<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv="Content-Type" content="text/html; charset=utf-8"><meta name="Generator" content="Microsoft Word 14 (filtered medium)"><style><!--
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</o:shapelayout></xml><![endif]--></head><body lang="EN-US" link="blue" vlink="purple"><div><div style="font-family: Calibri,sans-serif; font-size: 11pt;">The other heirs can disclaim their respective interests in the estate under 26 USC 2518. Assuming the intended recipient is also an intestate heir, the result would be that the estate passes to that person.<br><br>Sara D. Longley, JD, LL.M.<br>1718 NW 56th Street #304<br>Seattle, WA 98107<br>(206)434-5644<br>Sara@Longley-law.pro<br></div></div><div dir="ltr"><hr><span style="font-family: Calibri,sans-serif; font-size: 11pt; font-weight: bold;">From: </span><span style="font-family: Calibri,sans-serif; font-size: 11pt;"><a href="mailto:attorneytoner@earthlink.net">Eden Rubenstein Toner</a></span><br><span style="font-family: Calibri,sans-serif; font-size: 11pt; font-weight: bold;">Sent: </span><span style="font-family: Calibri,sans-serif; font-size: 11pt;">12/28/2015 10:57 AM</span><br><span style="font-family: Calibri,sans-serif; font-size: 11pt; font-weight: bold;">To: </span><span style="font-family: Calibri,sans-serif; font-size: 11pt;"><a href="mailto:wsbapt@lists.wsbarppt.com">WSBA RP list</a></span><br><span style="font-family: Calibri,sans-serif; font-size: 11pt; font-weight: bold;">Subject: </span><span style="font-family: Calibri,sans-serif; font-size: 11pt;">[WSBAPT] FW: Gift Tax on assignment of interest in estate</span><br><br></div><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='padding: 0in; border: 1pt windowtext; border-image: none; color: black; font-family: "Andalus","serif"; font-size: 12pt;'>Eden Rubenstein Toner</span></i><span style="padding: 0in; border: 1pt windowtext; border-image: none; color: black;"><o:p></o:p></span></p><p class="MsoNormal"><i><span style='padding: 0in; border: 1pt windowtext; border-image: none; color: black; font-family: "Andalus","serif"; font-size: 10pt;'>Attorney at Law</span></i><span style="padding: 0in; border: 1pt windowtext; border-image: none; color: black;"><o:p></o:p></span></p><p class="MsoNormal"><i><span style='padding: 0in; border: 1pt windowtext; border-image: none; color: black; font-family: "Andalus","serif"; font-size: 9pt;'>1600-B SW Dash Point Road, #163</span></i><span style="padding: 0in; border: 1pt windowtext; border-image: none; color: black;"><o:p></o:p></span></p><p class="MsoNormal"><i><span style='padding: 0in; border: 1pt windowtext; border-image: none; color: black; font-family: "Andalus","serif"; font-size: 9pt;'>Federal Way, WA 98023</span></i><span style="padding: 0in; border: 1pt windowtext; border-image: none; color: black;"><o:p></o:p></span></p><p class="MsoNormal"><i><span style='padding: 0in; border: 1pt windowtext; border-image: none; color: black; font-family: "Andalus","serif"; font-size: 9pt;'>phone 206-953-4485</span></i><span style="padding: 0in; border: 1pt windowtext; border-image: none; color: black;"><o:p></o:p></span></p><p class="MsoNormal"><span style='padding: 0in; border: 1pt windowtext; border-image: none; color: black; font-family: "Andalus","serif"; font-size: 9pt;'> 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="padding: 0in; border: 1pt windowtext; border-image: none; color: black;"><o:p> </o:p></span></p><p class="MsoNormal"><o:p> </o:p></p></div></body></html>