<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto"><div>Thank you John<br><br>Sandi Gay</div><div><br>On Dec 10, 2015, at 10:54 AM, John J. Sullivan <<a href="mailto:sullaw@comcast.net">sullaw@comcast.net</a>> wrote:<br><br></div><div><meta http-equiv="content-type" content="text/html; charset=utf-8"><div>Ahh. The Rev. Proc. Confirms annual exclusion unchanged at $14K. <br><br>Sent from my iPhone</div><div><br>On Dec 10, 2015, at 10:29 AM, Sandra Bates Gay <<a href="mailto:sgay@sbglaw-wa.com">sgay@sbglaw-wa.com</a>> wrote:<br><br></div><blockquote type="cite"><div><meta http-equiv="Content-Type" content="text/html; charset=utf-8"><meta name="Generator" content="Microsoft Word 15 (filtered medium)"><style><!--
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</o:shapelayout></xml><![endif]--><div class="WordSection1"><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">If further information on changes to exemptions has been circulated since the e-mail exchanges in September (below), I have missed the updates. Does someone have a good overview or reference on the status of increases?<o:p></o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Lucida Handwriting"><span style="font-size:11.0pt;font-family:"Lucida Handwriting";color:#1F497D">Sandi Gay<o:p></o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">SANDRA BATES GAY, P.S.<o:p></o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Attorney at Law<o:p></o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">23515 NE Novelty Hill Rd.<o:p></o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Suite B211-397<o:p></o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Redmond, WA 98053-1996<o:p></o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Phone: (425) 637-3040<o:p></o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Fax: (425) 952-0156<o:p></o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">E-mail: <a href="mailto:sgay@sbglaw-wa.com"><font color="#0563c1"><span style="color:#0563C1">sgay@sbglaw-wa.com</span></font></a><o:p></o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p><p class="MsoNormal"><font size="1" color="#1f497d" face="Arial"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#1F497D">NOTE: </span></font><font size="1" color="#1f497d" face="Arial"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#1F497D">Our office has moved to a new location. Please note our permanent change in address and update your records accordingly. Mail will not be forwarded from my prior address after February 17, 2015.<o:p></o:p></span></font></p><p class="MsoNormal"><font size="1" color="#1f497d" face="Arial"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p><p class="MsoNormal"><font size="1" color="#1f497d" face="Arial"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#1F497D">Also Note: This office does not accept service of pleadings or process service by e-mail or fax except with the express prior permission of the intended recipient. The information contained in this e-mail, including attachments, is covered by the Electronic Communication Privacy Act, 18 USC Sec. 2510-2521; is confidential; and may also be subject to the attorney-client privilege. The information is intended only for the use of the individual or entity to whom it is addressed. If you are not the intended recipient, or an employee or agent responsible for delivering the transmitted document(s) to the intended recipient, you are hereby notifed that any use, dissimilation, distribution or copying of the communication is strictly prohibited.<o:p></o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p><div><div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in"><p class="MsoNormal"><b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;font-weight:bold">From:</span></font></b><font size="2" face="Calibri"><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><span style="font-weight:bold">On Behalf Of </span></b>Thomas M. Culbertson<br><b><span style="font-weight:bold">Sent:</span></b> Tuesday, September 29, 2015 10:06 AM<br><b><span style="font-weight:bold">To:</span></b> 'WSBA Probate & Trust Listserv' <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b><span style="font-weight:bold">Subject:</span></b> Re: [WSBAPT] 2015 U S estate tax exemption<o:p></o:p></span></font></p></div></div><p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p><p class="MsoNormal"><font size="2" color="black" face="Times New Roman"><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.</span></font><o:p></o:p></p><p class="MsoNormal"><font size="2" color="black" face="Times New Roman"><span style="font-size:11.0pt;color:black"> </span></font><o:p></o:p></p><div><p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black;font-weight:bold">________________________________________</span></font></b><o:p></o:p></p><p class="MsoNormal"><b><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black;font-weight:bold">THOMAS M. CULBERTSON </span></font></b><b><font size="4" color="black" face="Calibri"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black;font-weight:bold"> </span></font></b><font size="4" color="black" face="Calibri"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black">I </span></font><font size="2" color="black" face="Calibri"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:black"> Lukins & Annis, PS</span></font><o:p></o:p></p><p class="MsoNormal"><font size="2" color="black" face="Calibri"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:black">717 W. Sprague Ave, Suite 1600, Spokane, WA 99201</span></font><o:p></o:p></p><p class="MsoNormal"><font size="2" color="black" face="Calibri"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:black">(509) 455-9555</span></font><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black"> </span></font><font color="black" face="Calibri"><span style="font-family:"Calibri",sans-serif;color:black"> I </span></font><font size="2" color="black" face="Calibri"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:black"> fax (509) 363-2500</span></font><font color="black" face="Calibri"><span style="font-family:"Calibri",sans-serif;color:black"> I </span></font><font size="2" color="black" face="Calibri"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:black"> </span></font><font