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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72" style='tab-interval:.5in'><div class=WordSection1><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>Take a look at 11.114.070-090 and see if there is a way around this under those sections. It may depend on whether the amount to each GK is over $30K.<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>Mark Reinhardt<br><b>Sent:</b> Tuesday, September 04, 2018 4:07 PM<br><b>To:</b> 'WSBA Probate & Trust Listserv'<br><b>Subject:</b> [WSBAPT] Minors as Beneficiaries of an IRA<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Dear Listmates,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>An IRA owner (grandfather) died, listing two minors (grandchildren) as beneficiaries. Accordingly, the parents of the minors have reached out to Wells Fargo, the IRA custodian, to establish inherited IRAs for the minors. Unfortunately, grandfather did not specify a custodian in his beneficiary designations. Wells Fargo is taking the position that the parents need a Letter of Guardianship specifying that they are the responsible parties for handling the minors’ estates. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Has anyone run into this before?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal align=center style='text-align:center'><b><span style='color:#C00000'>***When responding to this email, please <i>reply all</i>***<o:p></o:p></span></b></p><p class=MsoNormal align=center style='text-align:center'><b><span style='color:#C00000'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='color:black'>Kind regards,<o:p></o:p></span></b></p><p class=MsoNormal style='text-align:justify;text-indent:.5in'><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f">
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</v:shapetype><v:shape id="Picture_x0020_3" o:spid="_x0000_s1026" type="#_x0000_t75" alt="Logo" style='position:absolute;left:0;text-align:left;margin-left:0;margin-top:10.5pt;width:30.75pt;height:31.5pt;z-index:-251658752;visibility:visible;mso-wrap-style:square;mso-width-percent:0;mso-height-percent:0;mso-wrap-distance-left:9pt;mso-wrap-distance-top:0;mso-wrap-distance-right:9pt;mso-wrap-distance-bottom:0;mso-position-horizontal:absolute;mso-position-horizontal-relative:text;mso-position-vertical:absolute;mso-position-vertical-relative:text;mso-width-percent:0;mso-height-percent:0;mso-width-relative:page;mso-height-relative:page'>
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</v:shape><![endif]--><![if !vml]><span style='mso-ignore:vglayout;position:absolute;z-index:251657726;left:0px;margin-left:2px;margin-top:162px;width:51px;height:52px'><img width=51 height=52 src="cid:image004.png@01D4446C.4B2F3A10" alt=Logo v:shapes="Picture_x0020_3"></span><![endif]><b><span style='color:black'>Mark Reinhardt<o:p></o:p></span></b></p><p class=MsoNormal style='text-indent:.5in'><span style='color:black'>Attorney<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='color:black'>Rehberg Law Group, PLLC<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:9.0pt;color:black'>Ryan Y Rehberg, Partner | Mark A. Reinhardt, Partner | James A. Davies, Partner | <o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:9.0pt;color:black'>J. Sabrina Go | Jerrica Pierson Seeger | Grayson E. Chester<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;color:black'>Assistant: Nancy DeOrnellis | </span><span style='color:black'><a href="mailto:ndeornellis@rehberglaw.com"><span style='font-size:9.0pt;color:black'>ndeornellis@rehberglaw.com</span></a></span><span style='font-size:9.0pt;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;color:black'>SeaTac: 18000 International Blvd. (Pacific Hwy S. | Hwy 99), Suite 550, SeaTac, WA 98188<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;color:black'>Bellevue: 1400 112th Avenue Southeast, Suite 100, Bellevue, WA 98004<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;color:black'>Contact: Phone (206) 246-8772 ext. 333 | Toll Free (877) 246-8772 | Fax (206) 454-7910<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;color:black'>Email: <u><a href="mailto:mreinhardt@rehberglaw.com"><span style='color:black'>mreinhardt@rehberglaw.com</span></a></u> | </span><span style='color:black'><a href="http://www.rehberglaw.com/"><span style='font-size:9.0pt;color:black'>www.rehberglaw.com</span></a></span><span style='font-size:9.0pt;color:black'> | </span><span style='color:black'><a href="http://visitor.r20.constantcontact.com/d.jsp?llr=ay8zc9bab&p=oi&m=1101460729600&sit=dzioz88bb&f=46130d29-cd26-4d90-89ea-1b62cacb4ca4"><span style='font-size:9.0pt;color:black'>Join the Rehberg Law Group Newsletter</span></a></span><span style='font-size:9.0pt;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;color:black'>estate planning | business law | elder law | asset protection | probate | trust administration<o:p></o:p></span></p><p class=MsoNormal><a href="https://www.facebook.com/pages/Rehberg-Law-Group/222157867803108"><span style='color:black;text-decoration:none;text-underline:none'><img border=0 width=45 height=45 id="Picture_x0020_2" src="cid:image005.png@01D4446C.4B2F3A10" alt=FB></span></a><span style='font-size:9.0pt;color:black'><o:p></o:p></span></p><p class=MsoNormal><u><span style='font-size:9.0pt;color:black'>Confidentiality Notice</span></u><span style='font-size:9.0pt;color:black'>:<i> </i>Please note that attorney-client communications are privileged and confidential.