<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=windows-1255">
<meta name="Generator" content="Microsoft Word 14 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:Garamond;
panose-1:2 2 4 4 3 3 1 1 8 3;}
@font-face
{font-family:Nyala;
panose-1:2 0 5 4 7 3 0 2 0 3;}
@font-face
{font-family:"Vladimir Script";
panose-1:3 5 4 2 4 4 7 7 3 5;}
@font-face
{font-family:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman","serif";}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p.MsoAcetate, li.MsoAcetate, div.MsoAcetate
{mso-style-priority:99;
mso-style-link:"Balloon Text Char";
margin:0in;
margin-bottom:.0001pt;
font-size:8.0pt;
font-family:"Tahoma","sans-serif";}
span.BalloonTextChar
{mso-style-name:"Balloon Text Char";
mso-style-priority:99;
mso-style-link:"Balloon Text";
font-family:"Tahoma","sans-serif";}
span.EmailStyle19
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.EmailStyle20
{mso-style-type:personal-reply;
font-family:"Calibri","sans-serif";
color:#1F497D;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="blue" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I would anticipate that if it was still her separate property on the face of the deed then a community property agreement executed after their marriage would
suffice. In lieu of that, her transferring to both of them as a married couple on the face of the deed also would accomplish this.
<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>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Kailei<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Kailei B. Feeney</span><b><span style="font-size:16.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><br>
</span></b><i><span style="font-size:11.0pt;font-family:"Garamond","serif";color:#1F497D">Attorney-at-Law<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Garamond","serif";color:#1F497D"><img width="198" height="110" id="_x0000_i1027" src="cid:image001.png@01D2BAA9.3D82B020" alt="cid:image002.png@01CE1502.B7F074B0"><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">Seattle, WA 98116-3705
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">(206)938-5500
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#1F497D"><a href="mailto:kailei@westseattlelaw.com">kailei@westseattlelaw.com</a></span><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><a href="http://www.westseattlelaw.com/"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">www.westseattlelaw.com</span></a></span><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:#002E8A">Click here to connect with de Vrieze | Carney on Facebook:
</span></b><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span></b><a href="https://www.facebook.com/DeVriezeCarney"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";text-decoration:none"><img border="0" width="100" height="30" id="Picture_x0020_1" src="cid:image002.png@01D2BAA9.3D82B020" alt="FB Logo"></span></b></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Calibri","sans-serif";color:gray">CONFIDENTIAL & PRIVILEGED.
</span><span style="font-size:10.0pt;font-family:Nyala;color:gray">This e-mail message may contain legally privileged and/or confidential information. 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. Unless you have previously signed an engagement agreement with this firm, and the firm has accepted you as a client, NO exchange of information by virtue of emails or communications will create any attorney client relationship,
including any duty of confidentiality, between sender and/or recipient. </span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:gray"><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>Sharon Rutberg<br>
<b>Sent:</b> Friday, April 21, 2017 1:32 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>
</div>
</div>
<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">www.salmonbaylaw.com</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>
<br>
NOTICES<br>
The contents of this message and any attachments may be protected by the attorney-client privilege, work product doctrine, and/or other applicable protections. If you are not the intended recipient or have received this message in error, please notify the sender
and promptly delete the message. Thank you for your assistance.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";color:black"><o:p> </o:p></span></p>
<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
extent this communication contains advice relating to a Federal tax issue, it is not intended or written to be used, and it may not be used, for (i) the purpose of avoiding any penalties that may be imposed on you or any other person or entity under the Internal
Revenue Code or (ii) promoting or marketing to another party any transaction or matter addressed herein.<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";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"">
<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>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>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<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>
<br>
John Creahan<br>
Cairn Law, PLLC<br>
206-578-5877<br>
Sent from my phone<o:p></o:p></span></p>
</div>
</div>
<div>
<div class="MsoNormal" align="center" style="text-align:center">
<hr size="2" width="100%" align="center">
</div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><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>
</div>
<div>
<div>
<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?
<o:p></o:p></p>
<div>
<p class="MsoNormal"><br clear="all">
<o:p></o:p></p>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<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>
</div>
<div>
<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>
</div>
<div>
<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>
</div>
<div>
<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>
</div>
<p class="MsoNormal"><span style="color:#666666">Ph: 425-496-7495 | Fax: 425-406-6331</span><o:p></o:p></p>
</div>
<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>
<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Bellevue Office:</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#666666">110 110th Ave NE, Suite 100</span><o:p></o:p></p>
<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"">
</span><o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial","sans-serif";color:blue"><a href="http://ashleyraymondlaw.com" target="_blank">Website</a> |
<a href="http://facebook.com/ashleyraymondlaw" target="_blank">Facebook</a> </span>
<span style="font-size:7.5pt;font-family:"Arial","sans-serif";color:black">| </span>
<span style="font-size:7.5pt;font-family:"Arial","sans-serif";color:blue"><a href="http://linkedin.com/in/ashleyr" target="_blank">Linkedin</a></span><span style="font-size:7.5pt;font-family:"Arial","sans-serif""> |
<a href="http://www.avvo.com/attorneys/98188-wa-ashley-raymond-1441776.html" target="_blank">
Avvo</a></span><o:p></o:p></p>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</body>
</html>