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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'>Thank you, Diane.<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><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'> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Diane J. Kiepe<br><b>Sent:</b> Thursday, January 17, 2019 11:04 AM<br><b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] trust question<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Mary,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>I have retroactively divided trusts after a large gap of time (one was 15 years later) and would say it is mandatory where the remainder beneficiaries are different under the survivor’s plan versus the Trust. I have also allowed all remainder beneficiaries to agree to what should of happen and what we are doing now pursuant to a TEDRA where recreating trusts may not have a positive cost/benefit. Just need to be careful of making sure you include all appropriate parties under such a TEDRA.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Best of Luck,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Segoe Script";color:#1F497D'>Diane J. Kiepe<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='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-family:"Calibri",sans-serif;color:#1F497D'>Douglas </span><span style='color:#1F497D'>•</span><span style='font-family:"Calibri",sans-serif;color:#1F497D'> Eden<o:p></o:p></span></p><p class=MsoNormal><span style='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-family:"Calibri",sans-serif;color:#1F497D'>Spokane, WA 99201<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'>Phone: (509) 455-5300<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'>Fax: (509) 455-5348<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'><a href="mailto:djkiepe@depdslaw.com">djkiepe@depdslaw.com</a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;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'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",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>Mary Stone<br><b>Sent:</b> Thursday, January 17, 2019 9:29 AM<br><b>To:</b> 'WSBA Probate & Trust Listserv'<br><b>Subject:</b> [WSBAPT] trust question<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><div><blockquote style='border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-top:5.0pt;margin-right:0in;margin-bottom:5.0pt'><p class=MsoNormal><span style='color:black'>If the trust estate isn’t divided into two parts upon the death of the first Trustor so the survivor continues to operate under the original RLT, then the survivor dies, can the successor trustee do the division upon the death of the survivor, or is it too late? There is language in the trust that says the Trustee is authorized to maintain and administer both trusts as a unit and not make physical division or segregation. <o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'>Thank you.<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'>Mary Stone<o:p></o:p></span></p></blockquote></div></div></body></html>