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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Consider an “Alternate Valuation Date“ for the Seahawks tickets to be following the last game of the regular season. Then you’ll know what those suckers were
really worth.<o:p></o:p></span></p>
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<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Glenn D. Price, J.D.<br>
Price & Farrington, PLLC <br>
<i>Attorneys and Counselors at Law<o:p></o:p></i></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: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>Christopher Small<br>
<b>Sent:</b> Monday, October 31, 2016 11:40 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>
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<p class="MsoNormal">Call the ticket office and ask what the price is? Even with charter they should be able to tell what it costs to get back into them from scratch.<o:p></o:p></p>
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<p class="MsoNormal">If they are for this season if they want to keep them they'll likely have to pay for them themselves (unless the gift is those tickets forever).<o:p></o:p></p>
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<p class="MsoNormal">Cheers,<o:p></o:p></p>
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<p class="MsoNormal">Christopher Small<o:p></o:p></p>
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<p class="MsoNormal"><a href="http://cmslawfirm.com" target="_blank">CMS Law Firm LLC</a><o:p></o:p></p>
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<p class="MsoNormal">150 Lake St., Suite 227<o:p></o:p></p>
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<p class="MsoNormal">Kirkland, WA 98033<o:p></o:p></p>
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<p class="MsoNormal">206.659.1512<o:p></o:p></p>
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<p class="MsoNormal">On Mon, Oct 31, 2016 at 11:29 AM, Maureen Wickert <<a href="mailto:wickertlaw@comcast.net" target="_blank">wickertlaw@comcast.net</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"><a name="m_-229569644791735944__MailEndCompose">Are the seats charter seats?</a><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Very truly yours,<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Maureen A. Wickert, Attorney at Law<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><img border="0" width="192" height="48" id="m_-229569644791735944Picture_x0020_1" src="cid:image001.jpg@01D23371.A4A1BDB0" alt="Business card for email"><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">14900 Interurban Avenue South, Suite 255<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> Tukwila, WA 98168<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> Phone:
<a href="tel:206-859-5502" target="_blank">206-859-5502</a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> Fax:
<a href="tel:206-260-9005" target="_blank">206-260-9005</a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">
<a href="http://www.wickertlawoffice.com/" target="_blank">www.wickertlawoffice.com</a><o:p></o:p></p>
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<a href="mailto:wickertlaw@comcast.net" target="_blank">wickertlaw@comcast.net</a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><i><span style="font-size:10.0pt;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><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>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" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Estate Tax Value for Seahawks Season Tickets?<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">Happy Halloween!<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">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" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Thanks in advance!<o:p></o:p></p>
<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">Jared<o:p></o:p></p>
<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"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Jared E. Adams, JD, LL.M.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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): <a href="tel:%28425%29%20450-1040" target="_blank">(425) 450-1040</a> <br>
(fax): <a href="tel:%28425%29%20450-1041" target="_blank">(425) 450-1041</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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" target="_blank"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">jared@condieadams.com</span></a></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><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.</span></b><o:p></o:p></p>
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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">PLEASE READ THIS ENTIRE DISCLAIMER</span></b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">
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