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<p class="MsoNormal"><span style="color:#595959">Jay,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#595959">I’m curious about your comment. What aspects of this potential client’s work do you see as requiring a CPA/CFP?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#595959">Thanks,<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>
<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>
<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>Jay DeMers<br>
<b>Sent:</b> Saturday, July 29, 2017 5:59 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Estate Planning for Single Person (Might Involve Estate Tax)<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly">
This kind of planning must be done with a CPA/CFP. Jay<o:p></o:p></p>
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<o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly">
On Sat, Jul 29, 2017 at 3:23 PM, Erin Fairley <<a href="mailto:erin@leschilaw.com" target="_blank">erin@leschilaw.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">I don’t see a need for any trusts unless client has out of state property or need for privacy. Disclaimer trust doesn’t work for single people.
<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Suggestions: gifting each year to reduce estate, donations to charity.
<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:black">Erin Fairley</span></b><span style="color:black"> / Attorney</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:black"><a href="mailto:erin@leschilaw.com" target="_blank"><span style="color:#0563C1">erin@leschilaw.com</span></a> / <a href="tel:(206)%20353-4625" target="_blank">(206)
353-4625</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:black">Leschi Law, PLLC</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:black">121 Lakeside Avenue, Suite B Seattle, WA 98122</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:black"><a href="http://www.leschilaw.com/" target="_blank"><span style="color:#0563C1">www.leschilaw.com</span></a></span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:black">The information contained in this e-mail message may be privileged, confidential and protected from disclosure. If you are not the intended recipient,
any use, distribution or copying of this e-mail message or any attachment to it is strictly prohibited. </span><o:p></o:p></p>
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<b><span style="color:black">From: </span></b><span style="color:black"><<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>> on behalf of John Yip <<a href="mailto:johntyip@gmail.com" target="_blank">johntyip@gmail.com</a>><br>
<b>Reply-To: </b>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Date: </b>Saturday, July 29, 2017 at 12:55 PM<br>
<b>To: </b>"<a href="mailto:WSBARP@lists.wsbarppt.com" target="_blank">WSBARP@lists.wsbarppt.com</a>" <<a href="mailto:WSBARP@lists.wsbarppt.com" target="_blank">WSBARP@lists.wsbarppt.com</a>>, "<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>"
<<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject: </b>[WSBAPT] Estate Planning for Single Person (Might Involve Estate Tax)</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt">Hello,<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt">Here is the hypothetical situation: Single person wants estate planning, and his estate may be slightly over the Washington State estate tax threshold. He wants to leave his estate to
multiple beneficiaries. However, he does not want an inter vivos trust.<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt">In that case, would a Will with disclaimer trust provisions make sense? Disclaimer trusts rely upon the Marital Deduction and the QTIP exceptions, which are unavailable to single persons,
correct? Also, wouldn't it be messy to set up a disclaimer trust when there are multiple beneficiaries, as some might not be willing to disclaim?<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt">If a Will with disclaimer trust provisions would not make sense for the above hypothetical, what are some alternatives I could use for the single person's estate planning other than to
set up an inter vivos trust?<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Thanks,<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">John<o:p></o:p></p>
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<p class="MsoNormal" style="line-height:13.0pt;mso-line-height-rule:exactly"><o:p> </o:p></p>
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