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<p class="MsoNormal"><span style="color:#1F497D">I think if they are charter seats, then the value would be the current cost of the licenses for the seats.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">The resale value of the tickets themselves, I think would be fair market value of the tickets that the decedent already owned. I don’t think there would be a value to the right to purchase the tickets in future
years – because the beneficiary would have to pay for the tickets in order to own them.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#1F497D">The value of my input: 2 cents.<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Lucida Handwriting";color:#31849B">Kerry Brink<o:p></o:p></span></b></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""> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Jared E. Adams<br>
<b>Sent:</b> Monday, October 31, 2016 11:23 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> [WSBAPT] Estate Tax Value for Seahawks Season Tickets?<o:p></o:p></span></p>
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<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>
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