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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='color:#1F497D'>Hi All,<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>I am handling a probate where decedent set up a testamentary trust in his will for his adult granddaughter. The estate is not a taxable one (re: estate taxes); it’s about $325,000 total, and the sum left in trust to benefit Granddaughter is $100,000. All the terms of the trust are laid out in the will. PR has opened an investment account and placed $100,000 in the account, and has started making monthly payments of interest and principal, as directed in the trust, to Granddaughter. PR has been named in will as the trustee of this trust, as he is a CPA and he is very responsible. This is an easy case; no one is arguing, the estate is solvent, PR has nonintervention powers and no bond. Is there anything related to this trust that PR should do before we close probate? <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Thanks for any help you can give me,<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Heather Kolbly<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal align=center style='text-align:center'><b><i><u><span style='font-size:12.0pt;font-family:"Castellar","serif";color:#1F497D'><o:p><span style='text-decoration:none'> </span></o:p></span></u></i></b></p><p class=MsoNormal><b><span style='font-size:14.0pt;font-family:"Goudy Old Style","serif";color:#1F497D'>Heather Tobin Kolbly<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:14.0pt;font-family:"Goudy Old Style","serif";color:#1F497D'>Mobile Attorney <o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:14.0pt;font-family:"Goudy Old Style","serif";color:#1F497D'>KOLBLY LAW FIRM, P.C.<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Goudy Old Style","serif";color:#1F497D'>Mail:</span></b><span style='font-size:12.0pt;font-family:"Goudy Old Style","serif";color:#1F497D'> 704 228<sup>th</sup> Ave. NE #122, Sammamish, WA 98074<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Goudy Old Style","serif";color:#1F497D'>(425) 444-1888 <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><a href="mailto:Heather@KolblyLaw.com"><span style='font-size:12.0pt;font-family:"Goudy Old Style","serif";color:#1F497D;text-decoration:none'>Heather@KolblyLaw.com</span></a></span><span style='font-size:12.0pt;font-family:"Goudy Old Style","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><a href="http://www.kolblylaw.com/"><span style='font-size:12.0pt;font-family:"Goudy Old Style","serif";color:#1F497D;text-decoration:none'>www.KolblyLaw.com</span></a></span><span style='font-size:12.0pt;font-family:"Goudy Old Style","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Goudy Old Style","serif";color:#1F497D'> </span><b><span style='color:#1F497D'> </span></b><span style='font-family:"Goudy Old Style","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:12.0pt'><b><span style='font-family:"Goudy Old Style","serif";color:#CC0000'>CONFIDENTIALITY: </span></b><b><span style='font-family:"Goudy Old Style","serif";color:#1F497D'>This e-mail and its attachments are confidential and may be protected by attorney/client privilege, work product doctrine, or other nondisclosure protection. If you are not the intended recipient of this e-mail, please contact the sender immediately; you may not read, disclose, print, copy, store or disseminate the e-mail or any attachments or any information contained therein.<o:p></o:p></span></b></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Goudy Old Style","serif";color:#C00000'>IRS CIRCULAR 230 DISCLOSURE:</span></b><b><span style='font-family:"Goudy Old Style","serif";color:black'> </span></b><b><span style='font-family:"Goudy Old Style","serif";color:black'>To ensure compliance with new requirements of the Internal Revenue Service, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.</span></b><b><span style='font-family:"Goudy Old Style","serif";color:black'><o:p></o:p></span></b></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p></div></body></html>