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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><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? <o:p></o:p></span></a></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";color:blue'>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: www.salmonbaylaw.com<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.</span><span style='font-size:9.0pt;font-family:"Verdana","sans-serif";color:#1F497D'><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"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <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>