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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Hello Kira,<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>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I practice in Washington and have used this approach for GST planning. Additionally, I make differing QTIP elections for Washington versus Federal so I can
get the step up at the Federal level but only have the smallest portion for WA Estate Tax purposes pulled in (I have even made a 0% WA QTIP and 100% Federal QTIP).<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>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Good luck,<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>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Segoe Script","sans-serif";color:#1F497D">Diane J. Kiepe<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>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Diane J. Kiepe, Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Douglas
</span><span style="font-size:11.0pt;color:#1F497D">•</span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> Eden<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">717 W. Sprague Ave., Suite 1500<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Spokane, WA 99201<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Phone: (509) 455-5300<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Fax: (509) 455-5348<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">djkiepe@depdslaw.com<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>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><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>
<p class="MsoNormal"><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>Kira Rubel<br>
<b>Sent:</b> Wednesday, October 03, 2018 10:40 AM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Cc:</b> wsbarp@lists.wsbarppt.com; solo-and-small-practice-section@list.wsba.org; creditor-debtor-section@list.wsba.org<br>
<b>Subject:</b> Re: [WSBAPT] [WSBARP] Quit Claim Deed to Trust<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-family:"Tahoma","sans-serif"">Hi, all - <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Tahoma","sans-serif""><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Tahoma","sans-serif"">This is mostly on topic to this thread so I thought I'd jump in with a related question. I practice in CA and WA and in California, I've been running into a lot of contingent general powers
of appointment for the bypass trust - which only kicks in if there's no estate tax issue, and which gives the surviving spouse contingent GPOA ONLY in that instance and only at their death. This then allows a second step up in basis on that bypass trust. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Tahoma","sans-serif""><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Tahoma","sans-serif"">Has anyone else seen this? Using it? Advice for or against? <o:p></o:p></span></p>
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<p><i><span style="font-family:"Cambria","serif"">Kira M. Rubel</span></i><o:p></o:p></p>
<p style="background-image:initial;background-position:initial;background-repeat:initial">
<b><span style="font-family:"Cambria","serif"">Law Offices of Kira M. Rubel</span></b><o:p></o:p></p>
<p style="background-image:initial;background-position:initial;background-repeat:initial">
<b><span style="font-size:9.5pt;font-family:"Garamond","serif"">3615 Harborview Drive NW, Suite C</span></b><o:p></o:p></p>
<p style="background-image:initial;background-position:initial;background-repeat:initial">
<b><span style="font-size:9.5pt;font-family:"Garamond","serif"">Gig Harbor, WA 98332-2129</span></b><o:p></o:p></p>
<p style="background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-size:9.5pt;font-family:"Arial","sans-serif""> </span><span style="font-family:"Garamond","serif"">Tel. (800) 836-6531</span><o:p></o:p></p>
<p style="background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Garamond","serif"">Fax. (206) 238-1694</span><o:p></o:p></p>
<p style="background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Garamond","serif""><a href="http://www.kmrlawfirm.com/" target="_blank">www.kmrlawfirm.com</a></span><o:p></o:p></p>
<p style="text-align:justify;line-height:8.5pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-size:7.5pt">The information transmitted (including any attachments) is intended only for the person to whom it is addressed and may contain confidential and/or privileged material that may be protected by law from disclosure. If you receive
this transmission in error, please notify the sender by reply e-mail and delete the message and any attachments from your computer. Any review, retransmission, dissemination, copying, or other use of, or taking of any action in reliance upon, this information
by persons or entities other than the intended recipient is prohibited. </span><o:p></o:p></p>
<p style="text-align:justify;line-height:8.5pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-size:7.5pt"> </span><o:p></o:p></p>
<p style="background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-size:7.5pt">IRS CIRCULAR 230 DISCLAIMER: Any tax advice provided in this communication is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer (i) for the purpose of avoiding tax penalties that may
be imposed on the recipient or any other taxpayer, or (ii) in promoting, marketing or recommending to another party a partnership or other entity, investment plan, arrangement or other transaction addressed herein.</span><o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">On Wed, Oct 3, 2018 at 12:36 AM John J. Sullivan <<a href="mailto:sullaw@comcast.net">sullaw@comcast.net</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal">Yes, unless it’s a QTIP trust, or an IDGT - intentionally defective grantor trust. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt">John J. Sullivan<o:p></o:p></p>
