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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Similarly, I often include language to indicate that any unpaid balance of such loan(s) be treated as a portion of the owing child’s distributive share of the
estate. I have spent countless hours explaining this math to clients, and neither the debtors nor the other beneficiaries ever seem very happy about it. I also avoid using any language about “forgiving the debt” so as to avoid any tax on discharge of indebtedness.<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">Here is some language I might have included for a hypothetical client recently:<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">“A portion of my estate is comprised of certain loans I have made to my children over the years. As of the date of this Will, Child One owes me $47,000.00, Child
Two owes me $110,000.00, and Child Three owes me $13,000.00. I maintain a record of repayment of each loan with the promissory notes documenting these loans. I direct my Personal Representative to allocate the outstanding principal balance of such loans against
each child’s share of my estate, provided, in no case shall a child be required to repay any portion of such outstanding loan balance at my death if the outstanding loan balance exceeds their distributive share of my estate.”<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">Heather<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:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Heather S. de Vrieze</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-size:11.0pt;font-family:"Garamond",serif;color:#1F497D"><img width="189" height="105" id="_x0000_i1027" src="cid:image001.jpg@01D32B11.C25783B0" alt="cid:image001.jpg@01D013C2.30F35160"></span></i><i><span style="font-family:"Garamond",serif;color:#1F497D"><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:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><a href="mailto:heatherd@westseattlelaw.com"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">heatherd@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"><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="72" height="21" id="_x0000_i1026" src="cid:image002.png@01D32B11.C25783B0" alt="FB Logo"></span></b></a><span style="font-size:11.0pt;font-family:Nyala;color:#44524E"><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">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Douglas Bratt<br>
<b>Sent:</b> Monday, September 11, 2017 2:53 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] question on right of retainer<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Hello:<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">Perhaps I am not understanding Rebecca’s use of the phrase “NAME1’s share of my estate shall be offset by any remaining unpaid loan balance.”<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">From my perspective, there needs to be a two-point consideration of the unpaid loan amount.<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">Say the Decedent wants an equal split of her Estate between her two kids. One of the kids owes the decedent $10,000.00. Assume the other property in the estate
is worth $110,000.00 (all cash). (We won’t worry about costs of administration in this comment.)<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">It seems to me that the total estate is worth $120,000.00. Each kid is to get $60,000.00. The non-debtor receives $60,000.00 in cash. The debtor kid gets the
$10,000.00 debt excused and an additional $50,000.00 in cash.<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">So, I would add language that would direct that the amount of debt be considered one of the assets of the Estate when computing the total value of the Estate,
with the debtor’s share to then include the excusing of the debt as part of the debtor’s share of the distribution of assets from the Estate.<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">Is that an offset??<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">Regards,<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">Doug Bratt<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"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Lucida Calligraphy";color:#1F497D">Douglas J. Bratt</span><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Lucida Calligraphy";color:#1F497D">Lawyer</span><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Office: (360) 213-2040 <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"> Fax: (360) 213-2030<o:p></o:p></span></p>
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<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>Rebecca King<br>
<b>Sent:</b> Monday, September 11, 2017 1:18 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] question on right of retainer<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Sharon, this is the language we often use in such situations:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;text-autospace:none"><span style="font-family:"Book Antiqua",serif">NAME1 is currently indebted to me in the principal sum of $_____ resulting from loans made by me. This loan amount is non-interest bearing. I direct
that no action to collect such debt be taken at my death. However, NAME1’s share of my estate shall be offset by any remaining unpaid loan balance. The burden of proof shall be on NAME1 to substantiate that the loan has been partially or fully repaid.<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">Some of the language may not be applicable to your situation, but I hope it will serve as a starting point.<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">Regards,<o:p></o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Script MT Bold";color:black">Rebecca King<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Book Antiqua",serif;color:black">Attorney<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Book Antiqua",serif;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><b><span style="font-family:"Book Antiqua",serif;color:black">PLEASE NOTE: Our new address is 2150 N. 107<sup>th</sup> Street, Suite 501, Seattle, WA 98133<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Book Antiqua",serif;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">Northwest Elder Law Group<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">2150 N. 107<sup>th</sup> Street, Suite 501<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">Seattle, WA 98133<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">Main: (206) 937-6102<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">Direct: (206) 866-6544<o:p></o:p></span></p>
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<p class="MsoNormal"><i><span style="font-size:11.0pt;font-family:"Book Antiqua",serif;color:black">Providing Services in Elder Law<o:p></o:p></span></i></p>
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<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>Sharon Rutberg<br>
<b>Sent:</b> Monday, September 11, 2017 1:01 PM<br>
<b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBAPT] question on right of retainer<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<div id="divtagdefaultwrapper">
<p><span style="font-family:"Calibri",sans-serif;color:black">Happy Monday, list mates --<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black">I am writing wills for clients who are concerned that if their estate were divided among their three children at the death of the second spouse to die, one child might have an outstanding debt to
the parents that should be offset from her distributive share. As I read the law of Washington, the doctrine of retainer says that the debt should indeed be set off or "retained" before the shares are distributed. Does anyone include language in their wills
to account for this circumstance - that is, to refer to the loan and express the intent of the testator that the offset should occur?
<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black">Thanks,<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black">Sharon<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<p><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Sharon C. Rutberg, Attorney at Law</span><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Salmon Bay Law Group, PLLC</span><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">1734 NW Market St.</span><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Seattle, WA 98107</span><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">206-735-3177, ext. 2</span><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><a href="mailto:sharon@salmonbaylaw.com" id="LPNoLP"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif">sharon@salmonbaylaw.com</span></a></span><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">
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<p><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Website:
<a href="http://www.salmonbaylaw.com">www.salmonbaylaw.com</a></span><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Washington State Bar #47055<br>
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