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<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:black">If you file the declaration of completion, the estate closes in 30 days if no objection. See RCW 11.68.110. The declaration requires the PR/Administrator to indicate
the administration has been completed. If tax returns are not done, seems that is not true.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:black">Once the estate closes, the PR/Administrator is discharged and has no more powers. Since the tax return requires the PR/Administrator’s signature and approval,
I don’t think you want to discharge the PR/Administrator before the taxes are done. If there is a “form”, I’d love to see it as well.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:3.75pt;margin-left:0in;background:white">
<b><span style="font-size:12.0pt;font-family:"Open Sans";color:black">RCW 11.68.110<o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:3.75pt;margin-left:0in;background:white">
<b><span style="font-size:12.0pt;font-family:"Open Sans";color:black">Declaration of completion of probate—Contents—Notice—Discharge of personal representative—Waiver of notice.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-indent:.25in;background:white"><span style="font-size:12.0pt;font-family:"Open Sans";color:black">(1) If a personal representative who has acquired nonintervention powers does not apply to the court for either of the final decrees
provided for in RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.68.100"><b><span style="color:#7DAB8A">11.68.100</span></b></a> as now or hereafter amended, the personal representative shall, when the administration of the estate has been completed,
file a declaration that must state as follows:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.25in;background:white"><span style="font-size:12.0pt;font-family:"Open Sans";color:black">(a) The date of the decedent's death and the decedent's residence at the time of death;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.25in;background:white"><span style="font-size:12.0pt;font-family:"Open Sans";color:black">(b) Whether or not the decedent died testate or intestate;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.25in;background:white"><span style="font-size:12.0pt;font-family:"Open Sans";color:black">(c) If the decedent died testate, the date of the decedent's last will and testament and the date of the order probating the will;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.25in;background:white"><span style="font-size:12.0pt;font-family:"Open Sans";color:black">(d) That each creditor's claim which was justly due and properly presented as required by law has been paid or otherwise disposed
of by agreement with the creditor, and that the amount of estate taxes due as the result of the decedent's death has been determined, settled, and paid;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.25in;background:white"><span style="font-size:12.0pt;font-family:"Open Sans";color:red">(e) That the personal representative has completed the administration of the decedent's estate without court intervention, and the
estate is ready to be closed;</span><span style="font-size:12.0pt;font-family:"Open Sans";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.25in;background:white"><span style="font-size:12.0pt;font-family:"Open Sans";color:black">(f) If the decedent died intestate, the names, addresses (if known), and relationship of each heir of the decedent, together with
the distributive share of each heir; and<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.25in;background:white"><span style="font-size:12.0pt;font-family:"Open Sans";color:black">(g) The amount of fees paid or to be paid to each of the following: (i) Personal representative or representatives; (ii) lawyer
or lawyers; (iii) appraiser or appraisers; and (iv) accountant or accountants; and that the personal representative believes the fees to be reasonable and does not intend to obtain court approval of the amount of the fees or to submit an estate accounting
to the court for approval.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.25in;background:white"><span style="font-size:12.0pt;font-family:"Open Sans";color:black">(2) Subject to the requirement of notice as provided in this section, unless an heir, devisee, or legatee of a decedent petitions
the court either for an order requiring the personal representative to obtain court approval of the amount of fees paid or to be paid to the personal representative, lawyers, appraisers, or accountants, or for an order requiring an accounting, or both, within
thirty days from the date of filing a declaration of completion of probate, </span>
<span style="font-size:12.0pt;font-family:"Open Sans";color:red">the personal representative will be automatically discharged without further order of the court and the representative's powers will cease thirty days after the filing of the declaration of completion
of probate, </span><span style="font-size:12.0pt;font-family:"Open Sans";color:black">and the declaration of completion of probate shall, at that time, be the equivalent of the entry of a decree of distribution in accordance with chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.76"><b><span style="color:#7DAB8A">11.76</span></b></a> RCW
for all legal intents and purposes.<o:p></o:p></span></p>
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<p class="MsoNormal"><b><i><span style="font-size:14.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">Dalynne Singleton<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">Gourley Law Group<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">Snohomish Escrow<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">The Exchange Connection<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">1002 10<sup>th</sup> Street / PO Box 1091<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">Snohomish, WA 98291<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">360.568.5065<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">360.329.4079<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">360.568.8092 fax<o:p></o:p></span></p>
<p class="MsoNormal"><u><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#0563C1"><a href="mailto:dalynne@glgmail.com"><span style="color:#0563C1">dalynne@glgmail.com</span></a></span></u><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><b><i><span style="font-size:14.0pt;color:black"><o:p> </o:p></span></i></b></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Steve Waltar<br>
<b>Sent:</b> Wednesday, April 18, 2018 9:15 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Cc:</b> David Wu <david@waltar.com><br>
<b>Subject:</b> [WSBAPT] Probate - Declaration of Completion - leaving open for tax closure - language<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Can anyone share with me the appropriate verbiage or form to use when we want to close a Probate with a Declaration of Completion – and yet hold it open solely for the purpose of completing the tax reporting? I can’t find the language
or form I used last time. Thanks in advance for sharing. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal" style="background:white"><b><span style="color:black">Stephen M. Waltar</span></b><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><b><span style="color:black">LEGACY ESTATE PLANNING, LLC</span></b><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;color:black">1750 - 112th Avenue NE, Suite C245</span><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;color:black">Bellevue, WA 98004</span><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;color:black"><a href="tel:(425)%20455-6788" target="_blank">(425) 455-6788</a></span><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><span style="color:black"><a href="http://www.waltar.com/" target="_blank" title="blocked::http://www.waltar.com/"><span style="font-size:10.0pt">www.waltar.com</span></a></span><o:p></o:p></p>
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