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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'>Elizabeth:<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'>I agree with your analysis. “Per capita” does not affect the anti-lapse provisions. From what I can divine from other parts of the Will and anecdotes from family, testator (and the drafting attorney) probably did intend for everything to go to his children only, but this section and other sections of the Will were not written very clearly and I think the result is 1/3 each to A,B and C, as you have concluded.<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'>Thanks to those of you who responded and helped me think this one through.<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'>-jbd-<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><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><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>Elizabeth Wallace<br><b>Sent:</b> Wednesday, September 14, 2016 2:07 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Lapsed bequest - Per Capita Question<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'>The phrase “per capita” doesn’t automatically mean you can ignore the anti-lapse statue. Per capita and per stirpes are methods for describing how inheritances are to be apportioned. It is not a method for answering the question of what happens when a person predeceases the testator. That is left to the anti-lapse statute. <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'>My understanding is that the gift would actually go to A and B and the child of C, with all of them getting one-third share. <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#1F497D'>That being said, you could certainly make the argument as to the testator’s intent precluding the anti-lapse statute. But I don’t think you’ve got an easily settled case that A & B get everything equally.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","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'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><img width=373 height=180 id="Picture_x0020_1" src="cid:image002.png@01D20F2B.37A0A150" alt=Liz.2><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 style='text-autospace:none'><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 that may be confidential, protected by applicable legal privileges, or constitute non-public information. It is intended to be conveyed only to the designated recipient(s). If you are not an intended recipient of this message, please notify the sender by replying to this message and then delete it from your system. Use, dissemination, distribution or reproduction of this message by unintended recipients is not authorized and may be unlawful. <o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><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, if any) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any matter addressed herein.</span><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-family:"Arial","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"'> <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>Julie Martiniello<br><b>Sent:</b> Wednesday, September 14, 2016 1:47 PM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBAPT] Lapsed bequest - Per Capita Question<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>This is my understanding:<o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>If the Will says <u>Per Capita,</u> then the distribution would go to A and B equally. As Tom said, there is no lapsed gift because he put <u>Per Capita</u> in his Will.<o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>C's child must get notice of the probate as he/she is an heir at law by right of representation and notice is required to all heirs at law in Washington. <o:p></o:p></p></div></div></div><div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>On Wed, Sep 14, 2016 at 11:55 AM, James B. Dolan <<a href="mailto:jbdolan@jbdolan.com" target="_blank">jbdolan@jbdolan.com</a>> wrote:<o:p></o:p></p><blockquote style='border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-top:5.0pt;margin-right:0in;margin-bottom:5.0pt'><div><div><div><div><div><div><div><div><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F497D'>Colleagues:</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'>Somewhat chagrined to ask the following . . . </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'>Decedent’s Will states in Article pertaining to family:</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'>“I am the single father of three children, A, B, and C. The provisions of this Will shall apply to my child(sic) named above, and their issue and any children who may be hereafter born to or adopted by me.”</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'>Decedent’s Will states in Article pertaining to disposition of property:</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'>“I give all of my property and estate to be equally divided between my children, A, B and C, <u>per capita</u>.” (Emphasis in original.) That’s it - no other conditions regarding beneficiaries are stated.</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'>A and B are alive, C predeceased decedent, leaving one child.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b>RCW 11.12.120</b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b>Lapsed gift—Procedure and proof.</b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:.25in'>(1) If a will makes a gift to a person on the condition that the person survive the testator and the person does not survive the testator, then, unless otherwise provided, the gift lapses and falls into the residue of the estate to be distributed under the residuary clause of the will, if any, but otherwise according to the laws of descent and distribution.<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:.25in'>(2) If the will gives the residue to two or more persons, the share of a person who does not survive the testator passes, unless otherwise provided, and subject to RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.12.110" target="_blank">11.12.110</a>, to the other person or persons receiving the residue, in proportion to the interest of each in the remaining part of the residue.<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'>The “per capita” language is giving me pause, and I have talked with two different attorneys who have offered two different opinions.