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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I agree one-half of the IRA would be included in her “gross estate” for estate tax purposes. But, would one-half of the IRA be included in her probate estate,
and subject to disposition under her Will? Characterizing the asset as community property doesn’t necessarily make it subject to probate.<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">Jared<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Jared E. Adams, JD, LL.M.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"> <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";color:windowtext">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";color:windowtext"> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>John Creahan<br>
<b>Sent:</b> Thursday, January 25, 2018 3:04 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] One spouse's IRA as community property?<o:p></o:p></span></p>
</div>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:#595959">Hi Ralph,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:#595959">The IRA funds are presumed to be community property, assuming the were earned during marriage, and one half would be includible in her estate. Titling in one spouse’s name
is irrelevant to determining whether the account is community. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:#595959">Are you thinking about possibly funding the credit trust with the IRA assets?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:#595959">Hope this helps,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:#595959">John<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";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";color:#595959">John Creahan</span><span style="font-family:"Tw Cen MT","sans-serif";color:#595959"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-family:"Tw Cen MT","sans-serif";color:#595959"><a href="http://www.cairn-law.com/"><span style="color:#595959">www.cairn-law.com</span></a><br>
</span><b><span style="font-family:"Tw Cen MT","sans-serif";color:red">Now located in the heart of Fremont<br>
</span></b><span style="font-family:"Tw Cen MT","sans-serif";color:#595959">3417 Evanston Ave. N, Suite 312<br>
Seattle, WA 98103<br>
206-578-5877</span><span style="font-family:"Tw Cen MT","sans-serif";color:#4F6228"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:#595959"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";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";color:windowtext">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:windowtext">
<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>Ralph Maimon<br>
<b>Sent:</b> Thursday, January 25, 2018 2:09 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] One spouse's IRA as community property?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Folks <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">My client’s wife died. We are probating her will. There is a credit trust. The great bulk of the estate is in the husband’s IRA with TIAA. Any thoughts as to whether the TIAA account would be considered community property, whereby half
of its value can be considered part of her estate? <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-size:22.0pt;font-family:"Bickley Script"">Ralph Maimon<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">LAW OFFICE OF RALPH MAIMON, P.S.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">2811 E. Madison Street, Suite 202<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">Seattle, WA 98112</span><span style="font-family:"Freestyle Script""><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">(206) 323-0911 Office<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">(206) 462 1505 Fax<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""><a href="mailto:rmaimon@maimonlaw.com"><span style="color:#0563C1">rmaimon@maimonlaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""><a href="http://www.maimonlaw.com">www.maimonlaw.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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