<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 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:DengXian;
panose-1:2 1 6 0 3 1 1 1 1 1;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Garamond;
panose-1:2 2 4 4 3 3 1 1 8 3;}
@font-face
{font-family:"Felix Titling";
panose-1:4 6 5 5 6 2 2 2 10 4;}
@font-face
{font-family:Cambria;
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:"\@DengXian";
panose-1:2 1 6 0 3 1 1 1 1 1;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:Nyala;
panose-1:2 0 5 4 7 3 0 2 0 3;}
@font-face
{font-family:"Vladimir Script";
panose-1:3 5 4 2 4 4 7 7 3 5;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
span.EmailStyle18
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:windowtext;}
span.EmailStyle19
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:#1F497D;}
span.EmailStyle20
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:windowtext;}
span.EmailStyle22
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:windowtext;}
.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="#0563C1" vlink="#954F72">
<div class="WordSection1">
<p class="MsoNormal">I have always thought that it is true with general power of attorney, but not with special power of appointment. If that’s not the case, I’d like to know (no time to look it up at the moment). Thanks.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal" style="margin-bottom:2.0pt">Regards,<span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black">
<br>
<br>
</span><b><span style="font-size:12.0pt;color:#0070C0">Doris Eslinger</span></b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black"><br>
</span><b><span style="font-family:"Felix Titling";font-variant:small-caps;color:#1F497D;letter-spacing:.6pt">Eslinger Law Office</span></b><b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#1F497D;letter-spacing:2.0pt">
</span></b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black"><br>
(425) 451-3237 <br>
</span><b><span style="font-size:8.0pt;color:#1F497D;letter-spacing:.6pt"><br>
</span></b><span style="font-size:8.0pt;font-family:"Times New Roman",serif;color:#1F497D">------------------------------------------------------------------------------------------------------------<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:8.0pt;mso-line-height-rule:exactly"><span style="font-size:8.0pt;font-family:"Times New Roman",serif;color:black"><br>
</span><span style="font-size:8.0pt;font-family:"Times New Roman",serif;color:#1F497D">This message is intended only for the addressee. The information contained in this message is privileged, confidential, and protected by the attorney-client or attorney
work product privileges. Unauthorized forwarding, printing, copying, distribution, disclosure or use of such information is strictly prohibited. If you are not the addressee, please promptly delete this message and notify the sender of the delivery error
by return e-mail or you may call our office at (425) 451-3237. Nothing in this message should be interpreted as a digital or electronic signature that can be used to authenticate a contract or other legal document.<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Stephen A. Brandli<br>
<b>Sent:</b> Wednesday, July 03, 2019 12:54 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com>; 'KCBA Real Property, Probate and Trust Law Discussion List' <realpropertyprobatetrustlaw@lists.kcba.org><br>
<b>Subject:</b> Re: [WSBAPT] Incorporation by Reference<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Although I am not a tax expert, it is my understanding that a power of appointment includes the property int the estate of the power holder.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"> Steve<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <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>Eric Nelsen<br>
<b>Sent:</b> Wednesday, July 3, 2019 11:41 AM<br>
<b>To:</b> 'wsbapt@lists.wsbarppt.com' <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>>; KCBA Real Property, Probate and Trust Law Discussion List <<a href="mailto:realpropertyprobatetrustlaw@lists.kcba.org">realpropertyprobatetrustlaw@lists.kcba.org</a>><br>
<b>Subject:</b> Re: [WSBAPT] Incorporation by Reference<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Rules of construction applicable to Wills also apply to Trusts. RCW 11.97.020. It's not possible to incorporate a document that is not in existence at the time the Will is executed, RCW 11.12.255, with the limited
exception of the tangible personal property gift list authorized under RCW 11.12.260.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">It might be arguable whether such incorporation is a "rule of construction" under RCW 11.97.020, but the identification of beneficiaries is so fundamental to the purpose of a Will (or Trust) that I wouldn't bet
on a court allowing designation of beneficiaries in a writing created later. To allow such a thing would basically evade all the procedural safeguards that are supposed to protect against fraud, undue influence, etc. As well, it's fundamental to the
<b><i>creation</i></b> of a Trust that the beneficiaries be named or described in a fashion that allows ascertainment of the beneficiaries.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">It might be possible to give the Executor a general power of appointment, or a special power of appointment limiting the beneficiaries to a specific pool of people.
<u>Compare</u> <u>In re Long's Estate</u>, 190 Wash. 196, 67 P.2d 331 (1937) (invalidating Will for failure to name specific beneficiaries), and
<u>In re Lidston's Estate</u>, 32 Wn.2d 408, 202 P.2d 259 (1949) (affirming testator's grant of power of appointment to Executor to determine who is to receive residue of estate). That's not precisely the same result since the Executor would have discretion
to determine how much to give each beneficiary, but it might get close to the client's goal. And, the special power of appointment, if that were the method, would have to name the beneficiaries in the Will or Trust at the time it was executed--so maybe that's
not going to work either.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">phone 206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">fax 206-625-9040<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="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>Heather de Vrieze<br>
<b>Sent:</b> Wednesday, July 03, 2019 10:18 AM<br>
<b>To:</b> 'wsbapt@lists.wsbarppt.com'; KCBA Real Property, Probate and Trust Law Discussion List<br>
<b>Subject:</b> [WSBAPT] Incorporation by Reference<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Clients request the darndest things. “Just make up my Will without naming beneficiaries and have it say that I will leave my executor a list of beneficiaries. I want to be able to change that list anytime.”<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">In Wills it is clear that we can incorporate by reference any document existing at the time of making the Will by sufficient reference to the document in the Will. I would not attempt to have the Will incorporate a possible later created
document, except as it relates to tangible personal property disposition.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Is there any reason to believe that such incorporation by reference of a later created document be OK in a Trust?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Any cites?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Heather<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
</span></b><i><span style="font-family:"Garamond",serif;color:#1F497D">Attorney-at-Law<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Garamond",serif;color:#1F497D"><img border="0" width="189" height="105" style="width:1.9652in;height:1.0972in" id="_x0000_i1025" src="cid:image001.jpg@01D531AD.F9025300" alt="cid:image001.jpg@01D013C2.30F35160"></span></i><i><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#1F497D"><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">Seattle, WA 98116-3705
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">(206)938-5500
<o:p></o:p></span></p>
<p class="MsoNormal"><a href="mailto:heatherd@westseattlelaw.com"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">heatherd@westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><a href="http://www.westseattlelaw.com/"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">www.westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:Nyala;color:#9B0000">Our office will be closed July 4 and 5 in observation of Independence Day</span></b><span style="font-size:10.0pt;font-family:Nyala;color:#9B0000"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#002E8A">Click here to connect with de Vrieze | Carney on Facebook:
</span><span style="color:#1F497D"> </span></b><a href="https://www.facebook.com/DeVriezeCarney"><b><span style="color:blue;text-decoration:none"><img border="0" width="72" height="21" style="width:.75in;height:.2222in" id="Picture_x0020_1" src="cid:image002.png@01D531AD.F9025300" alt="FB Logo"></span></b></a><span style="font-family:Nyala;color:#44524E"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:#A6A6A6"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:#A6A6A6">CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. 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:16.0pt;font-family:"Cambria",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>