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<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Hi Melinda,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Off the top of my head, it seems to me that several questions need to be answered before you can make any decisions
about how to proceed. (Of course, you may have already answered some or all of these.)<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">First, what happened in 1999? Was Mom the PR? Did Dad’s real property get retitled or is his name still on title?<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Also, what should have happened in 1999? Depending on the will’s language and the estate size, it’s possible that there
was no obligation to fund the CST. There 1999 federal exemption was $650,000, so a return should have been filed if the estate exceeded $1.3 million (assuming all community property). Was a return filed? Do you have a copy? Did the estate apply for an
<span class="SpellE">EIN</span> for the CST? <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Other questions: Are Dad’s CST’s beneficiaries the same as Mom’s beneficiaries?
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Has the property that would have funded the CST been producing income? How has this been reported?<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Will Mom’s estate (including the CST) exceed $5.4 million? If so, the CST would likely have saved estate taxes.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">If the CST beneficiaries will not be negatively impacted and if there are no estate tax impacts, the failure to fund
the CST may have no impact on the (non-IRS) beneficiaries. A <span class="SpellE">
TEDRA</span> could potentially reform Dad’s will. <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">If Mom’s estate exceeds $5.4 million, the heirs may have to pay estate tax that could have been avoided.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">As for the IRS, you will need to examine the overall tax impact. If the trust owns unproductive real property, the
impacts may be minimal. <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Finally, is this issue potentially going to cloud title and slow up the real estate sales?<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Hope this helps,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">John<o:p></o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">John Creahan</span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><br>
<a href="mailto:john@cairn-law.com"><span style="color:#595959">john@cairn-law.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">1325 4<sup>th</sup> Ave., Suite 940<br>
Seattle, WA 98101<br>
206-621-5848<br>
<a href="http://www.cairn-law.com/"><span style="color:#595959">www.cairn-law.com</span></a></span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#4F6228;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#39471D;mso-no-proof:yes"><img border="0" width="161" height="60" id="Picture_x0020_1" src="cid:image001.png@01D110A0.D6E92370" alt="cid:image001.png@01CE636C.3EB992D0"></span><span style="mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman""> wsbapt-bounces@lists.wsbarppt.com
[mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Melinda Grout<br>
<b>Sent:</b> Monday, October 26, 2015 1:56 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv (wsbapt@lists.wsbarppt.com) <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] division of RLT a little late...<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-family:"TimesNewRomanPSMT",serif;mso-fareast-font-family:"Times New Roman"">Good morning all.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"TimesNewRomanPSMT",serif;mso-fareast-font-family:"Times New Roman""><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"TimesNewRomanPSMT",serif;mso-fareast-font-family:"Times New Roman"">Client has 1996 RLT that requires division into a Survivors Trust and Credit Shelter Trust. The deceased spouse grantor/trustee died in 1999,
but the survivor (client) never divided into two trusts. Also, another attorney did an Addendum in 2005, addressing only the Sections regarding the Survivor’s Trust, without addressing the necessary division either way. There was/is pretty valuable real
estate involved, which was much less valuable up until this past couple of years when some was subdivided and sold to a developer, and the remainder is going through the same process now. Client now wants to amend, again, the terms of distribution of the
RLT. Am I correct that the division of trusts needs to be addressed before simply creating a Second Addendum? </span><span style="mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"TimesNewRomanPSMT",serif;mso-fareast-font-family:"Times New Roman""><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"TimesNewRomanPSMT",serif;mso-fareast-font-family:"Times New Roman"">Is this essentially and initially a referral to a CPA to address past due and current returns, computing the division including factors re basis,
etc, other tax implications, and help setting up a separate account? It seems with the real estate doing what it has done, and is about to do, there is complexity to this that may be far above my pay grade. Is this a complex matter best referred to someone
who regularly handles these, and if so, who is doing this type of work? I would truly appreciate some guidance.</span><span style="mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"TimesNewRomanPSMT",serif;mso-fareast-font-family:"Times New Roman""><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"TimesNewRomanPSMT",serif;mso-fareast-font-family:"Times New Roman"">Melinda<o:p></o:p></span></p>
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