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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='tab-interval:.5in'><div class=WordSection1><p class=MsoNormal><!--[if supportFields]><span lang=EN-CA style='font-size:12.0pt;mso-ansi-language:EN-CA'><span style='mso-element:field-begin'></span> SEQ CHAPTER \h \r 1</span><![endif]--><!--[if supportFields]><span lang=EN-CA style='font-size:12.0pt;mso-ansi-language:EN-CA'><span style='mso-element:field-end'></span></span><![endif]--><b><span style='font-size:12.0pt'>Retention of Tax Powers and Small Reserve</span></b><span style='font-size:12.0pt'>.<span style='mso-spacerun:yes'> </span>The Administrator intends to retain the following powers: a) to deal with the taxing authority of any federal, state, or local government; b) to hold a reserve, in an amount not to exceed three thousand dollars ($3000.00), for the determination and payment of any additional taxes, interest, and penalties and of all reasonable expenses related directly or indirectly to such determination or payment; c) to pay, for the reserve, the reasonable expenses, including compensation for services rendered or goods provided to the Administrator or by the Administrator’s employees, independent contractors, or other agents, in addition to any taxes, interest, or penalties assessed by a taxing authority; d) to receive and hold any credit, including interest, from any taxing authorities; and e) to distribute the residue of the reserve to the intended beneficiaries of the reserve.</span><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Michael A. Winslow<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>1204 Cleveland Ave.<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Mount Vernon, WA 98273<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Ph. 360-336-3321<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Em. Mike@winslegal.com<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>This message is from an attorney, so it’s confidential. If you are not the intended recipient, it’s too late to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available upon request.<o:p></o:p></span></p></div><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";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><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Eric Nelsen<br><b>Sent:</b> Wednesday, April 18, 2018 9:47 AM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Cc:</b> David Wu<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><p class=MsoNormal><span style='color:#1F497D'>It's spelled out in <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.68.114">RCW 11.68.114</a>; I just use what the statute shows.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>Sincerely,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>Eric<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>Eric C. Nelsen<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>1417 31st Ave South<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>Seattle WA 98144-3909<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>phone 206-625-0092<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>fax 206-625-9040<o:p></o:p></span></p></div><p class=MsoNormal><span style='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='mso-outline-level:1'><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"'> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>] <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<br><b>Cc:</b> David Wu<br><b>Subject:</b> [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><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;text-underline:none'><img border=0 width=126 height=85 id="m_3453846728682604159Picture_x0020_6" src="cid:image001.jpg@01D3D6FE.34F64B70" 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;text-underline:none'><img border=0 width=32 height=32 id="m_3453846728682604159Picture_x0020_5" src="cid:image002.png@01D3D6FE.34F64B70" alt=facebook></span></a><span style='color:black'> </span><a href="https://twitter.com/WaltarLaw" target="_blank"><span style='text-decoration:none;text-underline:none'><img border=0 width=32 height=32 id="m_3453846728682604159Picture_x0020_4" src="cid:image003.png@01D3D6FE.34F64B70" 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;text-underline:none'><img border=0 width=32 height=32 id="m_3453846728682604159Picture_x0020_3" src="cid:image004.png@01D3D6FE.34F64B70" 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;text-underline:none'><img border=0 width=32 height=32 id="m_3453846728682604159Picture_x0020_2" src="cid:image005.png@01D3D6FE.34F64B70" 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;text-underline:none'><img border=0 width=32 height=32 id="m_3453846728682604159Picture_x0020_1" src="cid:image006.png@01D3D6FE.34F64B70" 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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Please notify the sender immediately by replying to this message, then delete the e-mail and any attachments from your system.</span></i><o:p></o:p></p></div><div><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><div><div><p class=MsoNormal><br>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p></div></div><p class=MsoNormal>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p></div></blockquote></div><p class=MsoNormal><o:p> </o:p></p></div></body></html>