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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='color:#1F497D'>It sounds like you’re asking about the retained authority to deal with taxing authorities under RCW 11.68.114. The special language for the Declaration of Completion and the Notice of Filing is in the statute.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Tara M. Roberts<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Puget Sound Law pllc<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><a href="mailto:roberts@pugetsoundlaw.com">roberts@pugetsoundlaw.com</a><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>******************************<br></span><span style='font-size:8.0pt;color:#1F497D'>The information contained in this email is intended as a collegial exchange of ideas, may be incorrect, and is made without warranty of accuracy of any kind. The ideas and opinions expressed in this message are offered as unresearched thoughts, may be retracted or changed without notice, and do not create any attorney-client relationship. They should not be relied upon as applicable to any particular fact situation. Thank you.<br></span><span style='color:#1F497D'>******************************<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Dalynne Singleton<br><b>Sent:</b> Wednesday, April 18, 2018 9:29 AM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> [WSBAPT] Probate - Declaration of Completion - leaving open for tax closure - language<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><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><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'><o:p> </o:p></span></p><div><p class=MsoNormal><b><i><span style='font-size:14.0pt;font-family:"Arial Rounded MT Bold";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";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";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";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial Rounded MT Bold";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";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";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";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";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><p class=MsoNormal><i><span style='font-size:12.0pt;font-family:Californian;color:black'>LICENSED IN WASHINGTON AND OREGON</span></i><span style='font-size:12.0pt;font-family:Californian;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:black'>IMPORTANT/CONFIDENTIAL: This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected by attorney-client privilege. 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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><p class=MsoNormal style='background:white'><span style='font-family:"Helvetica",sans-serif;color:black'> </span><o:p></o:p></p><p class=MsoNormal style='background:white'><a href="http://www.waltar.com/" target="_blank"><span style='font-family:"Helvetica",sans-serif;text-decoration:none'><img border=0 width=126 height=85 id="m_3453846728682604159Picture_x0020_6" src="cid:image005.jpg@01D3D6FD.70D6ED80" alt="cid:image002.jpg@01CA47FC.9ED8CEE0"></span></a><o:p></o:p></p><p class=MsoNormal style='background:white'><span style='font-size:10.0pt;font-family:"Helvetica",sans-serif;color:black'> </span><span style='color:black'> </span><o:p></o:p></p><p class=MsoNormal style='background:white'><a href="https://www.facebook.com/pages/Stephen-M-Waltar-PS/663832273655743" target="_blank"><span style='text-decoration:none'><img border=0 width=32 height=32 id="m_3453846728682604159Picture_x0020_5" src="cid:image006.png@01D3D6FD.70D6ED80" alt=facebook></span></a><span style='color:black'> </span><a href="https://twitter.com/WaltarLaw" target="_blank"><span style='text-decoration:none'><img border=0 width=32 height=32 id="m_3453846728682604159Picture_x0020_4" src="cid:image007.png@01D3D6FD.70D6ED80" alt=twitter></span></a><span style='color:black'> </span><a href="http://www.linkedin.com/company/3173783?trk=tyah" target="_blank"><span style='text-decoration:none'><img border=0 width=32 height=32 id="m_3453846728682604159Picture_x0020_3" src="cid:image008.png@01D3D6FD.70D6ED80" alt=linkedin></span></a><span style='color:black'> </span><a href="https://plus.google.com/u/0/114715232767415279995" target="_blank"><span style='text-decoration:none'><img border=0 width=32 height=32 id="m_3453846728682604159Picture_x0020_2" src="cid:image009.png@01D3D6FD.70D6ED80" alt=g-plus-icon-32x32></span></a><span style='color:black'> </span><a href="http://www.youtube.com/StephenMWaltarPS" target="_blank"><span style='text-decoration:none'><img border=0 width=32 height=32 id="m_3453846728682604159Picture_x0020_1" src="cid:image010.png@01D3D6FD.70D6ED80" alt=youtube></span></a><o:p></o:p></p><p class=MsoNormal style='background:white'><i><u><span style='font-size:10.0pt;color:black'>Circular 230 Warning</span></u></i><i><span style='font-size:10.0pt;color:black'>: This communication is not intended to constitute tax advice and may not be used by any person or entity for the purpose of avoiding penalties that may be imposed by the Internal Revenue Service.</span></i><o:p></o:p></p><p class=MsoNormal style='background:white'><i><u><span style='font-size:10.0pt;color:black'>Confidentiality Notice</span></u></i><i><span style='font-size:10.0pt;color:black'>: The information contained herein and any attachments are a private communication sent by the Law Firm of Stephen M. 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