size="2" color="black" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black"><a href="mailto:tculbertson@lukins.com"><font size="2"><span style="font-size:10.0pt">tculbertson@lukins.com</span></font></a></span></font><font size="2" color="black" face="Calibri"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:black"> </span></font><o:p></o:p></p><p class="MsoNormal"><font size="2" color="black" face="Calibri"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:black"> </span></font><o:p></o:p></p></div><p class="MsoNormal"><font size="2" color="black" face="Times New Roman"><span style="font-size:11.0pt;color:black"> </span></font><o:p></o:p></p><div><div style="border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in"><p class="MsoNormal"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><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><span style="font-weight:bold">On Behalf Of </span></b>Dan J. Cadagan III<br><b><span style="font-weight:bold">Sent:</span></b> Monday, September 28, 2015 2:41 PM<br><b><span style="font-weight:bold">To:</span></b> 'WSBA Probate & Trust Listserv'<br><b><span style="font-weight:bold">Subject:</span></b> Re: [WSBAPT] 2015 U S estate tax exemption</span></font><o:p></o:p></p></div></div><p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"> <o:p></o:p></span></font></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><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. </span></font><o:p></o:p></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span></font><o:p></o:p></p><div><p class="MsoNormal" style="text-autospace:none"><b><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold">Dan J. Cadagan III</span></font></b><o:p></o:p></p><p class="MsoNormal" style="text-autospace:none"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Attorney at Law</span></font><o:p></o:p></p><p class="MsoNormal" style="text-autospace:none"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Spokane, WA</span></font><o:p></o:p></p><p class="MsoNormal" style="text-autospace:none"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">1-509-744-3440</span></font><o:p></o:p></p><p class="MsoNormal" style="text-autospace:none"><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"><a href="mailto:Dan@CadaganLaw.com">Dan@CadaganLaw.com</a></span></font><o:p></o:p></p><p class="MsoNormal" style="text-autospace:none"><font size="2" color="gray" face="Times New Roman"><span style="font-size:10.0pt;color:gray"> </span></font><o:p></o:p></p><p class="MsoNormal"><font size="2" color="gray" face="Times New Roman"><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></font><o:p></o:p></p><p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span></font><o:p></o:p></p><p class="MsoNormal" style="text-autospace:none"><font size="2" color="gray" face="Times New Roman"><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. </span></font><o:p></o:p></p></div><p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span></font><o:p></o:p></p><div><div style="border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in"><p class="MsoNormal"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><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><span style="font-weight:bold">On Behalf Of </span></b>Josh Grant<br><b><span style="font-weight:bold">Sent:</span></b> Monday, September 28, 2015 1:46 PM<br><b><span style="font-weight:bold">To:</span></b> wsbar trust<br><b><span style="font-weight:bold">Subject:</span></b> [WSBAPT] 2015 U S estate tax exemption</span></font><o:p></o:p></p></div></div><p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"> <o:p></o:p></span></font></p><div><div><div><p class="MsoNormal"><font size="3" color="black" face="Calibri"><span style="font-size:12.0pt;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?</span></font><o:p></o:p></p></div><div><p class="MsoNormal"><font size="3" color="black" face="Calibri"><span style="font-size:12.0pt;font-family:"Calibri",sans-serif;color:black"> </span></font><o:p></o:p></p></div><div><p class="MsoNormal"><font size="3" color="black" face="Calibri"><span style="font-size:12.0pt;font-family:"Calibri",sans-serif;color:black">thanks</span></font><o:p></o:p></p></div><div><p class="MsoNormal"><font size="3" color="black" face="Calibri"><span style="font-size:12.0pt;font-family:"Calibri",sans-serif;color:black"> </span></font><o:p></o:p></p></div><div><p class="MsoNormal"><font size="3" color="black" face="Calibri"><span style="font-size:12.0pt;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</span></font><o:p></o:p></p></div></div></div><pre><font size="2" face="Courier New"><span style="font-size:10.0pt">-- <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt">This message has been scanned for viruses <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt">and dangerous content by Lukins & Annis, P.S. <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt"> <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt">NOTICE: This email may contain confidential or <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt">privileged material, and is intended solely <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt">for use by the above referenced recipient. Any <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt">review, copying, printing, disclosure, distri- <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt">bution, or any other use, is strictly prohibited. <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt"> <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt">If you are not the recipient, and believe that <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt">you have received this in error, please notify <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt">the sender and delete the copy you received. <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt"> <o:p></o:p></span></font></pre><pre><font size="2" face="Courier New"><span style="font-size:10.0pt">Thank You! <o:p></o:p></span></font></pre></div></div></blockquote><blockquote type="cite"><div><span>_______________________________________________</span><br><span>WSBAPT mailing list</span><br><span><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a></span><br><span><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></div></blockquote></div></body></html>