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<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">Hi David,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">I have two thoughts.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">First, if you go the disclaimer route, confirm that the disclaimed assets will go to the estate rather than to grandchildren or
other beneficiaries. That information would potentially be on the beneficiary designation or the account’s default provisions.
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">Second, is there any way to keep the current IRA beneficiaries and adjust the distributions to them and others? Getting the IRA
administrator to comply with a TEDRA or disclaimer could be time consuming and cost more than its worth.
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">Hope this helps,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">John<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;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-size:12.0pt;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"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:12.0pt;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"><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-size:12.0pt;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-size:12.0pt;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">3417 Evanston Ave. N, Suite 312<br>
Seattle, WA 98103<br>
206-578-5877</span><span style="font-size:12.0pt;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>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;mso-fareast-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="mso-fareast-font-family:"Times New Roman""> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>David Faber<br>
<b>Sent:</b> Thursday, January 25, 2018 1:55 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Qualified Disclaimer or TEDRA for QRP?<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly">
I am working with the PR on an estate in which Decedent had named two of his four children as beneficiaries on two separate QRP accounts (one a 401k and the other an IRA). Both of the children agree that Decedent did not actually intend that they should be
the only beneficiaries, having been told by Decedent that he wanted them to divide the money between the siblings. The children, and the heirs of Decedent's estate at large, have been made aware of the income tax implications of having the QRPs pass to the
estate and out to the heirs, (which really should not be all that much because I believe the total amount of assets is roughly $50k and there are seven total beneficiaries) and everyone appears to be on board with this plan.<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">
<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">
My problem is determining what is the correct course of action: a Qualified Disclaimer or a TEDRA Agreement (or both)? The former is a bit simpler to execute, and I was thinking of writing it up in such a way that the disclaiming child expressly disclaims their
interest in the QRPs but not in the proceeds of the QRPs that come through the estate, but I have never drawn up a Disclaimer that used that type of limiting language and wanted to gauge the temperature on this list.<o:p></o:p></p>
</div>
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<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly">
<br>
The alternative, of course, is a TEDRA Agreement, with either just the two beneficiary children and PR varying the terms of Decedent's beneficiary designation, or all of the heirs signing because of the effect of the Disclaimer on the income tax obligations
of each heir.<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">
<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">
Anyone have thoughts on the best practice here? I'm trying to make this as simple as possible for my client and the estate because it isn't an exactly wealthy family, but I do, of course, want to make sure that I'm crossing my "t"s and dotting my "i"s.<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">
Thank you.<o:p></o:p></p>
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<o:p> </o:p></p>
</div>
<div>
<div>
<div>
<div>
<div>
<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly">
<span style="font-size:12.0pt;font-family:"Arial",sans-serif">Best,<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly">
<span style="font-size:12.0pt;font-family:"Arial",sans-serif">David J. Faber<o:p></o:p></span></p>
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<span style="font-size:12.0pt;font-family:"Arial",sans-serif">Faber Feinson PLLC<o:p></o:p></span></p>
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<span style="font-size:12.0pt;font-family:"Arial",sans-serif">210 Polk Street, Suite 1<o:p></o:p></span></p>
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<span style="font-size:12.0pt;font-family:"Arial",sans-serif">Port Townsend, WA 98368<br>
(360) 379-4110<o:p></o:p></span></p>
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<span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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