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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Correct—in this case disclaimers would not achieve the desired end. Thank you all for your feedback!<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><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>Katharine P. Bauer<br><b>Sent:</b> Monday, December 28, 2015 11:46 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><p class=MsoNormal><o:p> </o:p></p><p>Not necessarily!!! If disclaimants are descendants of a grandparent, anti lapse statute might apply. <o:p></o:p></p><div><p class=MsoNormal>On Dec 28, 2015 11:32 AM, "Sara Longley" <<a href="mailto:sara@longley-law.pro">sara@longley-law.pro</a>> wrote:<o:p></o:p></p><div><div><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>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><a href="tel:%28206%29434-5644" target="_blank">(206)434-5644</a><br><a href="mailto:Sara@Longley-law.pro">Sara@Longley-law.pro</a><o:p></o:p></span></p></div></div><div><div class=MsoNormal align=center style='text-align:center'><hr size=3 width="100%" align=center></div><p class=MsoNormal style='margin-bottom:12.0pt'><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>From: </span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><a href="mailto:attorneytoner@earthlink.net" target="_blank">Eden Rubenstein Toner</a></span><br><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Sent: </span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>12/28/2015 10:57 AM</span><br><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>To: </span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">WSBA RP list</a></span><br><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Subject: </span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>[WSBAPT] FW: Gift Tax on assignment of interest in estate</span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Colleagues,<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>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 style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Eden<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><i><span style='font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;padding:0in'>Eden Rubenstein Toner</span></i><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><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><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><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><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><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><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><i><span style='font-size:9.0pt;font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;padding:0in'>phone <a href="tel:206-953-4485" target="_blank">206-953-4485</a></span></i><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><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.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black;border:none windowtext 1.0pt;padding:0in'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p></div></div><p class=MsoNormal><br>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p></div></div></body></html>