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<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Hi Katherine,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Charitable gift planning is a significant part of my practice, and I would be happy to discuss this situation with you. The trustee might need
to seek tax exemption as a private foundation, although I suspect other options might work better.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">John<o:p></o:p></span></p>
<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>
<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@01D12790.F7BB34B0" 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>
<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>
<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>Katharine P. Bauer<br>
<b>Sent:</b> Wednesday, November 25, 2015 2:37 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Testamentary Charitable Trust<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly">
Okay, I have a Survivor's Trust that terminates and passes all assets to a Charitable Trust (Not Remainder Annuity, or Remainder Unitrust) which has stipulations that all proceeds, income or principal, must be distributed to 501(c)(3) organizations. <o:p></o:p></p>
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<o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly">
Obviously, we need to get a tax EIN and the trust will have to file 1041s and 990s. In order to eliminate estate taxes paid for distributions to this charitable trust from the survivor's trust, we need to file a Form 1023; are there other options? We also
have the ability to convert it to a private foundation/corporation rather than leaving it in trust ???? other suggestions?? <o:p></o:p></p>
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<o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly">
Who out there in listserve land does this regularly?<o:p></o:p></p>
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<o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly">
The trust will originally hold 8-9 million dollars. Trustees intend to distribute all within 10 years.<o:p></o:p></p>
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<o:p> </o:p></p>
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Thanks and Happy Thansgiving!<br clear="all" style="mso-special-character:line-break">
<o:p></o:p></p>
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<o:p> </o:p></p>
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-- <o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly">
<span style="font-family:"Arial",sans-serif">Katharine P. Bauer</span><o:p></o:p></p>
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<span style="font-family:"Arial",sans-serif">Bauer Pitman Lifetime Legal, PLLC<br>
1235 Fourth Ave. East, Suite 200<br>
Olympia, Washington 98501<br>
tel. 360.754.1976<br>
fax. 360.943.4427</span><o:p></o:p></p>
<div>
<p><span style="font-size:10.0pt;color:black">e-mail</span><span style="font-size:10.0pt;color:blue">:
</span><span style="color:navy"><a href="mailto:kpb@bpblegal.com" target="_blank" title="mailto:kpb@bpblegal.com
mailto:katharinebauer@bjorgenbauer.com"><span style="font-size:10.0pt">kpb@bpblegal.com</span></a></span><o:p></o:p></p>
<p><span style="font-size:9.0pt;font-family:"Garamond",serif;color:#1F497D">This message is confidential and may be protected by the attorney-client privilege; it is intended solely for the use of the individual named above. If you are not the intended recipient,
you are hereby advised that any dissemination, distribution, or copying of this communication is strictly prohibited. If you have received this e-mail in error, please immediately notify the sender by telephone or e-mail, delete this message from your files,
and return any printed copies to the sender by U.S. mail. Circular 230 Disclosure: Any tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties
that may be imposed under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction, arrangement, or other matter</span><o:p></o:p></p>
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