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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>In general, if there is a specific bequest of an item, or it’s on the separate writing, I treat shipping as an estate expense. If it’s part of the distribution of the residue, I think that Heather’s response is right on—so long as there are no tax implications, the heirs can agree or argue about it in court.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Eden<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><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"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Heather deVrieze<br><b>Sent:</b> Wednesday, June 10, 2015 10:19 AM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Shipping costs of estate items<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>I think the Personal Representative would be given wide latitude to make reasonable decisions here. As long as they are not showing preference (paying to ship to one heir but not another) and making decisions that are generally in the best interest of the estate, they can pay, or not pay.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>For example, I had an estate where the beneficiary was in Hawaii and wanted the estate to pay to ship a convertible (worth less than $10,000) to him. Estate refused given the cost and unfairness to the other beneficiaries. I have had other situations where the estate paid for a U-Haul for a beneficiary to come move furniture that they were keeping. If you aren’t worried about convincing the IRS that these costs are legitimate “estate expenses”, get the beneficiaries to agree, or have the Personal Representative put their plan in writing to all beneficiaries and let them challenge in Court if they don’t like it.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Heather<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D'>Heather S. de Vrieze</span><b><span style='font-size:16.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><br></span></b><i><span style='font-size:11.0pt;font-family:"Garamond","serif";color:#1F497D'>Attorney-at-Law<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:11.0pt;font-family:"Garamond","serif";color:#1F497D'><img width=264 height=147 id="_x0000_i1025" src="cid:image001.jpg@01D0A42A.DF0D5900" alt="cid:image001.jpg@01D013C2.30F35160"></span></i><i><span style='font-family:"Garamond","serif";color:#1F497D'><o:p></o:p></span></i></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>3909 California Avenue SW<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>Seattle, WA 98116-3705 <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>(206)938-5500 <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="mailto:heatherd@westseattlelaw.com"><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>heatherd@westseattlelaw.com</span></a></span><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="http://www.westseattlelaw.com/"><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>www.westseattlelaw.com</span></a></span><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:Nyala;color:#44524E'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#002E8A'>Click here to connect with de Vrieze | Carney on Facebook: </span></b><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span></b><a href="https://www.facebook.com/DeVriezeCarney"><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";text-decoration:none'><img border=0 width=100 height=30 id="Picture_x0020_1" src="cid:image002.png@01D0A42A.DF0D5900" alt="FB Logo"></span></b></a><span style='font-size:11.0pt;font-family:Nyala;color:#44524E'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:Nyala;color:#44524E'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:#A6A6A6'>CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.</span><span style='font-size:16.0pt;font-family:"Cambria","serif";color:blue'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>From:</span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Gerald Sprute<br><b>Sent:</b> Wednesday, June 10, 2015 9:15 AM<br><b>To:</b> RPPT listserv<br><b>Subject:</b> [WSBAPT] Shipping costs of estate items<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><div><div><div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-family:"Calibri","sans-serif"'>Probate gurus,<br> <br>Who is responsible for paying for the cost of shipping personal items to an heir? Is it the beneficiary receiving the property, or is this considered an administrative cost of distributing assets and thus borne by the estate? The Will is silent on this issue.<br> <br>Jerry Sprute<br><br>Law Office of Gerald A. Sprute<br>P.O. Box 1657<br>Duvall, WA 98019<br>Tel: (425) 892-4079<br>Fax: (425) 844-9151<br><a href="http://www.sprutelaw.com" target="_blank">www.sprutelaw.com</a><br><br><br><br> <br><br> <br><br><br><o:p></o:p></span></p><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Calibri","sans-serif";color:blue'>Confidentiality Notice:</span></b><span style='font-size:7.5pt;font-family:"Calibri","sans-serif";color:blue'> The information contained in this communication is Confidential and may also be Attorney-Privileged.</span><span style='font-family:"Calibri","sans-serif"'><br> <br></span><span style='font-size:7.5pt;font-family:"Palatino Linotype","serif";color:#000040'>The information contained in this communication is intended for the individual or entity <span class=ecxecxececec462415623-27032009>to</span> whom it is addressed.<span class=ecxecxececec462415623-27032009> </span>If you are not the intended recipient or an agent responsible for delivering it to the intended recipient, you are hereby notified that unauthorized viewing, dissemination, distribution or copying of this transmission is in violation of the Electric Communications Privacy Act of 1986 as well as the Domestic and International Laws and Treaties. <span class=ecxecxececec462415623-27032009> </span>If you have received this communication in error, please immediately notify Gerald Sprute by telephone at 425.892.4079 and delete it from your system.</span><span style='font-size:7.5pt;font-family:"Calibri","sans-serif";color:blue'> </span><span style='font-family:"Calibri","sans-serif"'><o:p></o:p></span></p></blockquote><p class=MsoNormal><span style='font-family:"Calibri","sans-serif"'><br> <o:p></o:p></span></p></div></div></div></div></div></body></html>