<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 14 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman","serif";}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p
{mso-style-priority:99;
margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman","serif";}
p.MsoAcetate, li.MsoAcetate, div.MsoAcetate
{mso-style-priority:99;
mso-style-link:"Balloon Text Char";
margin:0in;
margin-bottom:.0001pt;
font-size:8.0pt;
font-family:"Tahoma","sans-serif";}
span.EmailStyle19
{mso-style-type:personal-reply;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.BalloonTextChar
{mso-style-name:"Balloon Text Char";
mso-style-priority:99;
mso-style-link:"Balloon Text";
font-family:"Tahoma","sans-serif";}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="blue" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Steve:<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">First take a look at the language in the trust. Well-drafted documents typically address such issues.<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">GDP<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>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Glenn D. Price, J.D.<br>
Price & Farrington, PLLC<br>
<i>Attorneys and Counselors at Law <o:p></o:p></i></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Parkwood Office Center<br>
</span><b><span style="font-family:"Calibri","sans-serif";color:#1F497D">2370 130<sup>th</sup> Avenue N.E., Suite 103</span></b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"><br>
Bellevue, Washington 98005<br>
Phone: 425.451.3583 Fax: 425.522.4818<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Email:
</span><u><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue"><a href="mailto:glenn@pricefarrington.com"><span style="color:blue">glenn@pricefarrington.com</span></a></span></u><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy"><br>
Home page: <a href="http://www.pricefarrington.com/" title="blocked::http://www.pricefarrington.com/">
www.pricefarrington.com</a><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">Estate, Tax, Retirement and Asset Protection Planning</span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#993366"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.5in">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:navy">This e-mail and any attachment is intended solely for the use of the addressee(s) and is privileged and confidential within the attorney-client privilege. If you have received this
e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.
</span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#993366"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><b><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:navy">IRS Circular 230 provides that this message cannot be used to avoid any IRS tax penalties.</span></i></b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#993366"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><i><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:navy">No trees have been killed in the sending of this message, but billions of electrons have been horribly inconvenienced.<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:11.0pt;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""> 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>
</body>
</html>