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<div>It is not a gross oversimplification. Sounds good to me. Keep it simple.</div>
<div id="AppleMailSignature">Phil Jones<br>
<br>
Philip N. Jones
<div>Duffy Kekel LLP</div>
<div>Portland, OR</div>
<div><a href="mailto:pjones@duffykekel.com">pjones@duffykekel.com</a></div>
<div>(503) 226-1371</div>
</div>
<div><br>
On Jan 10, 2019, at 12:50 PM, Tom Westbrook <<a href="mailto:tjw@w3net.net">tjw@w3net.net</a>> wrote:<br>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">This is probably a gross oversimplification and someone with a lot more legal talent than me would have some reason why it won’t work, but what if the beneficiaries
took their inheritance and later each gifted a portion to the sibling left out as part of their estate plan. Seems like the gift would transfer with it the steeped up tax basis of each beneficiary upon death of parent, but of course each would get a hit on
their lifetime gift exemption. </span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Sincerely,</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Tom</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Thomas J. Westbrook</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Attorney at Law</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Rodgers, Kee & Card, P.S.</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">324 West Bay Drive NW, Suite 201</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Olympia, Washington 98502</span></p>
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<p class="MsoNormal"><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:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Felicia Value<br>
<b>Sent:</b> Thursday, January 10, 2019 11:39 AM<br>
<b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br>
<b>Subject:</b> Re: [WSBAPT] wrongfully excluded heir</span></p>
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<p>Dang y'all. Phil just dropped the mic.</p>
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<p class="MsoNormal">On 1/10/2019 11:04 AM, Philip N. Jones wrote:</p>
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<p class="MsoNormal">An assignment would be a taxable gift, but (as has been noted) a gift is not really taxable unless the donor has enough assets to be subject to the federal estate tax. But watch out for a spendthrift/nonassignment clause. Which leads
us to TEDRA.</p>
<p class="MsoNormal">A transfer pursuant to a TEDRA would also be a gift unless is it backed up by a bona fide enforceable cause of action.<span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
</span>If a bona fide dispute exists between the beneficiaries, and the agreement is intended to resolve that dispute, then the resulting transfer will not constitute a gift, but instead will constitute a settlement in satisfaction of the dispute. In such
a situation, the agreement should recite the nature of the dispute and the fact that the altered division of the property is intended to resolve that dispute. For somewhat greater certainty that the result will be honored by the IRS, the aggrieved beneficiary
should first file a will contest, a petition for instructions, an objection to the final account, or some other appropriate pleading to lend greater credence to the notion that a bona fide dispute exists. However, neither the IRS nor the courts will respect
a settlement based on “friendly” litigation where no bona fide dispute is present. For example, in
<i>Grossman v. Campbell</i>, 368 F.2d 206, 18 AFTR2d 6251 (5<sup>th</sup> Cir. 1966), the court held that a settlement agreement had been reached in a situation where no real dispute existed, and thus the settlement would be ignored for estate tax purposes.
The Ninth Circuit reached a similar result in <i>Commissioner v. Vease</i>, 314 F.2d 79, 11 AFTR2d 1800 (9<sup>th</sup> Cir. 1963), rev’g. 35 T.C. 1184 (1961). In that case, the court concluded that a settlement agreement had not resulted from a bona fide
will contest, but instead had resulted from “nothing more than a voluntary rearrangement of property interests acquired under an admittedly valid will.” See also
<i>Wolfsen v. Smyth,</i> 223 F.2d 111 (9<sup>th</sup> Cir. 1955); <i>Bath v. Commissioner</i>, T.C. Memo 1975-102. Other examples of settlements or trust modifications that were disregarded for tax purposes include
<i>Aronson v. Commissioner</i>, T.C. Memo 2003-189; <i>Brandon v. Commissioner</i>, 86 T.C. 327 (1986), rev’d on other grounds, 828 F.2d 493 (8<sup>th</sup> Cir. 1987), on remand 91 T.C. 829 (1988);
<i>Simpson v. Commissioner</i>, T.C. Memo 1994-259; <i>Crown Income Charitable Fund v. Commissioner, 8 F.3d 571
</i>(7<sup>th</sup> Cir. 1993); <i>La Meres v. Commissioner</i>, 98 T.C. 294 (1992); CCA 201651013; see also Rev. Rul. 89-31, 1989-1 C.B. 277.</p>
<p class="MsoNormal"> </p>
<p class="MsoNormal">Phil Jones</p>
<p class="MsoNormal">Portland, OR</p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><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: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>Christopher Sm<br>
<b>Sent:</b> Thursday, January 10, 2019 10:44 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <a href="mailto:wsbapt@lists.wsbarppt.com">
<wsbapt@lists.wsbarppt.com></a><br>
<b>Subject:</b> Re: [WSBAPT] wrongfully excluded heir</span></p>
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<p class="MsoNormal">Could you do a partial assignment of interest? Or is that treated as a gift?</p>
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<p class="MsoNormal">Cheers,</p>
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<p class="MsoNormal">Christopher Small</p>
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<p class="MsoNormal"><a href="http://cmslawfirm.com" target="_blank">CMS Law Firm LLC</a></p>
</div>
<div>
<p class="MsoNormal">150 Lake St. S., Suite 218</p>
</div>
<div>
<p class="MsoNormal">Kirkland, WA 98033</p>
</div>
<div>
<p class="MsoNormal">206.659.1512</p>
</div>
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<p class="MsoNormal"> </p>
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<p class="MsoNormal"> </p>
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<div>
