serif"">604 North Main Street</span><span style="color:rgb(0,112,192);font-family:"Garamond","serif";font-size:10pt"><br>
</span><span style="color:rgb(0,112,192);font-family:"Garamond","serif"">Ellensburg, WA 98926</span><span style="color:rgb(0,112,192);font-family:"Garamond","serif";font-size:10pt"><br>
</span><span style="color:rgb(0,112,192);font-family:"Garamond","serif""><a href="tel:%28509%29%20925-9600" target="_blank" value="+15099259600">(509) 925-9600</a> tel.</span><span style="color:rgb(0,112,192);font-family:"Garamond","serif";font-size:10pt"><br>
</span><span style="color:rgb(0,112,192);font-family:"Garamond","serif""><a href="tel:%28509%29%20925-9606" target="_blank" value="+15099259606">(509) 925-9606</a> fax</span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""><u></u> <u></u></span></p>
<div>
<div align="center" class="MsoNormal" style="text-align:center"><span style="font-family:"Calibri","sans-serif"">
<hr width="100%" size="2" align="center">
</span></div>
<p class="MsoNormal" style="margin-bottom:12pt"><span style="font-family:"Calibri","sans-serif"">From:
<a href="mailto:jim@doranlegal.com" target="_blank">jim@doranlegal.com</a><br>
To: <a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a><br>
Date: Thu, 21 May 2015 09:31:06 -0700<br>
Subject: [WSBAPT] Blended Families & Wills<u></u><u></u></span></p>
<div>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">Is a contract between the husband and wife in a blended family situation the best way to deal with the estate plan? In particular, how do we bind the survivor to NOT change his or her Will
after the first of the spouses dies.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""> <u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">I think I have heard about some sort of contract between the husband and wife that would give the children, as the beneficiaries of the contract, the right to enforce the terms of the contract
so that the survivor doesn’t simply change his or her Will and cut out the other children.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""> <u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">What is that contract and are there better ways to deal with this blended family situation?<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""> <u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">If you can point me to the right source I will follow the lead.
<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""> <u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">Thank you.
<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""> <u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""> <u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">James R. Doran<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">Attorney at Law<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";font-size:10pt">100 E. Pine Street – Suite 205</span><span style="font-family:"Calibri","sans-serif""><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";font-size:10pt">Bellingham, WA 98225</span><span style="font-family:"Calibri","sans-serif""><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";font-size:10pt"><a href="tel:%28360%29393-9506" target="_blank" value="+13603939506">(360)393-9506</a></span><span style="font-family:"Calibri","sans-serif""><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";font-size:10pt"><a href="mailto:jim@doranlegal.com" target="_blank">jim@doranlegal.com</a></span><span style="font-family:"Calibri","sans-serif""><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";font-size:10pt"><a href="http://www.doranlegal.com" target="_blank">www.doranlegal.com</a></span><span style="font-family:"Calibri","sans-serif""><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""> <u></u><u></u></span></p>
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<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><br></blockquote></div><br><br clear="all"><br>-- <br><div class="gmail_signature"><div dir="ltr"><div><div>Mark T. Higgins<br>Mark T. Higgins, P.C.</div><div>P.O. Box 57<br>Darrington, WA 98241<br>206-491-2420</div></div></div></div>
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</div></blockquote><blockquote type="cite"><div><span>_______________________________________________</span><br><span>WSBAPT mailing list</span><br><span><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a></span><br><span><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></div></blockquote></div></blockquote><blockquote type="cite"><div><span>_______________________________________________</span><br><span>WSBAPT mailing list</span><br><span><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a></span><br><span><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></div></blockquote></body></html>