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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><div><p class=MsoNormal><span style='color:#1F497D'>Yes, the adult children are named beneficiaries. The children want to roll the retirement accounts into inherited IRA accounts. Natalie Choate’s Life and Death Planning for Retirement Benefits has a section on Post-death distributions, IRA-to-IRA transfers which I read but I am not comfortable counseling client on this so I suggested speaking to an accountant. The client has a financial advisor she is working with. Maybe that’s sufficient. Thank you!</span><span style='color:red'><o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:2.0pt'><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='margin-bottom:2.0pt'><span style='color:#1F497D'>Regards,</span><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'> <br><br></span><b><span style='font-size:12.0pt;color:#0070C0'>Doris Eslinger</span></b><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br></span><b><span style='font-size:9.0pt;color:#0070C0'>Attorney at Law</span></b><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br></span><b><span style='font-family:"Felix Titling";font-variant:small-caps;color:#1F497D;letter-spacing:.6pt'>Eslinger Law Office, </span></b><b><span style='font-family:"Felix Titling";color:#1F497D;letter-spacing:.6pt'>PLLC</span></b><b><span style='font-size:12.0pt;font-family:"Garamond","serif";color:#1F497D;letter-spacing:2.0pt'> </span></b><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br>2200 112th Ave NE | Suite 200 | Bellevue, WA 98005 | Phone: (425) 451-3237 | <br>Fax: (425) 633-2468 | <a href="mailto:doris@eslingerlawoffice.com"><span style='color:#0065A2'>doris@eslingerlawoffice.com</span></a> | </span><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:#0070C0'><a href="http://www.eslingerlawoffice.com/"><span style='color:#0070C0'>eslingerlawoffice.com</span></a></span><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'> </span><span style='color:#1F497D'> </span><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br></span><b><span style='font-size:8.0pt;color:#1F497D;letter-spacing:.6pt'><br></span></b><span style='font-size:8.0pt;font-family:"Times New Roman","serif";color:#1F497D'>----------------------------------------------------------------------------------------------------<o:p></o:p></span></p><p class=MsoNormal style='line-height:8.0pt;mso-line-height-rule:exactly'><span style='font-size:8.0pt;font-family:"Times New Roman","serif";color:black'><br></span><span style='font-size:8.0pt;font-family:"Times New Roman","serif";color:#1F497D'>This message 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) 451-3237. 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.<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>John Creahan<br><b>Sent:</b> Wednesday, November 02, 2016 7:40 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Accountant Referral<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#595959'>Hi Doris,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#595959'>I’m not sure an accountant is the best person to help the beneficiaries with inherited IRA questions. I can’t think of any complex tax issues around inherited IRAs – the withdrawals are taxed as ordinary income (assuming they didn’t inherit a Roth account). <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#595959'>Were the children named as beneficiaries on the father’s beneficiary designation form? <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#595959'>John<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#595959'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Tw Cen MT","sans-serif";color:#595959'>John Creahan</span><span style='font-size:12.0pt;font-family:"Tw Cen MT","sans-serif";color:#595959'><br><a href="mailto:john@cairn-law.com"><span style='color:#595959'>john@cairn-law.com</span></a><o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:12.0pt;font-family:"Tw Cen MT","sans-serif";color:#595959'>1325 4<sup>th</sup> Ave., Suite 940<br>Seattle, WA 98101<br>206-621-5848<br><a href="http://www.cairn-law.com/"><span style='color:#595959'>www.cairn-law.com</span></a></span><span style='font-size:12.0pt;font-family:"Tw Cen MT","sans-serif";color:#4F6228'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#39471D'><img border=0 width=161 height=60 id="Picture_x0020_1" src="cid:image002.png@01D235A0.8B6FB8C0" alt="cid:image001.png@01CE636C.3EB992D0"></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#595959'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#595959'><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>Doris Eslinger<br><b>Sent:</b> Wednesday, November 2, 2016 6:20 PM<br><b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br><b>Subject:</b> [WSBAPT] Accountant Referral<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Can someone recommend an accountant who is familiar with tax issues regarding inherited IRA (beneficiary IRA). The beneficiaries are children of the decedent. Thank you!<span style='color:red'><o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:2.0pt'><o:p> </o:p></p><p class=MsoNormal style='margin-bottom:2.0pt'>Regards,<span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'> <br><br></span><b><span style='font-size:12.0pt;color:#0070C0'>Doris Eslinger</span></b><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br></span><b><span style='font-size:9.0pt;color:#0070C0'>Attorney at Law</span></b><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br></span><b><span style='font-family:"Felix Titling";font-variant:small-caps;color:#1F497D;letter-spacing:.6pt'>Eslinger Law Office, </span></b><b><span style='font-family:"Felix Titling";color:#1F497D;letter-spacing:.6pt'>PLLC</span></b><b><span style='font-size:12.0pt;font-family:"Garamond","serif";color:#1F497D;letter-spacing:2.0pt'> </span></b><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br>2200 112th Ave NE | Suite 200 | Bellevue, WA 98005 | Phone: (425) 451-3237 | <br>Fax: (425) 633-2468 | <a href="mailto:doris@eslingerlawoffice.com"><span style='color:#0065A2'>doris@eslingerlawoffice.com</span></a> | </span><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:#0070C0'><a href="http://www.eslingerlawoffice.com/"><span style='color:#0070C0'>eslingerlawoffice.com</span></a></span><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'> </span><span style='color:#1F497D'> </span><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br></span><b><span style='font-size:8.0pt;color:#1F497D;letter-spacing:.6pt'><br></span></b><span style='font-size:8.0pt;font-family:"Times New Roman","serif";color:#1F497D'>----------------------------------------------------------------------------------------------------<o:p></o:p></span></p><p class=MsoNormal style='line-height:8.0pt;mso-line-height-rule:exactly'><span style='font-size:8.0pt;font-family:"Times New Roman","serif";color:black'><br></span><span style='font-size:8.0pt;font-family:"Times New Roman","serif";color:#1F497D'>This message 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) 451-3237. 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.<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>