<div dir="ltr"><div>I have a legal memo on this issue.<br></div>I will send it to you if you send me an email off list.<br></div><div class="gmail_extra"><br clear="all"><div><div class="gmail_signature">Best regards,<br><br>Ms. Mieko Shikuma<br>Shikuma Law Offices, PLLC<br><br>1833 N. 105th St suite 101<br>Seattle, WA 98133<br>206 853 1541<br><a href="http://www.shikumalaw.com" target="_blank">www.shikumalaw.com</a><br><br>The addressee of this email is the only intended recipient. If you receive this email in error, please notify me immediately of the error and then erase it from your computer system.<br><br>This email provides only general legal information, and not specific legal advice. Information contained in any email is not a substitute for a personal consultation with an attorney. This message does not provide any legal advice, imply an attorney-client relationship, and does not contain the signature of the sender or any other party. Do not rely on this message without specific authorization from the sender.<br><br>You are not a client of this law firm unless you have paid a retainer and signed an attorney/client agreement for representation.<br><br>Circular 230 Disclosure: Pursuant to recently-enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any tax-related matters<br>addressed herein.<br></div></div>
<br><div class="gmail_quote">On Thu, Jun 4, 2015 at 12:59 PM, Lisa Schuchman <span dir="ltr"><<a href="mailto:lisa@lisaschuchman.com" target="_blank">lisa@lisaschuchman.com</a>></span> wrote:<br><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif"">Hello, colleagues,<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif"">I am working on a testate estate with five cemetery lots. They are “interment rights,” not real property. We are preparing to close the estate and asked the company about transferring,
citing RCW 11.48.020.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif""><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif"">The response:</span>
<span style="font-size:12.0pt;font-family:"Garamond","serif"">“My understanding is that cemetery right or plot does not apply to the RCW you stated below because cemetery right or plot is not considered to be real or personal property.”
<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif"">Here is the section they cited from the Cemetery Rules & Regulations booklet.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif"">25. If an Owner dies without having transferred unused Interment Rights either by a specific devise in the Owner's will or by a written direction furnished to the Cemetery, any
such unused Interment Rights descend to the heirs at law of the Owner in accordance with the laws of descent and distribution of the state in which the Cemetery is located, subject to the Interment Rights of the deceased and his or her surviving spouse. Where
such a transfer of ownership results in multiple Owners of any Interment Rights, each co-Owner shall have the right to be interred in any interment space of the co-Owners which has not been used at the time of that co-Owner's death, and the consent of the
other co-Owners shall not be required for any such interment; however, no co-Owner may convey an Interment Right, or authorize the interment of anyone other than a co-Owner, without the consent of all other co-Owners of that Interment Right.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif""><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif"">In my case, “heirs at law” would include a couple of people no one has heard from in years. The lots are reasonably valuable and the parents are in the next lots.
<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif""><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif"">They also cited RCW 68.32.040, which seems to provide that rights pass through intestacy even if there is a will. Does anyone have any experience or insight for me?
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif""> <u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif";color:black">Lisa E. Schuchman<br>
<a href="tel:206-325-2801" value="+12063252801" target="_blank">206-325-2801</a><br>
</span><a href="http://www.lisaschuchman.com/" target="_blank"><span style="font-size:12.0pt;font-family:"Garamond","serif";color:blue">www.lisaschuchman.com</span></a><span style="font-size:12.0pt;font-family:"Garamond","serif";color:black"><br>
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I prefer an excess of caricature to an excess of censorship. -Nicolas Sarkozy<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif";color:black">NOTE: I do not use encrypted email. Messages sent to or from my office via email are not secure and may not be protected by attorney-client privilege. This email
address is not monitored at all times. If your matter is urgent, please phone my office during regular business hours.
<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif";color:black">Any tax advice included in this document and its attachments was not intended or written to be used, and it cannot be used, for the purpose of avoiding penalties
under the Internal Revenue Code.</span><span style="font-size:12.0pt"><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:24.0pt;font-family:Webdings;color:green">P</span><span style="font-size:10.0pt;font-family:"Arial Narrow","sans-serif";color:green">
</span><b><span style="font-size:7.5pt;font-family:"Arial","sans-serif";color:#008100">Please consider the trees before printing this document</span></b><span style="font-size:12.0pt"><u></u><u></u></span></p>
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