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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">My client’s spouse passed away leaving no will. Total estate…all community…was in the $5 to 8 million range. Neither client, nor spouse were citizens. It appears that Washington
will not allow a marital deduction as survivor isn’t a citizen. However, it also appears under WAC 458-57-115(2)c(iv)(B) that a QDOT election can be done post death prior to the due date on the estate tax return. Has anyone taken advantage of this section
and have any input or a few minutes to educate me on how to proceed?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Thank you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif">James Bates, Attorney<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif">Luce & Associates, P.S.<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">4505 Pacific Hwy. E., Suite A<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">Tacoma, WA 98424<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">T: (253) 922-8724<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">F: (253) 922-2802<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><a href="http://www.LuceLawFirm.com"><b><span style="font-size:8.0pt;font-family:"Arial",sans-serif">www.LuceLawFirm.com</span></b></a></span><b><span style="font-size:8.0pt;font-family:"Arial",sans-serif">
</span></b><a href="https://www.facebook.com/pages/Luce-Kenney-Associates-PS/200703820101348"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:windowtext;text-decoration:none"><img border="0" width="24" height="24" style="width:.25in;height:.25in" id="Picture_x0020_1" src="cid:image001.gif@01D448F5.A4B5C3F0" alt="e943ecc8-5be2-4768-a17e-1b829b908afe"></span></b></a><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Garamond",serif"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="text-autospace:none"><b><span style="font-size:8.0pt;font-family:"Arial",sans-serif">IMPORTANT NOTICE TO EMAIL RECIPIENTS</span></b><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:8.0pt;font-family:"Arial",sans-serif">1. The information contained in this e-mail and accompanying attachments constitute confidential information which may be legally privileged and is
intended for the sole use of the addressee. If you are not the intended recipient of this information, any disclosure, copying, distribution or the taking of any action in reliance on this information is strictly prohibited and may be unlawful. This information
is the property of Luce & Associates, P.S. If you received this e-mail in error, please notify us immediately by return e-mail or by calling (253) 922-8724.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:8.0pt;font-family:"Arial",sans-serif">2. This e-mail transmission may not be secure and may be illegally intercepted. Clients of Luce & Associates, P.S. are asked to use their best judgment
in determining whether the topic of an e-mail response is such that it would be better saved for a more secure means of communication.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:8.0pt;font-family:"Arial",sans-serif">3. The sender believes that this e-mail and any attachments are free of any virus. However, by reading this message and opening any attachments,
the recipient accepts full responsibility for taking remedial action regarding any viruses or other defects.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:8.0pt;font-family:"Arial",sans-serif">4. All Luce & Associates’ attorneys are licensed to practice law in Washington and do not intend to give legal advice to anyone with legal matters
not involving Washington law or federal law or to those who are not clients of this firm.
<o:p></o:p></span></p>
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