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<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="color:#595959;mso-bidi-language:AR-SA">It depends. I generally recommend simply changing an asset’s title in cases where a married couple has (presumptive) community property titled in their individual
names. I might use a limited community property agreement in Ashley’s situation, particularly if it is a relatively new marriage, assuming the client wants to convert separate property to community (although the parties should consult separate counsel in that
case). <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="color:#595959;mso-bidi-language:AR-SA">I recommend against a “three-pronged” community property agreement which transfers assets at death – compared to a will, a three-pronged community property
agreement has potentially significant disadvantages and no advantages that I am aware of.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="color:#595959;mso-bidi-language:AR-SA">Also, remember that the conversion of separate property to community is a gift from one spouse to the other. This is something to watch out for if the recipient
spouse is not a US citizen. <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="color:#595959;mso-bidi-language:AR-SA">Hope this helps,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="color:#595959;mso-bidi-language:AR-SA">John<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#595959;mso-bidi-language:AR-SA"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-bidi-language:AR-SA;mso-no-proof:yes">John Creahan</span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-bidi-language:AR-SA;mso-no-proof:yes"><o:p></o:p></span></p>
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</span><b style="mso-bidi-font-weight:normal"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:red;mso-bidi-language:AR-SA;mso-no-proof:yes">Now located in the heart of Fremont<br>
</span></b><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-bidi-language:AR-SA;mso-no-proof:yes">3417 Evanston Ave. N, Suite 312<br>
Seattle, WA 98103<br>
206-578-5877</span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#4F6228;mso-bidi-language:AR-SA;mso-no-proof:yes"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman""> wsbapt-bounces@lists.wsbarppt.com
[mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Sharon Rutberg<br>
<b>Sent:</b> Friday, April 21, 2017 1:32 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] More than 2 step-ups in basis one one property?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><a name="_MailEndCompose"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">This is of interest. John, what is your preferred way to make that conversion? Using a community property agreement?
</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Sharon C. Rutberg, Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Salmon Bay Law Group, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">1734 NW Market St.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Seattle, WA 98107<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">206-735-3177, ext. 2<o:p></o:p></span></p>
<p class="MsoNormal"><a href="mailto:sharon@salmonbaylaw.com"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif">sharon@salmonbaylaw.com</span></a><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Website:
<a href="http://www.salmonbaylaw.com"><span class="SpellE">www.salmonbaylaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Washington State Bar #47055<br>
D.C. Bar #420576<br>
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<p class="MsoNormal" style="margin-bottom:16.2pt;background:white"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:#1F497D">IRS Circular 230 Disclaimer: To ensure compliance with requirements imposed by the IRS, we inform you that to the
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<a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span class="SpellE">wsbapt-bounces@lists.wsbarppt.com</span></a> [<span class="SpellE"><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span class="GramE">mailto:wsbapt-bounces@lists.wsbarppt.com</span></a></span>]
<b>On Behalf Of </b>John Creahan<br>
<b>Sent:</b> Friday, April 21, 2017 12:24 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] More than 2 step-ups in basis one one property?<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Yes, if they converted wife's separate property into community property with her second spouse.<br>
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John Creahan<br>
Cairn Law, PLLC<br>
206-578-5877<br>
Sent from my phone<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt;mso-outline-level:1"><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"><a href="mailto:ashleyraymondlaw@gmail.com">Ashley Raymond</a></span><br>
<b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Sent: </span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">ý4/ý21/ý2017 12:15 PM</span><br>
<b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">To: </span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><a href="mailto:wsbapt@lists.wsbarppt.com">WSBA Probate & Trust Listserv</a></span><br>
<b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Subject: </span>
</b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">[WSBAPT] More than 2 step-ups in basis one one property?</span><o:p></o:p></p>
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<p class="MsoNormal">Husband and wife own multiple properties as community property. Husband dies and property gets a step-up in basis. Wife remarries. 2nd husband dies. Can wife get another step-up in basis in the properties?
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Ashley Raymond, J.D., LL.M.</span></b><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666">Ashley Raymond, PLLC</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666">707 S. Grady Way, Suite 600</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666">Renton, WA 98057</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="color:#666666">Ph: 425-496-7495 | Fax: 425-406-6331</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><a href="mailto:ashley@ashleyraymondlaw.com" target="_blank">ashley@ashleyraymondlaw.com</a></span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Bellevue Office:</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666666">Bellevue, WA 98004 </span><span style="font-size:10.0pt;font-family:"Arial",sans-serif">
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