<?xml version="1.0" encoding="UTF-8"?>
<HTML>
<HEAD>
<META content="text/html; charset=us-ascii" http-equiv="Content-Type"/>
<META content="Microsoft Word 12 (filtered medium)" name="Generator"/>
<STYLE><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman","serif";}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p.MsoAcetate, li.MsoAcetate, div.MsoAcetate
{mso-style-priority:99;
mso-style-link:"Balloon Text Char";
margin:0in;
margin-bottom:.0001pt;
font-size:8.0pt;
font-family:"Tahoma","sans-serif";}
span.EmailStyle17
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.BalloonTextChar
{mso-style-name:"Balloon Text Char";
mso-style-priority:99;
mso-style-link:"Balloon Text";
font-family:"Tahoma","sans-serif";}
span.EmailStyle20
{mso-style-type:personal-reply;
font-family:"Times New Roman","serif";
color:black;
font-weight:normal;
font-style:normal;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></STYLE><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</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;color:black">Several sources (CCH, etc) are predicting the estate and GST exemptions to increase in 2016 by $20,000, to $5,450,000. Annual exclusion to remain at $14k. If the WA exemption goes up by the same
% as the federal one, it should be about $2,062,000.<O:P/></SPAN></P>
<P class="MsoNormal"><SPAN style="font-size:11.0pt;color:black"><O:P> </O:P></SPAN></P>
<DIV>
<P class="MsoNormal"><B><SPAN style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black">________________________________________<O:P/></SPAN></B></P>
<P class="MsoNormal"><B><SPAN style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black">THOMAS M. CULBERTSON
</SPAN></B><B><SPAN style="font-size:14.0pt;font-family:"Calibri","sans-serif";color:black"> </SPAN></B><SPAN style="font-size:14.0pt;font-family:"Calibri","sans-serif";color:black">I
</SPAN><SPAN style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black"> Lukins & Annis, PS<O:P/></SPAN></P>
<P class="MsoNormal"><SPAN style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black">717 W. Sprague Ave, Suite 1600, Spokane, WA 99201<O:P/></SPAN></P>
<P class="MsoNormal"><SPAN style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black">(509) 455-9555</SPAN><SPAN style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black">
</SPAN><SPAN style="font-family:"Calibri","sans-serif";color:black"> I </SPAN><SPAN style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black"> fax (509) 363-2500</SPAN><SPAN style="font-family:"Calibri","sans-serif";color:black"> I
</SPAN><SPAN style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black"> </SPAN><SPAN style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black"><A href="mailto:tculbertson@lukins.com"><SPAN style="font-size:10.0pt;color:blue">tculbertson@lukins.com</SPAN></A></SPAN><SPAN style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black">
<O:P/></SPAN></P>
<P class="MsoNormal"><SPAN style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black"><O:P> </O:P></SPAN></P>
</DIV>
<P class="MsoNormal"><SPAN style="font-size:11.0pt;color:black"><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>Dan J. Cadagan III<BR/>
<B>Sent:</B> Monday, September 28, 2015 2:41 PM<BR/>
<B>To:</B> 'WSBA Probate & Trust Listserv'<BR/>
<B>Subject:</B> Re: [WSBAPT] 2015 U S estate tax exemption<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">Fed tax exemption for 2015 is $5.43M. Up from $5.34M in 2014. Haven’t heard yet what 2016 will be.
<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" style="text-autospace:none"><B><SPAN style="font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D">Dan J. Cadagan III<O:P/></SPAN></B></P>
<P class="MsoNormal" style="text-autospace:none"><SPAN style="font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D">Attorney at Law<O:P/></SPAN></P>
<P class="MsoNormal" style="text-autospace:none"><SPAN style="font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D">Spokane, WA<O:P/></SPAN></P>
<P class="MsoNormal" style="text-autospace:none"><SPAN style="font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D">1-509-744-3440<O:P/></SPAN></P>
<P class="MsoNormal" style="text-autospace:none"><SPAN style="font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D"><A href="mailto:Dan@CadaganLaw.com">Dan@CadaganLaw.com</A><O:P/></SPAN></P>
<P class="MsoNormal" style="text-autospace:none"><SPAN style="font-size:10.0pt;color:gray"><O:P> </O:P></SPAN></P>
<P class="MsoNormal"><SPAN style="font-size:10.0pt;color:gray">Confidentiality Notice: The information contained in this email and any accompanying attachment(s) is intended only for the use of the intended recipient and may be confidential and/or privileged
information. As to any reader of this communication who is not the intended recipient, any unauthorized use, disclosure or copying is strictly prohibited, and may be unlawful. If you received this communication in error, please immediately notify the sender
by return email, and delete the original message from your system and all copies as well. Thank you.
</SPAN><SPAN style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><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" style="text-autospace:none"><SPAN style="font-size:10.0pt;color:gray">Please be advised that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used or relied upon, and cannot
be used or relied upon, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or(ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.
<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 #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"">
<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>Josh Grant<BR/>
<B>Sent:</B> Monday, September 28, 2015 1:46 PM<BR/>
<B>To:</B> wsbar trust<BR/>
<B>Subject:</B> [WSBAPT] 2015 U S estate tax exemption<O:P/></SPAN></P>
</DIV>
</DIV>
<P class="MsoNormal"><O:P> </O:P></P>
<DIV>
<DIV>
<DIV>
<P class="MsoNormal"><SPAN style="font-family:"Calibri","sans-serif";color:black">Is the exemption for 2015 still $5,340,000 or did it go up in 2015? What will it be in 2016?<O:P/></SPAN></P>
</DIV>
<DIV>
<P class="MsoNormal"><SPAN style="font-family:"Calibri","sans-serif";color:black"> <O:P/></SPAN></P>
</DIV>
<DIV>
<P class="MsoNormal"><SPAN style="font-family:"Calibri","sans-serif";color:black">thanks<O:P/></SPAN></P>
</DIV>
<DIV>
<P class="MsoNormal"><SPAN style="font-family:"Calibri","sans-serif";color:black"> <O:P/></SPAN></P>
</DIV>
<DIV>
<P class="MsoNormal"><SPAN style="font-family:"Calibri","sans-serif";color:black">Joshua F. Grant, PS<BR/>
Attorney at Law<BR/>
P. O. Box 619<BR/>
Wilbur, WA 99185<BR/>
tel 509 647 5578<BR/>
fax 509 647 2734<O:P/></SPAN></P>
</DIV>
</DIV>
</DIV>
</DIV>
<P><PRE>--
This message has been scanned for viruses
and dangerous content by Lukins & Annis, P.S.

NOTICE: This email may contain confidential or
privileged material, and is intended solely
for use by the above referenced recipient. Any
review, copying, printing, disclosure, distri-
bution, or any other use, is strictly prohibited.

If you are not the recipient, and believe that
you have received this in error, please notify
the sender and delete the copy you received.

Thank You!
</PRE></P></BODY></HTML>