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<p class="MsoNormal">Sent from my iPad<o:p></o:p></p>
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On Oct 1, 2018, at 10:04 AM, Claudia A Gowan <<a href="mailto:claudia@cagowanlaw.com" target="_blank">claudia@cagowanlaw.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Just a quick follow-up to Rebecca’s email: property held under a
<b><i>revocable</i></b> trust will get the step-up on the death of the grantor, but, generally, property held under
<b><i>irrevocable </i></b>trusts will not receive a step-up. For example, grantor does with a revocable trust that transfer property to a follow-up trust for benefit of her beneficiaries: upon death of the grantor, the property will receive a step-up, but after
the property transfers to the irrevocable trust, there will be no further step-ups including when a surviving spouse grantor dies.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Rebecca – so nice of you to keep helping us out even from retirement!!</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Best, Claudia</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><b><i><span style="font-family:"ParkAvenue","serif";color:#1F4E79">Claudia A. Gowan</span></i></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><b><i><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span></i></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Claudia A. Gowan, PLLC</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">2101 Fourth Avenue, Suite 1900</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Seattle, WA 98121</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">(206) 443-2733 (T)</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">(206) 448-</span></b><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F4E79">1843</span></b><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">
(F)</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F4E79"><a href="mailto:claudia@cagowanlaw.com" target="_blank"><span style="color:#1F4E79">claudia@cagowanlaw.com</span></a></span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F4E79"> </span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F4E79"><a href="http://www.seattletrustsandestates.com/" target="_blank"><span style="color:#1F4E79">www.seattletrustsandestates.com</span></a></span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">mailto:wsbarp-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>RebeccaWiess<br>
<b>Sent:</b> Monday, October 01, 2018 9:22 AM<br>
<b>To:</b> 'WSBA Real Property Listserv' <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>>;
<a href="mailto:solo-and-small-practice-section@list.wsba.org" target="_blank">solo-and-small-practice-section@list.wsba.org</a>;
<a href="mailto:creditor-debtor-section@list.wsba.org" target="_blank">creditor-debtor-section@list.wsba.org</a>;
<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a><br>
<b>Subject:</b> Re: [WSBARP] Quit Claim Deed to Trust</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">I know I’m late to this topic, but it’s an excuse to remind all that property in a trust does not get
a stepped up basis when an owner dies. Family trusts as an estate planning tool can cause big time tax bills when the heirs sell low basis property out of the trust following a death.
</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Rebecca K. Wiess</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">421 24th Avenue East</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Seattle, WA 98112</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Phone 206 329-6638</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"><a href="mailto:rwiess@foxinternet.net" target="_blank">rwiess@foxinternet.net</a> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto"><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:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">mailto:wsbarp-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Dave Culbertson<br>
<b>Sent:</b> Friday, September 07, 2018 4:51 PM<br>
<b>To:</b> <a href="mailto:solo-and-small-practice-section@list.wsba.org" target="_blank">
solo-and-small-practice-section@list.wsba.org</a>; <a href="mailto:creditor-debtor-section@list.wsba.org" target="_blank">
creditor-debtor-section@list.wsba.org</a>; <a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">
wsbapt@lists.wsbarppt.com</a>; <a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">
wsbarp@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBARP] Quit Claim Deed to Trust</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto">Hello, Listmates.<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto">I have a client who needs to transfer a parcel of land to her revocable trust (set up for probate purposes). I’m assuming this is like any other QCD, but thought I would check if there is any hidden wrinkle
when doing a QCD from an individual to a trust. Thanks for any pointers.<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto">Best Regards,<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto">Dave Culbertson<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto"><b>The Law Office of Davisson Culbertson, PLLC</b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><i>19909 Ballinger Way NE</i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><i>Shoreline, WA 98102</i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><i> </i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><i>Office Line: (425) 252-0300</i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><i>Cell: (206) 478-8134</i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><i>FAX: (866) 867-7796</i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><i> </i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto"><a href="mailto:dculbertson@culbertsonlawoffice.com" target="_blank"><i>dculbertson@culbertsonlawoffice.com</i></a><o:p></o:p></p>
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