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<p class="MsoNormal"><span style="color:#595959">Unless the beneficiaries are worried about exceeding the annual gift tax exclusion, I’m not sure why it would be preferable to use a disclaimer as opposed to a straightforward
<span class="SpellE">TEDRA</span> in which all parties agree that the account in question will be distributed to your client. Unless I am missing something, it sounds
<span class="GramE">pretty straightforward</span>. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#595959">My $.02.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#595959">John<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#595959"><o:p> </o:p></span></p>
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<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-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-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><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-no-proof:yes"><a href="http://www.cairn-law.com/"><span style="color:#595959">www.cairn-law.com</span></a><br>
</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-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-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-no-proof:yes"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#595959"><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>jacyphers@gmail.com<br>
<b>Sent:</b> Thursday, May 4, 2017 12:49 PM<br>
<b>To:</b> Probate List Serve <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] TEDRA<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">Look carefully as to where the property would go if there is a disclaimer before making it a disclaimer.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">If the other beneficiaries are the PR's siblings, then the will may provide for property to go to siblings' children if sibling predeceases.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">That will not get you to where you want to go. Disclaimer merely treats the disclaiming person as if they dies before the decedent.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">So you look to the will to see what happens if that sibling predeceases.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman""> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman""> <o:p></o:p></span></p>
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</span><span style="font-family:"Tahoma",sans-serif;mso-fareast-font-family:"Times New Roman""></span><span style="font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">
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<o:p></o:p></span></p>
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<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">Jackie Cyphers</span><span style="font-size:10.0pt;font-family:"MS Sans Serif",serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:Arial"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">Jeannette A. Cyphers, Attorney at Law</span><span style="font-size:10.0pt;font-family:"MS Sans Serif",serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:Arial"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">P. O. Box 908 </span><span style="font-size:10.0pt;font-family:"MS Sans Serif",serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:Arial"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">Edmonds, WA 98020-0908</span><span style="font-size:10.0pt;font-family:"MS Sans Serif",serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:Arial"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">425-776-5887</span><span style="font-size:10.0pt;font-family:"MS Sans Serif",serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:Arial"><o:p></o:p></span></p>
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<p class="MsoNormal"><i><span style="font-size:11.0pt;font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">-------Original Message-------</span></i><span style="font-size:11.0pt;font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-outline-level:1"><b><i><span style="font-size:11.0pt;font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">From:</span></i></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">
<a href="mailto:auddyman@comcast.net">Robert Hardy</a><o:p></o:p></span></p>
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<p class="MsoNormal"><b><i><span style="font-size:11.0pt;font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">Date:</span></i></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman""> 5/4/2017
10:44:42 AM<o:p></o:p></span></p>
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<p class="MsoNormal"><b><i><span style="font-size:11.0pt;font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">To:</span></i></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">
<a href="mailto:wsbapt@lists.wsbarppt.com">'WSBA Probate & Trust Listserv'</a><o:p></o:p></span></p>
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<p class="MsoNormal"><b><i><span style="font-size:11.0pt;font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">Subject:</span></i></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman"">
Re: [WSBAPT] TEDRA<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;mso-fareast-font-family:"Times New Roman""> <o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Dear Amy:</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">I would structure the TEDRA as a disclaimer possibly?</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">RH</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<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"><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>Amy Goertz<br>
<b>Sent:</b> Thursday, May 04, 2017 10:37 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] TEDRA</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif">No, it is a combined account with checking, savings and a money market components. No beneficiary is named on the account(s) held at
a local credit union.<o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-size:9.0pt;font-family:"Lucida Calligraphy";mso-bidi-font-family:Arial;color:black"><br>
Amy J. Goertz, J.D.</span></i><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-size:9.0pt;font-family:"Lucida Calligraphy";mso-bidi-font-family:Arial;color:black">Goertz & Lambrecht PLLC</span></i><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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1.877.684.1627 fax</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-bidi-font-family:Arial;color:black">2829 S. Grand Blvd., Suite 303<br>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-bidi-font-family:Arial;color:black">510 Bell Street<br>
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Scottsdale, AZ 85260</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif">On May 4, 2017, at 10:27 AM, Robert Hardy <<a href="mailto:auddyman@comcast.net">auddyman@comcast.net</a>> wrote:<o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Is it an IRSA or ERISA account?</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Rob</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">From:</span></b><span class="apple-converted-space"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif"> </span></span><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>]<span class="apple-converted-space"> </span><b>On Behalf Of<span class="apple-converted-space"> </span></b>Amy Goertz<br>
<b>Sent:</b><span class="apple-converted-space"> </span>Thursday, May 04, 2017 8:39 AM<br>
<b>To:</b><span class="apple-converted-space"> </span>WSBA Probate & Trust Listserv<br>
<b>Subject:</b><span class="apple-converted-space"> </span>[WSBAPT] TEDRA</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif">Good morning,<o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif">I have a potential client who is the PR of his father’s estate, represented by counsel. He states that his dad told everyone (including
his financial advisor and others) that he was going to name him as beneficiary of his investment account. Dad died before filling out the paperwork. Apparently, the other heirs (all adults) are willing to agree to give him the funds in the account. His current
counsel, who represents him as the PR, will not prepare a TEDRA agreement to this effect and told him to hire other counsel to do so.<o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif">Is there any reason I should not prepare this agreement as long as the other heirs are going into it with full knowledge and consent
that they don’t have to sign it? Other than including a paragraph stating that they have been advised to seek independent counsel and had the opportunity to do so, is there anything else I should have in there to keep myself out of trouble?<o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif">Thanks in advance.<o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-size:9.0pt;font-family:"Lucida Calligraphy";mso-bidi-font-family:Arial"><br>
Amy J. Goertz, J.D.</span></i><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-size:9.0pt;font-family:"Lucida Calligraphy";mso-bidi-font-family:Arial">Goertz & Lambrecht PLLC</span></i><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-bidi-font-family:Arial"><a href="mailto:brucejlambrecht@icloud.com"><span style="color:purple">amyjgoertz@icloud.com</span></a></span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-bidi-font-family:Arial">1.888.926.2607 phone<br>
1.877.684.1627 fax</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-bidi-font-family:Arial">Address for correspondence:</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-bidi-font-family:Arial">2829 S. Grand Blvd., Suite 303<br>
Spokane, WA 99203 </span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-bidi-font-family:Arial">Additional office locations:</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-bidi-font-family:Arial">510 Bell Street<br>
Edmonds, WA 98020</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-bidi-font-family:Arial"> </span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-bidi-font-family:Arial">7418 East Helm Drive<br>
Scottsdale, AZ 85260</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-bidi-font-family:Arial"> </span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-bidi-font-family:Arial">Goertz & Lambrecht PLLC</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;mso-bidi-font-family:Arial">Lambrecht Dispute Resolution LLC</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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WSBAPT mailing list<br>
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</span><span style="font-family:"Arial",sans-serif"><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt"><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;color:purple">http://mailman.fsr.com/mailman/listinfo/wsbapt</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman""><a href="http://www.incredimail.com/?id=621131&did=10501&ppd=2812,201301281447,9,1,92266954995687315&rui=116701950&app_test_id=0&sd=20170504"><span style="text-decoration:none;text-underline:none"><img border="0" width="135" height="188" id="_x0000_i1025" src="cid:image001.gif@01D2C4EF.49993190"></span></a><o:p></o:p></span></p>
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