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<p class="MsoNormal">I have seen judicial TEDRA agreements that recognize the writing as a will, supported by a court order, and hence no assignment necessary. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Karl Flaccus<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<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>Mike Winslow<br>
<b>Sent:</b> Monday, December 28, 2015 11:16 AM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv'<br>
<b>Subject:</b> Re: [WSBAPT] FW: Gift Tax on assignment of interest in estate<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Please post to list. I have same question on an estate. Tnx.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="color:#1F497D">Michael A. Winslow<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">1204 Cleveland Ave.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Mount Vernon, WA 98273<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Ph. 360-336-3321<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Em. <a href="mailto:Mike@winslegal.com">
Mike@winslegal.com</a><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">This message is from an attorney, so it’s confidential. If you are not the intended recipient, it’s too late to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available
upon request.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<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>Eden Rubenstein Toner<br>
<b>Sent:</b> Monday, December 28, 2015 10:57 AM<br>
<b>To:</b> WSBA RP list<br>
<b>Subject:</b> [WSBAPT] FW: Gift Tax on assignment of interest in estate<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Colleagues,<o:p></o:p></p>
<p class="MsoNormal">Decedent died without a valid will, but left a note indicating one relative to inherit the estate. Other intestate heirs may want to honor decedent’s intent and assign their interest to this relative. I think they would be making a gift
for which a 709 is required, right? Would someone be able to point me to the Code or Regs that address this? And do you know if it would NOT be a gift if it was considered in settlement of an estate dispute? Many thanks,<o:p></o:p></p>
<p class="MsoNormal">Eden<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><i><span style="font-size:12.0pt;font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;padding:0in">Eden Rubenstein Toner</span></i><span style="color:black;border:none windowtext 1.0pt;padding:0in"><o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;padding:0in">Attorney at Law</span></i><span style="color:black;border:none windowtext 1.0pt;padding:0in"><o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;padding:0in">1600-B SW Dash Point Road, #163</span></i><span style="color:black;border:none windowtext 1.0pt;padding:0in"><o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;padding:0in">Federal Way, WA 98023</span></i><span style="color:black;border:none windowtext 1.0pt;padding:0in"><o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;padding:0in">phone 206-953-4485</span></i><span style="color:black;border:none windowtext 1.0pt;padding:0in"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;padding:0in"> IMPORTANT: This e-mail message (and any attachments accompanying it) is intended to be confidential, only for the use
of the intended recipient(s). If you are not the intended recipient, or if this message has been addressed to you in error, please notify me by reply e-mail, and then destroy all copies of the message and its attachments, if any. Your cooperation is greatly
appreciated. My email is not encrypted; if you have sensitive information to transmit, please contact me before sending.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black;border:none windowtext 1.0pt;padding:0in"><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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