<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto"><div>Amy:</div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature">It's my practice too. And it's cleaner for title. </div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature">But I feel comfortable going with RCW 11.02.070 when necessary, such as when consensus is impossible. This is more of an archaeological dig. The deed from the estate is 20 years old. It's intent is confirmed in a filed TEDRA Agreement and backed up with a signed deed from the trust never acknowledged or recorded indicating an intent to return 20% to the widow. If the PR had done it our preferred way the deed would've run from the widow to the trust with 30% of her 50% CP interest.</div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature">Thanks,</div><div id="AppleMailSignature">John Sullivan<br><br>Sent from my iPad</div><div><br>On Jun 15, 2016, at 9:23 AM, Lewis, Amy C. <<a href="mailto:ALewis@eisenhowerlaw.com">ALewis@Eisenhowerlaw.com</a>> wrote:<br><br></div><blockquote type="cite"><div>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">John,<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"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> My practice is to have the surviving spouse sign the deed in his/her individual capacity in those circumstances. RCW 11.02.070 provides that
the whole of the community property is subject to probate administration “for all purposes of this title”. Arguably this may include the power to convey the whole of the community property. I still think it’s cleaner to have the surviving spouse sign.<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>
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<p style="MARGIN: 0in 0in 6pt"><span style="FONT-FAMILY: 'Calibri','sans-serif'">Amy C. Lewis, Attorney</span></p>
<p style="MARGIN: 6pt 0in 0pt"><span style="mso-no-proof: yes"><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect"></v:path><o:lock v:ext="edit" aspectratio="t"></o:lock></v:shapetype><v:shape id="Picture_x0020_16" style="HEIGHT: 68px; WIDTH: 211px; VISIBILITY: visible; mso-wrap-style: square" alt="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png" type="#_x0000_t75" o:spid="_x0000_i1025"><v:imagedata o:title="EC_Logo_color" src="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png"></v:imagedata><logo43a21c></v:shape></span><span style="FONT-SIZE: 3pt; FONT-FAMILY: 'Calibri','sans-serif'; COLOR: #c00000; mso-bidi-font-family: Calibri"><o:p></o:p></span></p>
<p style="MARGIN: 0in 0in 0pt"><span><font color="#c00000"><font style="FONT-SIZE: 10pt">ESTATE PLANNING & PROBATE</font></font></span></p>
</o:p></font></font></span></font><p style="MARGIN-TOP: 0in"><font color="#777777" size="4"><font size="3"><font color="#000000"><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'">1201 Pacific Avenue, Suite 1200 | Tacoma, WA 98402<br>
phone 253.572.4500 | fax 253.272.5732 | </span><a href="http://www.eisenhowerlaw.com/"><span style="FONT-SIZE: 11pt; TEXT-DECORATION: none; FONT-FAMILY: 'Calibri','sans-serif'; COLOR: #c00000; text-underline: none">www.eisenhowerlaw.com</span></a></font></font></font></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><a href="mailto:sullaw@comcast.net">sullaw@comcast.net</a><br>
<b>Sent:</b> Tuesday, June 14, 2016 1:36 PM<br>
<b>To:</b> Listserv, WSBA<br>
<b>Subject:</b> [WSBAPT] Conveyance of CP from Estate<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-family:"Arial","sans-serif";color:black">Listmates:<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial","sans-serif";color:black">I think I know the answer to this but would appreciate one or more additional sets of eyes.
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<p class="MsoNormal"><span style="font-family:"Arial","sans-serif";color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial","sans-serif";color:black">H dies. Among the assets of his sizeable probate estate is a parcel of real property held while alive as CP with W who is the PR.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial","sans-serif";color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial","sans-serif";color:black">H's will provides for distribution of probate assets to: (1) QTIP Trust and (2) Credit Shelter Trust.
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<p class="MsoNormal"><span style="font-family:"Arial","sans-serif";color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial","sans-serif";color:black">Final distribution is not carried out until about three years after date of death. Form 706 filed on date of death values with no estate tax owing because of use of lifetime exemption
and unlimited marital deduction through QTIP election. But the distribution must equitably reflect the overall gains and losses experienced by the assets post mortem to avoid capital gain recognition. PR/W, with advice and assistance of counsel, prepares a
spreadsheet illustrating an intent to make a non-pro rata distribution. The spreadsheet indicates that the CP parcel at issue is to end up titled roughly 80% in the QTIP Trust and 20% in the SS outright.
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<p class="MsoNormal"><span style="font-family:"Arial","sans-serif";color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial","sans-serif";color:black">To carry out this intent the PR executes and records a quitclaim deed conveying "all interest in the following described real estate," (the CP parcel) to the QTIP Trust. The Grantor
on the deed is the SS solely in her capacity as PR. A few months later the SS signs (without acknowledgement or recording - but those are separate issues) a quitclaim deed as Trustee of the QTIP Trust conveying 20% of the parcel to her in her individual capacity.
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Now, almost 20 years later, SS wants to gift the entire parcel, whether owned by the QTIP Trust or her, to an LLC owned by her children.
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Here's my question: Even though the PR is authorized to administer all CP, in order for 100% of a CP parcel to end up in a QTIP Trust under the deceased H's Will, doesn't the SS/W have to join in the conveyance in her individual capacity with respect to what
was formerly her undivided 50% CP interest? Am I not correct that the estate does not hold title to her CP interest. In my fact pattern above, if the QTIP Trust quitclaims all its interest to the kid's LLC (assume the gift is authorized) doesn't the SS also
have to separately quitclaim her interest since she never deeded it to the QTIP Trust? The unrecorded quitclaim deed conveying 20% back to the SS has me questioning my understanding that the estate only has authority to convey the deceased H's half of the
CP. <br>
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Thanks for your thoughts.<br>
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<br>
<o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt"><b><span style="font-family:"Bodoni MT Condensed","serif";color:black">Best regards</span></b><span style="font-family:"Bodoni MT Condensed","serif";color:black">,
</span><span style="font-family:"Arial","sans-serif";color:black"><o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;text-align:justify"><span style="font-family:"Arial","sans-serif";color:black"><a href="mailto:dlyons@lyonslawoffices.com" title="mailto:dlyons@lyonslawoffices.com
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