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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">I agree, but the note indicates the Clark v. Rameker decision does not address exemption claims made under state law rather than federal law. Washington bky
filers may choose either Federal or State Exemptions, and in the case of execution outside of bky court, what law governs? It may be that RCW 6.15.020 requires actual dependency or perhaps even a court-ordered QDRO/child support order for the state exemption
to hold up for any inherited IRA beneficiary. Anyone have more info on this? (I’m assuming the client
<u>will not seek appointment as PR, which probably would make him liable for decedent’s federal taxes.</u>)
<u><o:p></o:p></u></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">dlm<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:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Ashley Raymond<br>
<b>Sent:</b> Wednesday, April 20, 2016 5:04 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Inherited IRA subject to IRS lien?<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Correct me if I'm wrong, but I believe the Clark v. Rameker decision applies to individuals who have inherited an IRA and are holding it in an inherited IRA account. Meaning if that individual attempts to file bankruptcy, the inherited
IRA is not exempt.<o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Ashley Raymond, J.D., LL.M.</span></b><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666">Ashley Raymond, PLLC</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666">707 S. Grady Way, Suite 600</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666">Renton, WA 98057</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="color:#666666">Ph: 425-496-7495 | Fax: 425-406-6331</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><a href="mailto:ashley@ashleyraymondlaw.com" target="_blank">ashley@ashleyraymondlaw.com</a></span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Bellevue Office:</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666">110 110th Ave NE, Suite 100</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666">Bellevue, WA 98004 </span><span style="font-size:10.0pt;font-family:"Arial",sans-serif">
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<p class="MsoNormal">On Wed, Apr 20, 2016 at 4:55 PM, David Moe <<a href="mailto:davidmoe@maplevalleylaw.com" target="_blank">davidmoe@maplevalleylaw.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Interesting situation—unfavorable 2015 SCOTUS decision, and favorable (I think) Washington Statute. I’m not up to date on bankruptcy law. Please respond
to list with what further you discover.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">2014 SCOTUS Case:</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in">
<span style="color:#1F497D">Clark v. Rameker, 134 S. Ct. 2242 (U.S. S.Ct 2014) </span>
<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in">
<b><i><span style="color:#1F497D"><a href="http://scholar.google.com/scholar_case?case=6536441922745620892&hl=en&as_sdt=2006&btnI=1" target="_blank"><span style="font-weight:normal">View this case in Google Scholar: Clark v. Rameker, 134 S. Ct. 2242 (U.S. S.Ct
2014) </span></a></span></i></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in">
<b><span style="color:#1F497D">Topics</span></b><o:p></o:p></p>
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<span style="font-size:10.0pt;font-family:Symbol;color:#1F497D">·</span><span style="font-size:7.0pt;color:#1F497D">
</span><b><span style="color:#1F497D"><a href="https://www.legalconsumer.com/bankruptcy/bankruptcy-case.php?TopicID=77&CitationID=1519" target="_blank"><span style="font-weight:normal">77. Exemptions: Inherited IRAs exempt under either 522(b)(3)(C) or 522(d)(12)?</span></a></span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in">
<span style="color:#1F497D">Form 22A Line: :: <i>Form 22C Line: </i></span><o:p></o:p></p>
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<b><span style="color:#1F497D">Case Type: B - No, inherited IRAS are not exempt. </span>
</b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in">
<span style="color:#1F497D;background:yellow">Supreme Court holds that Inherited IRAS are NOT exempt in bankruptcy under federal law. Does not address state law exemptions.</span><o:p></o:p></p>
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<span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">WA Statute:</span><o:p></o:p></p>
<h4 style="margin-left:.5in">RCW 6.15.020<o:p></o:p></h4>
<h4 style="margin-left:.5in">Pension money exempt—Exceptions—Transfer of spouse's interest in employee benefit plan.<o:p></o:p></h4>
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(1) It is the policy of the state of Washington to ensure the well-being of its citizens by protecting retirement income to which they are or may become entitled. For that purpose generally and pursuant to the authority granted to the state of Washington under
11 U.S.C. Sec. 522(b)(2), the exemptions in this section relating to retirement benefits are provided.<o:p></o:p></p>
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(2) Unless otherwise provided by federal law, any money received by any citizen of the state of Washington as a pension from the government of the United States, whether the same be in the actual possession of such person or be deposited or loaned, shall be
exempt from execution, attachment, garnishment, or seizure by or under any legal process whatever, and when a debtor dies, or absconds, and leaves his or her family any money exempted by this subsection, the same shall be exempt to the family as provided in
this subsection. This subsection shall not apply to child support collection actions issued under chapter
<a href="http://app.leg.wa.gov/RCW/default.aspx?cite=26.18" target="_blank">26.18</a>, 26.23, or
<a href="http://app.leg.wa.gov/RCW/default.aspx?cite=74.20A" target="_blank">74.20A</a> RCW, if otherwise permitted by federal law.<o:p></o:p></p>
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(3) The right of a person to a pension, annuity, or retirement allowance or disability allowance, or death benefits, or any optional benefit, or any other right accrued or accruing to any citizen of the state of Washington under any employee benefit plan, and
any fund created by such a plan or arrangement, shall be exempt from execution, attachment, garnishment, or seizure by or under any legal process whatever. This subsection shall not apply to child support collection actions issued under chapter
<a href="http://app.leg.wa.gov/RCW/default.aspx?cite=26.18" target="_blank">26.18</a>, 26.23, or
<a href="http://app.leg.wa.gov/RCW/default.aspx?cite=74.20A" target="_blank">74.20A</a> RCW if otherwise permitted by federal law.
