<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Microsoft Theme 2.00" content="expeditn 011">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:"Freestyle Script";
panose-1:3 8 4 2 3 2 5 11 4 4;}
@font-face
{font-family:"Bickley Script";
panose-1:3 2 2 2 4 6 7 10 9 3;}
@font-face
{font-family:"Book Antiqua";
panose-1:2 4 6 2 5 3 5 3 3 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Book Antiqua",serif;
color:black;}
h1
{mso-style-priority:9;
mso-style-link:"Heading 1 Char";
margin-top:12.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
page-break-after:avoid;
font-size:16.0pt;
font-family:"Book Antiqua",serif;
color:black;}
h2
{mso-style-priority:9;
mso-style-link:"Heading 2 Char";
margin-top:2.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
page-break-after:avoid;
font-size:14.0pt;
font-family:"Book Antiqua",serif;
color:black;
font-weight:normal;}
h3
{mso-style-priority:9;
mso-style-link:"Heading 3 Char";
margin-top:2.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
page-break-after:avoid;
font-size:13.0pt;
font-family:"Book Antiqua",serif;
color:black;
font-weight:normal;}
h4
{mso-style-priority:9;
mso-style-link:"Heading 4 Char";
margin-top:2.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
page-break-after:avoid;
font-size:14.0pt;
font-family:"Book Antiqua",serif;
color:black;
font-weight:normal;}
h5
{mso-style-priority:9;
mso-style-link:"Heading 5 Char";
margin-top:2.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
page-break-after:avoid;
font-size:13.0pt;
font-family:"Book Antiqua",serif;
color:black;
font-weight:normal;}
h6
{mso-style-priority:9;
mso-style-link:"Heading 6 Char";
margin-top:2.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
page-break-after:avoid;
font-size:11.0pt;
font-family:"Book Antiqua",serif;
color:black;
font-weight:normal;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#993300;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#666600;
text-decoration:underline;}
span.EmailStyle17
{mso-style-type:personal-compose;
color:black;}
span.Heading1Char
{mso-style-name:"Heading 1 Char";
mso-style-priority:9;
mso-style-link:"Heading 1";
font-family:"Book Antiqua",serif;
color:black;
font-weight:bold;}
span.Heading2Char
{mso-style-name:"Heading 2 Char";
mso-style-priority:9;
mso-style-link:"Heading 2";
font-family:"Book Antiqua",serif;
color:black;}
span.Heading3Char
{mso-style-name:"Heading 3 Char";
mso-style-priority:9;
mso-style-link:"Heading 3";
font-family:"Book Antiqua",serif;
color:black;}
span.Heading4Char
{mso-style-name:"Heading 4 Char";
mso-style-priority:9;
mso-style-link:"Heading 4";
font-family:"Book Antiqua",serif;
color:black;}
span.Heading5Char
{mso-style-name:"Heading 5 Char";
mso-style-priority:9;
mso-style-link:"Heading 5";
font-family:"Book Antiqua",serif;
color:black;}
span.Heading6Char
{mso-style-name:"Heading 6 Char";
mso-style-priority:9;
mso-style-link:"Heading 6";
font-family:"Book Antiqua",serif;
color:black;}
.MsoChpDefault
{mso-style-type:export-only;
font-family:"Calibri",sans-serif;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body bgcolor="white" background="cid:image001.jpg@01D395E2.DFFF89D0" lang="EN-US" link="#993300" vlink="#666600">
<img src="cid:image001.jpg@01D395E2.DFFF89D0" v:src="cid:image001.jpg@01D395E2.DFFF89D0" v:shapes="_x0000_Mail" width="0" height="0" class="shape" style="display:none;width:0;height:0"><!--[if gte mso 9]><xml>
<v:background id="_x0000_s1025" o:bwmode="white" o:targetscreensize="1024,768">
<v:fill src="cid:image001.jpg@01D395E2.DFFF89D0" o:title="exptextb" type="frame" />
</v:background></xml><![endif]-->
<div class="WordSection1">
<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">www.maimonlaw.com<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>