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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><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></div></body></html>