<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto"><div><span></span></div><div><meta http-equiv="content-type" content="text/html; charset=utf-8"><div>I agree with the court. Under RCW 6.15.020 a decedent's IRA was exempt when he was alive, so it, unlike certain other nonprobate assets, cannot be forced to contribute to the expenses of or claims against the estate. </div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature">There is one exception I am aware of: federal law overrides the exemption for past income and employment taxes owed to the IRS. But even there, the Manual indicates the IRS only goes after IRA assets in especially egregious circumstances while the participant is alive. </div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature">I'm not sure this would apply to an IRA previously inherited by the decedent, which is not exempt at least in bankruptcy. </div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature">I suppose too the federal estate tax lien would attach if applicable. </div><div id="AppleMailSignature"><br></div><div id="AppleMailSignature">John Sullivan<br><br>Sent from my iPhone</div><div><br>On Apr 14, 2017, at 4:26 PM, Jeff Davis <<a href="mailto:jeff@bellanddavispllc.com">jeff@bellanddavispllc.com</a>> wrote:<br><br></div><blockquote type="cite"><div><meta http-equiv="Content-Type" content="text/html; charset=us-ascii"><meta name="Generator" content="Microsoft Word 15 (filtered medium)"><style><!--
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</o:shapelayout></xml><![endif]--><div class="WordSection1"><p class="MsoNormal">For what it is worth, attached is a probate court’s memorandum opinion denying my motion to stop the distribution of an inherited IRA going to decedent’s children because there were insufficient estate assets to pay creditors.<o:p></o:p></p><p class="MsoNormal"><o:p> </o:p></p><p class="MsoNormal">Jeff Davis<o:p></o:p></p><p class="MsoNormal"><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"><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>Glenn Price<br><b>Sent:</b> Friday, April 14, 2017 4:07 PM<br><b>To:</b> WSBA Probate & Trust Listserv (<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>) <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> [WSBAPT] Beneficiary of IRA responsible for expenses/estate tax<o:p></o:p></p></div></div><p class="MsoNormal"><o:p> </o:p></p><p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p><p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p><p class="MsoNormal"><o:p> </o:p></p><p class="MsoNormal"><span style="font-size:12.0pt">Is a non-spouse beneficiary of an IRA liable for payment of expenses or estate tax of the decedent’s estate?<o:p></o:p></span></p><p class="MsoNormal"><o:p> </o:p></p><p class="MsoNormal"><o:p> </o:p></p><p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in"><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" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Parkwood Office Center<br></span><b><span style="font-size:12.0pt;color:#1F497D">2370 130<sup>th</sup> Avenue N.E., Suite 103</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"><br>Bellevue, Washington 98005<br>Phone: 425.451.3583 Fax: 425.522.4818<o:p></o:p></span></p><p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Email: </span><u><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><a href="mailto:glenn@pricefarrington.com">glenn@pricefarrington.com</a></span></u><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"><br>Home page: <a href="http://www.pricefarrington.com/" title="blocked::http://www.pricefarrington.com/">www.pricefarrington.com</a><o:p></o:p></span></p><p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Estate, Tax, Retirement and Asset Protection Planning</span><span style="color:#993366"><o:p></o:p></span></p><p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">This e-mail and any attachment is intended solely for the use of the addressee(s) and is privileged and confidential within the attorney-client privilege. If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment. </span><span style="color:#993366"><o:p></o:p></span></p><p class="MsoNormal" style="margin-left:.5in"><b><i><span style="font-size:10.0pt;color:navy">IRS Circular 230 provides that this message cannot be used to avoid any IRS tax penalties.</span></i></b><span style="color:#993366"><o:p></o:p></span></p><p class="MsoNormal" style="margin-left:.5in"><o:p> </o:p></p><p class="MsoNormal" style="margin-left:.5in"><i><span style="color:navy">No trees have been killed in the sending of this message, but billions of electrons have been horribly inconvenienced.<o:p></o:p></span></i></p><p class="MsoNormal"><o:p> </o:p></p><p class="MsoNormal"><o:p> </o:p></p></div></div></blockquote><blockquote type="cite"><div><0029. Memorandum Opinion & Order.12.14.15.pdf></div></blockquote><blockquote type="cite"><div><span>_______________________________________________</span><br><span>WSBAPT mailing list</span><br><span><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a></span><br><span><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></div></blockquote></div></body></html>