<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=us-ascii">
<meta name="Generator" content="Microsoft Word 14 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:Garamond;
panose-1:2 2 4 4 3 3 1 1 8 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri","sans-serif";}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p.MsoAcetate, li.MsoAcetate, div.MsoAcetate
{mso-style-priority:99;
mso-style-link:"Balloon Text Char";
margin:0in;
margin-bottom:.0001pt;
font-size:8.0pt;
font-family:"Tahoma","sans-serif";}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman","serif";}
span.EmailStyle18
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:windowtext;}
span.EmailStyle19
{mso-style-type:personal;
font-family:"Times New Roman","serif";
color:windowtext;}
span.BalloonTextChar
{mso-style-name:"Balloon Text Char";
mso-style-priority:99;
mso-style-link:"Balloon Text";
font-family:"Tahoma","sans-serif";}
span.EmailStyle22
{mso-style-type:personal-reply;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.apple-converted-space
{mso-style-name:apple-converted-space;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="blue" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal"><span style="color:#1F497D">They are in Section 132. From a quick Google search, my understanding is section 132 are Charter “C” (the cheapest Charter tickets and furthest away from midfield).</span><br>
<br>
<o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Jared E. Adams, JD, LL.M.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Condie & Adams, PLLC<br>
611 4th Avenue, Suite A<br>
Kirkland, WA 98033<br>
(voice): (425) 450-1040 <br>
(fax): (425) 450-1041<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">(email):
</span><span style="color:#1F497D"><a href="mailto:jared@condieadams.com"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">jared@condieadams.com</span></a></span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">(web):
</span><span style="color:#1F497D"><a href="http://www.condieadams.com/"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">www.condieadams.com</span></a></span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Courier New";color:#1F497D"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Courier New";color:navy">Unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not
be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">PLEASE READ THIS ENTIRE DISCLAIMER</span></b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">
</span><span style="color:navy"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">This message is from the Law Office of CONDIE & ADAMS, PLLC, and is intended only for the addressee. The information contained in this message is privileged, confidential,
and protected by the attorney-client or attorney work product privileges. Unauthorized forwarding, printing, copying, distribution, disclosure or use of such information is strictly prohibited. If you are not the addressee, please promptly delete this message
and notify the sender of the delivery error by return e-mail or you may call our office at (425) 450-1040. Nothing in this message should be interpreted as a digital or electronic signature that can be used to authenticate a contract or other legal document.</span><span style="color:#1F497D"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="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>Maureen Wickert<br>
<b>Sent:</b> Monday, October 31, 2016 11:29 AM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv'<br>
<b>Subject:</b> Re: [WSBAPT] Estate Tax Value for Seahawks Season Tickets?<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><a name="_MailEndCompose"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">Are the seats charter seats?<o:p></o:p></span></a></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif""><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">Very truly yours,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">Maureen A. Wickert, Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><img border="0" width="192" height="48" id="Picture_x0020_1" src="cid:image001.jpg@01D2336D.50F23C70" alt="Business card for email"><b><span style="font-size:16.0pt;font-family:"Garamond","serif""><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">14900 Interurban Avenue South, Suite 255<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif""> Tukwila, WA 98168<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif""> Phone: 206-859-5502<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif""> Fax: 206-260-9005<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">
</span><a href="http://www.wickertlawoffice.com/"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">www.wickertlawoffice.com</span></a><span style="font-size:12.0pt;font-family:"Times New Roman","serif""><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">
</span><a href="mailto:wickertlaw@comcast.net"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">wickertlaw@comcast.net</span></a><span style="font-size:12.0pt;font-family:"Times New Roman","serif""><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><i><span style="font-size:10.0pt;font-family:"Times New Roman","serif";color:#000099">This electronic message contains information which may be confidential and/or legally privileged.
The information is intended for the use of the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this transmission is prohibited. If you have received this
electronic transmission in error, please notify me by telephone or by email immediately.</span></i></b><span style="font-size:10.0pt;font-family:"Times New Roman","serif""><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif""><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <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>Jared E. Adams<br>
<b>Sent:</b> October 31, 2016 11:23<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Estate Tax Value for Seahawks Season Tickets?<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Happy Halloween!<o:p></o:p></p>
<p class="MsoNormal">I’ve got a question that I am sure others have dealt with. Client dies with 2 seasons tickets for the Seahawks. Her will makes a specific bequest of the tickets to a beneficiary. Client’s estate is taxable, so I need to determine the
value of the tickets. Any simple way of doing this?<o:p></o:p></p>
<p class="MsoNormal">Thanks in advance!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Jared<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Jared E. Adams, JD, LL.M.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Condie & Adams, PLLC<br>
611 4th Avenue, Suite A<br>
Kirkland, WA 98033<br>
(voice): (425) 450-1040 <br>
(fax): (425) 450-1041<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">(email):
</span><span style="color:#1F497D"><a href="mailto:jared@condieadams.com"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">jared@condieadams.com</span></a></span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">(web):
</span><span style="color:#1F497D"><a href="http://www.condieadams.com/"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">www.condieadams.com</span></a></span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Courier New";color:#1F497D"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Courier New";color:navy">Unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not
be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">PLEASE READ THIS ENTIRE DISCLAIMER</span></b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">
</span><span style="color:navy"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">This message is from the Law Office of CONDIE & ADAMS, PLLC, and is intended only for the addressee. The information contained in this message is privileged, confidential,
and protected by the attorney-client or attorney work product privileges. Unauthorized forwarding, printing, copying, distribution, disclosure or use of such information is strictly prohibited. If you are not the addressee, please promptly delete this message
and notify the sender of the delivery error by return e-mail or you may call our office at (425) 450-1040. Nothing in this message should be interpreted as a digital or electronic signature that can be used to authenticate a contract or other legal document.</span><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>