<p class="MsoNormal">Legal stuff I have to put in... <i>To ensure compliance with Treasury Department and IRS regulations, we inform you that, unless expressly indicated otherwise, any federal tax advice contained in this communication (including any attachments)
is not intended or written by CMS Law Firm LLC to be used, and cannot be used by the taxpayer, for the purpose of: (i) avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code; or (ii) promoting, marketing, or recommending to
another party any transaction or matter addressed herein (or any attachments).</i></p>
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<p class="MsoNormal">On Thu, Jan 10, 2019 at 10:42 AM Eric Nelsen <<a href="mailto:Eric@sayrelawoffices.com">Eric@sayrelawoffices.com</a>> wrote:</p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d">Lots of tax implications if it's done by any method other than inheritance. I have done the heirs-gift-to-excluded-child method but only where the individual
gifts were below the federal annual gift exclusion limit (currently $15,000, but lower back when I did this in a case).</span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d"> </span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d">I think best bet on your facts, assuming there isn't a fact problem I don't know about, is a TEDRA Agreement executed by all heirs, indicating that the
Will should be reformed because its provision concerning the excluded sibling is in dispute, that everyone agrees that the true intent of the testator was to provide equal benefit to all children, that the testator made a mistake of fact in excluding the sibling
(not realizing that the expected benefit was not received or was not certain to be received), and that but for that mistake, the testator would have included all children as equal heirs. And therefore, the heirs all agree that the Estate should be split in
equal shares. That way everyone gets the distribution as inheritance and the tax implications go away.</span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d"> </span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d">Sincerely,</span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d"> </span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d">Eric</span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d"> </span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d">Eric C. Nelsen</span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d">SAYRE LAW OFFICES, PLLC</span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d">1417 31st Ave South</span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d">Seattle WA 98144-3909</span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d">phone 206-625-0092</span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d">fax 206-625-9040</span></p>
</div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1f497d"> </span></p>
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<div style="border:none;border-top:solid windowtext 1.0pt;padding:3.0pt 0in 0in 0in;border-color:currentcolor currentcolor">
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-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">
</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif"> [mailto:</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">]
<b>On Behalf Of </b>Allen Draher<br>
<b>Sent:</b> Thursday, January 10, 2019 10:14 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> [WSBAPT] wrongfully excluded heir</span></p>
</div>
</div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> </p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">I’m meeting with a potential client. She is the named PR in parent’s will. Estate passes to all but one sibling. This sibling was excluded because of some benefit to be received
that wasn’t and all other siblings want to divide estate among all siblings. Each share will be several hundred thousand dollars, but estate will be under WA State Estate Tax limit. I suppose each sibling could gift to the excluded sibling and file Federal
Gift Tax Returns. With the current federal exclusion amounts not likely to be an issue using some of the existing credit, but who knows what the future will bring. Has anyone a more creative solution they’ve used? Have excluded sibling file a creditor’s
claim that is approved by the PR with non-intervention powers? (I would have other siblings consent in writing). TEDRA? Thank you.
</p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> </p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>Allen Draher</b></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b> </b></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>Law Office of Allen Draher, PLLC</b></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>5426 California Ave. S.W.</b></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>Seattle, WA 98136</b></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b> </b></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>ph 206-935-2998</b></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="mailto:allen@draherlaw.com" target="_blank"><b>allen@draherlaw.com</b></a></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b> </b></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;font-family:Consolas">__________________________________________________________</span></p>
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<pre>_______________________________________________</pre>
<pre>WSBAPT mailing list</pre>
<pre><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a></pre>
<pre><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></pre>
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<pre>-- </pre>
<pre>Felicia Value</pre>
<pre>Attorney at Law</pre>
<pre>PO Box 578/116 N. Third</pre>
<pre>La Conner, WA 98257</pre>
<pre>(360) 466-2088</pre>
<pre><a href="mailto:Felicia@skagitprobate.com">Felicia@skagitprobate.com</a></pre>
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<div><span>_______________________________________________</span><br>
<span>WSBAPT mailing list</span><br>
<span><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a></span><br>
<span><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></div>
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