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<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D">This may not be correct, but I always understood that doing a Lack of Probate Affidavit for real property meant paying excise tax for the current assessed tax value of the property.
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D">Candace<o:p></o:p></span></p>
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</span><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black">Top Ranked Law Firm for 2015 by Fortune Magazine and American Lawyer Media</span><span style="font-size:11.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black">Candace Wilkerson<b> |</b> Senior Associate</span><b><span style="font-size:10.0pt;color:red"> </span></b><b><span style="font-size:10.0pt;color:#484848">|
</span></b><span style="font-size:10.0pt;color:black">Wong Fleming </span><span style="font-size:11.0pt;color:black"><o:p></o:p></span></p>
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<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>Jeff Davis<br>
<b>Sent:</b> Wednesday, October 10, 2018 4:08 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv'; 'WSBA Real Property Listserv'<br>
<b>Subject:</b> Re: [WSBAPT] Lack of Probate Affidavit and Small Estate Affidavit<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">If you do a Lack of Probate Affidavit for the surviving spouse, will the real property receive a step up on basis?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Jeff Davis<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt">From:</span></b><span style="font-size:11.0pt"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Andrew Hay<br>
<b>Sent:</b> Wednesday, October 10, 2018 3:45 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com>; WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Lack of Probate Affidavit and Small Estate Affidavit<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Berlin Sans FB","sans-serif";color:#1F497D">I would feel comfortable advising the client that SEA is an option under those circumstances.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Berlin Sans FB","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Berlin Sans FB","sans-serif";color:#1F497D">The option is not entirely risk-free. Is the community real property passing via lack of probate affidavit “subject to probate” under 11.61.010(2)(c)?
If so, this may not be the appropriate procedure.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Berlin Sans FB","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Berlin Sans FB","sans-serif";color:#1F497D">But it is a small amount in the bank account, the bank is a willing participant and the benefit to the client outweighs the risk.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Berlin Sans FB","sans-serif";color:#1F497D"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:none"><b><span style="font-family:"Berlin Sans FB","sans-serif";color:black">Andrew Hay<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-autospace:none"><b><span style="font-family:"Berlin Sans FB","sans-serif";color:black">Hay & Swann PLLC</span></b><span style="font-family:"Berlin Sans FB","sans-serif";color:black"><o:p></o:p></span></p>
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<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"">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">mailto:wsbarp-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Kristina devore<br>
<b>Sent:</b> Wednesday, October 10, 2018 2:46 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv; WSBA Real Property Listserv<br>
<b>Subject:</b> [WSBARP] Lack of Probate Affidavit and Small Estate Affidavit<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif"">Good afternoon,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif"">I have a potential estate administration client who has two assets in the decedents name: 1) a credit union account that was titled in deceased husband’s name ($1,800) and a 2) a home that
potential client originally obtained in her name alone but later deeded to herself and the decedent as husband and wife to create community property.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif"">The Credit Union has already advised the potential client to use a Small Estate Affidavit for the Credit Union account. Can she use the Small Estate Affidavit for the cash and file a Lack
of Probate Affidavit to show that she is now the sole rightful owner of the house?
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif"">The Small Estate Affidavit requires that the decedent’s probate estate not exceed $100,000. Since the Community property real estate (valued at over $100,000) should transfer by operation
of law, is it accurate to use the Small Estate Affidavit and state that the non-probate estate is less that $100,000? Is it acceptable to use both the Small Estate Affidavit for the liquid asset and the Lack of Probate Affidavit to clear up title to the real
property in this case?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif"">Thanks in advance for any advice.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif"">Kristina<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif""><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif";color:#006F37">Kristina S. DeVore | Attorney & Counselor at Law</span><span style="font-family:"Verdana","sans-serif";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif";color:#006F37">KRISTINA DEVORE LAW FIRM, pllc | P.O. BOX 87625 | Vancouver, WA 98687</span><span style="font-family:"Verdana","sans-serif";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif";color:#006F37">Phone: (360) 695-0535 | <a href="mailto:Kristina@devore-law.com">Kristina@devore-law.com</a></span><span style="font-family:"Verdana","sans-serif";color:black"><o:p></o:p></span></p>
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