<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto"><div>Heather:</div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature">Designate who should receive the notices in the trust agreement. </div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature"><a href="http://www.americanbar.org/content/dam/aba/events/taxation/taxiq-fall11-sellers-crummey-paper.authcheckdam.pdf">http://www.americanbar.org/content/dam/aba/events/taxation/taxiq-fall11-sellers-crummey-paper.authcheckdam.pdf</a></div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature">John Sullivan<br><br>Sent from my iPhone</div><div><br>On Dec 11, 2015, at 12:55 PM, Heather deVrieze <<a href="mailto:heatherd@westseattlelaw.com">heatherd@westseattlelaw.com</a>> wrote:<br><br></div><blockquote type="cite"><div>
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<p class="MsoNormal"><span style="color:#1F497D">Whether it has simply been too long since I have looked at this issue, or just Friday memory, I would appreciate some input from the group.<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">Clients, young married couple with baby, have wealthy parents who want to contribute annual gift tax exempt amounts to grandchild, not in 529, or in Custodial account or similar, but into a trust. Grandparents
have asked young couple, my clients to establish the trust quickly so they can get this year’s exclusion gift in it.<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’m not sure how to include Crummy powers when the parents are going to be the grantors and trustees but the baby is going to be the beneficiary and would appreciate any suggestions for how to make sure the gifts
to the trust qualify for annual exclusion.<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<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
</span></b><i><span style="font-family:"Garamond",serif;color:#1F497D">Attorney-at-Law<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Garamond",serif;color:#1F497D"><image003.jpg></span></i><i><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#1F497D"><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">Seattle, WA 98116-3705
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">(206)938-5500
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><a href="mailto:heatherd@westseattlelaw.com"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">heatherd@westseattlelaw.com</span></a></span><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><a href="http://www.westseattlelaw.com/"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">www.westseattlelaw.com</span></a></span><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Nyala;color:#7D1126"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#002E8A">Click here to connect with de Vrieze | Carney on Facebook:
</span></b><b><span style="color:#1F497D"> </span></b><a href="https://www.facebook.com/DeVriezeCarney"><b><span style="text-decoration:none"><img border="0" width="100" height="30" id="Picture_x0020_1" src="cid:image002.png@01D13413.2C92DBA0" alt="FB Logo"></span></b></a><span style="font-family:Nyala;color:#44524E"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:#A6A6A6"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:#A6A6A6">CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately
and delete all copies of this e-mail message and any attachment.</span><span style="font-size:16.0pt;font-family:"Cambria",serif;color:blue"><o:p></o:p></span></p>
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