<span style="background:yellow">This subsection shall permit benefits under any such plan or arrangement to be payable to a spouse, former spouse, child, or other dependent of a participant in such plan to the extent expressly provided for in a qualified domestic
relations order that meets the requirements for such orders under the plan, or, in the case of benefits payable under a plan described in 26 U.S.C. Sec. 403(b) or 408 of the internal revenue code of 1986, as amended, or section 409 of such code as in effect
before January 1, 1984, to the extent provided in any order issued by a court of competent jurisdiction that provides for maintenance or support. This subsection does not prohibit actions against an employee benefit plan, or fund for valid obligations incurred
by the plan or fund for the benefit of the plan or fund.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Dave Moe</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">David Moe, Attorney</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">David L. Moe & Associates, P.S.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Telephone:
<a href="tel:425-432-1277" target="_blank">425-432-1277</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Fax:
<a href="tel:425-432-1280" target="_blank">425-432-1280</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Address:
</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">22128 SE 237th</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Maple Valley, WA 98038</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Email:
<a href="mailto:davidmoe@maplevalleylaw.com" target="_blank">davidmoe@maplevalleylaw.com</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">url:
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">CONFIDENTIALITY NOTICE: </span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"> This
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please notify this firm immediately by collect call <a href="tel:%28425%29-432-1277" target="_blank">
(425)-432-1277</a>, or by reply to this communication.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>From:</b>
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Amy Goertz<br>
<b>Sent:</b> Wednesday, April 20, 2016 11:49 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Inherited IRA subject to IRS lien?<o:p></o:p></p>
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<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"><span style="color:#1F497D">Young client’s father recently passed away. His dad had some issues with the IRS, including having had the IRS seize his personal checking account approximately
a year ago. The son does not know how much is/was owed to the IRS or how much was taken from the account.
</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Client and his brother are only heirs and are named beneficiaries on $100,000 life insurance policy and $36,000 IRA. There are no other assets whatsoever.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Can the IRS come after these funds or are they exempt?</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Thanks in advance for your input.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Amy</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-autospace:none">
<i><span style="font-size:20.0pt;font-family:"Monotype Corsiva";color:#1F497D">Amy J. Goertz, J.D.</span></i><o:p></o:p></p>
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<b><span style="font-size:14.0pt;color:#1F497D">Elder Law Group PLLC</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-autospace:none">
<span style="color:#1F497D">207 W. Nora Avenue</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-autospace:none">
<span style="color:#1F497D">Spokane, WA 99205-4848</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-autospace:none">
<span style="color:#1F497D">Phone: <a href="tel:509.468.0551" target="_blank">509.468.0551</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-autospace:none">
<span style="color:#1F497D">Fax: <a href="tel:509.465.9116" target="_blank">
509.465.9116</a></span><o:p></o:p></p>
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<span style="color:#1F497D">Email: <a href="mailto:amy@elgwa.com" target="_blank">
<span style="color:#0563C1">amy@elgwa.com</span></a></span><o:p></o:p></p>
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<span style="color:#1F497D"><a href="http://www.elderlawgroupwa.com/" target="_blank"><span style="color:#0563C1">www.ElderLawGroupWA.com</span></a></span><o:p></o:p></p>
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<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#C00000">Confidentiality Note:</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> The preceding e-mail message (including any attachments) contains information
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<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, we hereby inform you that any U. S. tax advice contained in this communication (including attachments,
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