<i> </i>This email and any attachments may be confidential or legally privileged. If you received this message in error or are not the intended recipient, you should destroy the email message and any attachments or copies and you are prohibited from retaining, distributing, disclosing or using any information contained herein. Please inform us of the erroneous delivery by return email. Thank you for your cooperation. <o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b><u><span style='font-size:10.0pt;color:#C0504D'>PARKING UPDATE at SeaTac Office Center beginning May 1, 2018:</span></u></b><b><span style='font-size:10.0pt;color:#C0504D'><o:p></o:p></span></b></p><ul style='margin-top:0in' type=disc><li class=MsoNormal style='color:#C0504D;margin-right:2.95pt;mso-list:l0 level1 lfo1;tab-stops:list .5in'><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.05pt'>Free</span><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.1pt'> 3</span><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.05pt'>-hour</span><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.2pt'> </span><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.05pt'>parking</span><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.15pt'> </span><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman"'>is<span style='letter-spacing:-.2pt'> </span>available<span style='letter-spacing:-.2pt'> in</span><span style='letter-spacing:-.1pt'> </span><span style='letter-spacing:-.05pt'>the</span><span style='letter-spacing:-.3pt'> </span><span style='letter-spacing:-.05pt'>street </span>lot <span style='letter-spacing:-.1pt'>in </span><span style='letter-spacing:-.05pt'>front</span><span style='letter-spacing:-.15pt'> </span>of<span style='letter-spacing:-.1pt'> both the </span><span style='letter-spacing:-.15pt'>North and South Towers</span><span style='letter-spacing:-.05pt'>, <o:p></o:p></span></span></li></ul><p class=MsoNormal style='mso-margin-top-alt:0in;margin-right:2.95pt;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt'><span style='font-size:10.0pt;color:#C0504D;letter-spacing:-.05pt'>as well as in front of the Northwest Kidney Center Bldg. just north of the North Tower. <o:p></o:p></span></p><ul style='margin-top:0in' type=disc><li class=MsoNormal style='color:#C0504D;margin-right:2.95pt;mso-list:l1 level1 lfo2;tab-stops:list .5in'><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.05pt'>Enter the South Tower on the Plaza (P) Level from the front parking lot.</span><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></li><li class=MsoNormal style='color:#C0504D;margin-right:5.2pt;mso-list:l1 level1 lfo2;tab-stops:list .5in'><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.05pt'>Please use the rear parking lot for</span><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.1pt'> </span><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.05pt'>extended</span><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.15pt'> </span><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.05pt'>visits, or if the front lots are full.<o:p></o:p></span></li><li class=MsoNormal style='color:#C0504D;margin-right:5.2pt;mso-list:l1 level1 lfo2;tab-stops:list .5in'><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.05pt'>Access to the rear parking lot is just north of the North Tower.<o:p></o:p></span></li><li class=MsoNormal style='color:#C0504D;margin-right:5.2pt;mso-list:l1 level1 lfo2;tab-stops:list .5in'><span style='font-size:10.0pt;mso-fareast-font-family:"Times New Roman";letter-spacing:-.05pt'>Enter the South Tower on the Lower Plaza (LP) Level from the rear parking lot.<o:p></o:p></span></li></ul><p class=MsoNormal style='margin-right:5.2pt'><b><i><u><span style='font-size:10.0pt;color:#C0504D;letter-spacing:-.05pt'>Please take a ticket when entering the rear parking lot and bring it up to the office for validation</span></u></i></b><u><span style='font-size:10.0pt;color:#C0504D;letter-spacing:-.05pt'>. <o:p></o:p></span></u></p><p class=MsoNormal style='margin-right:5.2pt'><b><span style='font-size:10.0pt;color:#C0504D;letter-spacing:-.05pt'>Disabled</span></b><b><span style='font-size:10.0pt;color:#C0504D;letter-spacing:-.2pt'> </span></b><b><span style='font-size:10.0pt;color:#C0504D;letter-spacing:-.05pt'>parking</span></b><b><span style='font-size:10.0pt;color:#C0504D;letter-spacing:-.25pt'> </span></b><b><span style='font-size:10.0pt;color:#C0504D;letter-spacing:-.1pt'>spaces</span></b><b><span style='font-size:10.0pt;color:#C0504D;letter-spacing:-.2pt'> are </span></b><b><span style='font-size:10.0pt;color:#C0504D;letter-spacing:-.05pt'>available</span></b><b><span style='font-size:10.0pt;color:#C0504D;letter-spacing:-.3pt'> </span></b><b><span style='font-size:10.0pt;color:#C0504D'>in<span 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