<HTML><HEAD></HEAD>
<BODY dir=ltr>
<DIV dir=ltr>
<DIV style="FONT-SIZE: 14pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV><FONT size=4>Hi Again.</FONT></DIV>
<DIV><FONT size=4></FONT> </DIV>
<DIV><FONT size=4>I am helping a PR with a probate of a will which states in
part: “I give and bequeath all stock investments which I own at my
death... to nephews”... All Rest and Residue to a different
beneficiary. About $4000 in dividends received after date of
death.</FONT></DIV>
<DIV><FONT size=4></FONT> </DIV>
<DIV><FONT size=4> Do we assume that only the principle stock was “owned”
by decedent and not send any of the dividends to the nephews, i.e. dividend
isn’t “owned” until received, OR, do we calculate and pro-rate the
dividends for the period before and after the DOD and give the specific legatee
(I don’t think there is such a word as a bequeathee even though
there is such a thing as a devisee??) the prorated amount accrued up to the
DOD? And of course it is possible the market went up or down at different
rates during the last quarter, but I hope we don’t have to track that to the
DOD?</FONT></DIV>
<DIV><FONT size=4></FONT> </DIV>
<DIV><FONT size=4>Other ideas.</FONT></DIV>
<DIV><FONT size=4></FONT> </DIV>
<DIV><FONT size=4>Josh</FONT></DIV>
<DIV><FONT size=4></FONT> </DIV>
<DIV style="FONT-SIZE: 14pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">Joshua F.
Grant, PS<BR>Attorney at Law<BR>P. O. Box 619<BR>Wilbur, WA 99185<BR>tel 509 647
5578<BR>fax 509 647 2734<BR></DIV></DIV></DIV></BODY></HTML>