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</o:shapelayout></xml><![endif]--></head><body bgcolor=white lang=EN-US link=blue vlink=purple style='margin-left:7.5pt;margin-top:3.75pt;margin-right:7.5pt;SCROLLBAR-HIGHLIGHT-COLOR: ;SCROLLBAR-FACE-COLOR: ;SCROLLBAR-3DLIGHT-COLOR: ;SCROLLBAR-ARROW-COLOR: ;SCROLLBAR-SHADOW-COLOR: ;SCROLLBAR-DARKSHADOW-COLOR: '><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Attached is the notice I have used. It states the amount of the reserve.<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><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Lenard L. Wittlake, PLLC<o:p></o:p></span></p><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Attorney & Counselor at Law<o:p></o:p></span></p><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>22 E. Poplar Street, Suite 200<o:p></o:p></span></p><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>P.O. Box 1233<o:p></o:p></span></p><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Walla Walla, WA 99362<o:p></o:p></span></p><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>(509) 529-1529 voice<o:p></o:p></span></p><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>(509) 850-3515 fax<o:p></o:p></span></p><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="mailto:lenard@wittlakelaw.com"><span style='color:blue'>lenard@wittlakelaw.com</span></a><o:p></o:p></span></p><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="http://www.lwattorney.com/"><span style='color:blue'>www.lwattorney.com</span></a><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>jacyphers@gmail.com<br><b>Sent:</b> Wednesday, April 18, 2018 10:07 AM<br><b>To:</b> Probate List Serve<br><b>Subject:</b> Re: [WSBAPT] Probate - Declaration of Completion - leaving open for tax closure - language<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%'><tr><td width="100%" style='width:100.0%;padding:1.5pt 1.5pt 1.5pt 1.5pt'><div id="INCREDI_TEXT_AREA"><div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'>The attached form is from a copyright 2009 disc for the Washington Probate Procedure and Tax Manuel with Forms. Looks like it was part of a WSBA CLE.<o:p></o:p></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'> <o:p></o:p></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'>There is also a Notice of Filing of Declaration of Completion with Tax Powers form but it seems to be corrupted and cannot be opened. So sounds like some additional language goes into the Notice of Filing also.<o:p></o:p></p></div></div></div><div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'> <o:p></o:p></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'> <o:p></o:p></p></div><div id=IncrediOriginalFontSize><div id=INCREDISIGNATUREID><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Tahoma","sans-serif"'></span><span style='font-family:"Arial","sans-serif"'> </span><span style='font-family:"Tahoma","sans-serif"'></span><span style='font-family:"Arial","sans-serif"'> </span><span style='font-family:"Tahoma","sans-serif"'></span><span style='font-family:"Arial","sans-serif"'> </span><span style='font-family:"Tahoma","sans-serif"'></span><span style='font-family:"Arial","sans-serif"'> <o:p></o:p></span></p><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"MS Sans Serif","serif"'> <o:p></o:p></span></p><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial","sans-serif"'>Jackie Cyphers</span><span style='font-size:10.0pt;font-family:"MS Sans Serif","serif"'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial","sans-serif"'>Jeannette A. Cyphers, Attorney at Law</span><span style='font-size:10.0pt;font-family:"MS Sans Serif","serif"'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial","sans-serif"'>P. O. Box 908 </span><span style='font-size:10.0pt;font-family:"MS Sans Serif","serif"'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial","sans-serif"'>Edmonds, WA 98020-0908</span><span style='font-size:10.0pt;font-family:"MS Sans Serif","serif"'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial","sans-serif"'>425-776-5887</span><span style='font-size:10.0pt;font-family:"MS Sans Serif","serif"'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial","sans-serif"'>fax 425-640-0814</span><span style='font-size:10.0pt;font-family:"MS Sans Serif","serif"'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"MS Sans Serif","serif"'><a href="mailto:jacyphers@gmail.com" title="mailto:jacyphers@gmail.com"><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>jacyphers@gmail.com</span></a><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"MS Sans Serif","serif"'> <o:p></o:p></span></p></div><div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>We do not use encrypted email so this message is not secure and may not be protected by attorney client privilege. 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Do not disseminate this e-mail and destroy the original e-mail and any copies.</span><span style='font-size:10.0pt;font-family:"MS Sans Serif","serif"'><o:p></o:p></span></p></div></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"MS Sans Serif","serif"'> <o:p></o:p></span></p></div></div></div><div id=IncrediOriginalMessage><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><i><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>-------Original Message-------</span></i><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial","sans-serif"'> <o:p></o:p></span></p></div><div id=receivestrings><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><b><i><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>From:</span></i></b><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'> <a href="mailto:steve@waltar.com">Steve Waltar</a><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><b><i><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>Date:</span></i></b><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'> 4/18/2018 9:19:19 AM<o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><b><i><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>To:</span></i></b><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'> <a href="mailto:wsbapt@lists.wsbarppt.com">WSBA Probate & Trust Listserv</a><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><b><i><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>Cc:</span></i></b><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'> <a href="mailto:david@waltar.com">David Wu</a><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><b><i><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>Subject:</span></i></b><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'> [WSBAPT] Probate - Declaration of Completion - leaving open for tax closure - language<o:p></o:p></span></p></div></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial","sans-serif"'> <o:p></o:p></span></p></div><div><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><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:image001.jpg@01D3D6FE.5368F120" 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:image002.png@01D3D6FE.5368F120" 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:image003.png@01D3D6FE.5368F120" 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:image004.png@01D3D6FE.5368F120" 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:image005.png@01D3D6FE.5368F120" 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:image006.png@01D3D6FE.5368F120" 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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