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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='font-family:"Arial",sans-serif;color:blue'>I would call attorney David Horn at the Attorney General’s office. He is extremely helpful in such matters. His number is 206-389-2061.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:blue'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:black'>Virginia C. Antipolo-Utt<br>Antipolo & Paul Law Firm, P.S.<br>2825 Colby Avenue, Suite 301<br>Everett, WA 98201<br>(425) 303-9100, ext. 111<br>(425) 258-9685 (fax)<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue'><a href="mailto:virginia@aplawfirm.com"><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>virginia@aplawfirm.com</span></a></span><span style='font-family:"Arial",sans-serif;color:black'><br></span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'>_______________________________________<br>Under recently issued IRS regulations, we must inform you that any US tax advice contained in this message was not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under federal tax law. By regulation, a taxpayer cannot rely on professional advice to avoid federal tax penalties unless that advice is reflected in a comprehensive tax opinion that conforms to strict requirements.<br>_______________________________________<br>CONFIDENTIALITY NOTICE: This information contained in this email message and attachments may be privileged, confidential and protected from disclosure. If you are not the intended recipient, any dissemination, disclosure, distribution or copying of the contents of this message is strictly prohibited. If you think you received this message in error, please delete the message and email the sender at </span><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue'><a href="mailto:virginia@aplawfirm.com"><span style='font-size:10.0pt;font-family:"Arial",sans-serif'>virginia@aplawfirm.com</span></a></span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'>.</span><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:blue'><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 [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>steve mcconnell<br><b>Sent:</b> Wednesday, June 12, 2019 11:42 AM<br><b>To:</b> wsbapt@lists.wsbarppt.com<br><b>Subject:</b> [WSBAPT] Nonexistent Charitable Beneficiary<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><div><p class=MsoNormal><span style='color:black'>I'm in the process of winding up a distribution trust and disbursing trust assets. One major beneficiary is a specifically named nursing home operated by a charitable institution with a different name. The nursing home serves individuals of the same ethnicity as the Trustors. I have now learned that the nursing home is about to discontinue operations. The charitable organization will continue but its other work is very different from the nursing home operation. Do I give the money to the charitable organization, find another nursing home that serves the same or similar population or, less likely, distribute the funds to the other, noncharitable beneficiaries? I haven't found a definitive answer so if anyone can steer me in the right direction I would greatly appreciate it.<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='color:black'>Thanks in advance.<o:p></o:p></span></p></div><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p></div><div id=Signature><div><p class=MsoNormal><strong><i><span style='font-size:13.5pt;color:#5133AB'>Steven M. McConnell</span></i></strong><span style='font-family:"Calibri",sans-serif;color:black'><br></span><strong><span style='color:#5133AB'>Attorney at Law</span></strong><span style='font-family:"Calibri",sans-serif;color:black'><br></span><span style='font-size:10.0pt;color:#5133AB'>144 Railroad Ave., Suite 308</span><span style='font-family:"Calibri",sans-serif;color:black'><br></span><span style='font-size:10.0pt;color:#5133AB'>Edmonds, WA 98020-4100</span><span style='font-family:"Calibri",sans-serif;color:black'><br></span><span style='font-size:7.5pt;color:#5133AB'>Tel: (206) 783-0201</span><span style='font-family:"Calibri",sans-serif;color:black'><br></span><span style='font-size:8.0pt;color:#5133AB'>Fax: (206) 789-5199</span><span style='font-family:"Calibri",sans-serif;color:black'><br></span><span style='font-size:7.5pt;color:#5133AB'>Email: </span><span style='color:black'><a href="mailto:smcconnelllaw@hotmail.com" target="_blank"><span style='font-size:7.5pt;color:#5133AB'>smcconnelllaw@hotmail.com</span></a><o:p></o:p></span></p></div></div><div class=MsoNormal align=center style='text-align:center'></body></html>