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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><a name="_MailEndCompose">Charter seats actually come with a license for the seats. <o:p></o:p></a></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'>Very truly yours,<o:p></o:p></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'>Maureen A. Wickert, Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'><img width=192 height=48 style='width:2.0in;height:.5in' id="Picture_x0020_1" src="cid:image003.jpg@01D2336C.AA4EA110" alt="Business card for email"></span></span><span style='mso-bookmark:_MailEndCompose'><b><span style='font-size:16.0pt;font-family:"Garamond",serif'><o:p></o:p></span></b></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'>14900 Interurban Avenue South, Suite 255<o:p></o:p></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'> Tukwila, WA 98168<o:p></o:p></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'> Phone: 206-859-5502<o:p></o:p></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'> Fax: 206-260-9005<o:p></o:p></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'> </span><a href="http://www.wickertlawoffice.com/"><span style='mso-bookmark:_MailEndCompose'>www.wickertlawoffice.com</span><span style='mso-bookmark:_MailEndCompose'></span></a><span style='mso-bookmark:_MailEndCompose'><o:p></o:p></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'> </span><a href="mailto:wickertlaw@comcast.net"><span style='mso-bookmark:_MailEndCompose'>wickertlaw@comcast.net</span><span style='mso-bookmark:_MailEndCompose'></span></a><span style='mso-bookmark:_MailEndCompose'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='mso-bookmark:_MailEndCompose'><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></span><span style='mso-bookmark:_MailEndCompose'><span style='font-size:10.0pt'><o:p></o:p></span></span></p><p class=MsoNormal><span style='mso-bookmark:_MailEndCompose'><o:p> </o:p></span></p><span style='mso-bookmark:_MailEndCompose'></span><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'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Christopher Small<br><b>Sent:</b> October 31, 2016 11:40<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] Estate Tax Value for Seahawks Season Tickets?<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><div><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><div><p class=MsoNormal><o:p> </o:p></p></div><div><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><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Cheers,<o:p></o:p></p></div></div></div><div><p class=MsoNormal><br clear=all><o:p></o:p></p><div><div><div><div><div><div><div><div><p class=MsoNormal>Christopher Small<o:p></o:p></p></div></div><div><p class=MsoNormal><a href="http://cmslawfirm.com" target="_blank">CMS Law Firm LLC</a><o:p></o:p></p></div><div><p class=MsoNormal>150 Lake St., Suite 227<o:p></o:p></p></div><div><p class=MsoNormal>Kirkland, WA 98033<o:p></o:p></p></div><div><p class=MsoNormal>206.659.1512<o:p></o:p></p></div></div></div></div></div></div></div><p class=MsoNormal><o:p> </o:p></p><div><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><blockquote style='border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in'><div><div><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><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><div><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 style='width:2.0in;height:.5in' id="m_-229569644791735944Picture_x0020_1" src="cid:image002.jpg@01D2336C.AA468AC0" 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><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <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></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><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></div></div><div><div><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><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'>(web): </span><span style='color:#1F497D'><a href="http://www.condieadams.com/" target="_blank"><span style='font-size:10.0pt;font-family:"Arial",sans-serif'>www.condieadams.com</span></a></span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='font-family:"Courier New";color:#1F497D'> </span></b><o:p></o:p></p><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><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='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><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'>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 <a href="tel:%28425%29%20450-1040" target="_blank">(425) 450-1040</a>. 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><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p></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><o:p> </o:p></p></div></div></body></html>