</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'>Question 1: does estate get divided between A and B only (1/2 each), or does estate get divided between A, B, and child of C (1/3 each)?</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'>Question2: regardless of answer to Question 1, does C’s child receive notice of the probate?</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'>Thank you for your insights.</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'>Jim Dolan</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'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='color:#1F497D'>Jones Butler Dolan, PS</span></b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><u><span style='color:#1F497D'><a href="http://www.jbdolan.com" target="_blank">www.jbdolan.com</a></span></u><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><u><span style='color:#1F497D'><a href="http://www.jonesbutlerdolan.com" target="_blank">www.jonesbutlerdolan.com</a></span></u><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'><u><span style='color:#1F497D'>Mount Vernon</span></u><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'>P.O. Box 2784</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F497D'>415 Pine Street </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F497D'>Mount Vernon, WA 98273</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:360-336-2939" target="_blank">360-336-2939</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'>Facsimile: <a href="tel:360-336-2949" target="_blank">360-336-2949</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'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><u><span style='color:#1F497D'>Stanwood</span></u><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'>P.O. Box 458</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F497D'>10027 - 269th Place NW (SR 532)</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F497D'>Stanwood, WA 98292</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:360-629-3833" target="_blank">360-629-3833</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'>Facsimile: <a href="tel:360-629-6253" target="_blank">360-629-6253</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'> </span><o:p></o:p></p></div><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'> </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></div></div></div></div></div></div></div></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></blockquote></div><p class=MsoNormal><br><br clear=all><o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><p class=MsoNormal>-- <o:p></o:p></p><div><div><div><div><p class=MsoNormal><span style='font-size:9.5pt;color:#888888'>-- </span><o:p></o:p></p><div><div><div><div><div><p class=MsoNormal><span style='font-size:9.5pt;font-family:"Tahoma","sans-serif";color:#666666'>Respectfully,</span><span style='font-size:9.5pt;color:#888888'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:9.5pt;font-variant:small-caps;color:#666666'><br></span><span style='font-size:13.5pt;font-variant:small-caps;color:#666666'>Julie A. Martiniello |</span><span style='font-size:13.5pt;font-variant:small-caps;color:#888888'> Attorney</span><span style='font-size:13.5pt;font-variant:small-caps;color:#666666'> | DIMENSION L</span><span style='font-size:13.5pt;font-variant:small-caps;color:#888888'>AW</span><span style='font-size:13.5pt;font-variant:small-caps;color:#666666'> G</span><span style='font-size:13.5pt;font-variant:small-caps;color:#888888'>ROUP</span><span style='font-size:13.5pt;font-variant:small-caps;color:#666666'> </span><span style='font-size:13.5pt;font-variant:small-caps;color:#888888'>P</span><span style='font-size:13.5pt;font-variant:small-caps;color:#666666'>LLC </span><span style='font-size:9.5pt;color:#1F497D'><br></span><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";font-variant:small-caps;color:#666666'>234 SW 43rd St, Suite MA | Renton, WA 9805</span><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";font-variant:small-caps;color:#888888'>7</span><span style='font-size:7.5pt;font-variant:small-caps;color:#1F497D'><br></span><span style='font-size:7.5pt;font-variant:small-caps;color:#3D85C6'>t: <u>206.973.3500 ext 104</u> | f: </span><u><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";font-variant:small-caps;color:#3D85C6'>206.577.5090</span></u><u><span style='font-size:7.5pt;font-variant:small-caps;color:#3D85C6'> </span></u><span style='font-size:7.5pt;font-variant:small-caps;color:#3D85C6'> |</span><span style='font-size:7.5pt;font-family:"Arial","sans-serif";font-variant:small-caps;color:#3D85C6'> e: Julie<u>@<a href="http://dimensionlaw.com/" target="_blank"><span style='color:#1155CC'>dimensionlaw.com</span></a></u> </span><span style='font-size:7.5pt;font-variant:small-caps;color:#3D85C6'>| <a href="http://www.dimensionlaw.com/" target="_blank"><span style='color:#1155CC'>www.dimensionlaw.com</span></a></span><span style='font-size:9.5pt;color:#888888'><o:p></o:p></span></p><div><p class=MsoNormal><span style='font-size:9.5pt;color:#3D85C6'> </span><span style='font-size:9.5pt;color:#888888'><o:p></o:p></span></p><div><p class=MsoNormal><i><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#E06666'>*EFFECTIVE APRIL 6, 2015, PLEASE TAKE NOTE OF OUR NEW ADDRESS AND FAX NUMBER*</span></i><span style='font-size:10.0pt;color:#888888'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:9.5pt;color:#888888'><o:p> </o:p></span></p></div><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#3D85C6'>PRIVILEGED AND CONFIDENTIAL:</span><span style='font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#0B5394'> </span><span style='font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#666666'>This e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at the e-mail address below; and destroy all paper and electronic copies.</span><span style='font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#888888'> </span><span style='font-size:9.5pt;color:#888888'><o:p></o:p></span></p></div></div></div></div></div></div></div></div></div></div><p class=MsoNormal><br><span style='font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#3D85C6'>PRIVILEGED AND CONFIDENTIAL:</span><span style='font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#0B5394'> </span><span style='font-size:7.5pt;font-family:"Tahoma","sans-serif";color:#666666'>This e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at the e-mail address below; and destroy all paper and electronic copies.</span><o:p></o:p></p></div></body></html>