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<p class="MsoNormal"><span style="color:#1F497D">Mike:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in"><span style="color:#1F497D">The Deadman’s Statute is going to present a proof problem. Of course, if you can obtain IRA account records covering the period of the CIR and then you have others without interest who
can testify about the five (5) points of <b>Nash</b> to establish a CIR, then the case law regarding the earnings and accumulations during coverture could then fall into place so as to recognize the surviving person’s interest in the IRA and its earnings.
You may need an accountant to make the calculations on what interest is attributable to which deposits, but Ben Hawes does that all the time. I do not think it matters who earned more, or who spent more. The basic community property presumption is all earnings
and acquisitions is community in character, even during a CIR. Finally, there is a recent case out of the Court of Appeals that refers to all of this as “community-like property” and rejects the “quasi-community property” nomenclature.
<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="color:black">Yours Truly,<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="color:black"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="color:black">Kerry A. Richards, Attorney<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color:#002060"><img width="130" height="42" id="Picture_x0020_2" src="cid:image001.png@01D542F4.BA026430" alt="cid:image001.png@01D31B65.31A26710"><o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><b><span style="color:black">The Law Offices of Michael W. Bugni & Associates, PLLC</span></b><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:black">11300 Roosevelt Way NE, Suite 300, Seattle, WA 98125<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="color:#BF7000">EMAIL:</span></b><b><span style="color:black">
</span></b><span style="color:black">krichards@lawgate.net</span><span style="color:#6D0065"><o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><b><span style="color:#BF7000">TEL:</span></b><span style="color:#002060">
</span><span style="color:black">206-365-5500<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><b><span style="color:#BF7000">WEB:</span></b><span style="color:#002060">
</span><span style="color:black"><a href="http://www.lawgate.net/"><span style="color:black;text-decoration:none">www.lawgate.net</span></a></span><span style="font-family:"Arial","sans-serif";color:#002060"><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"><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"><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"><o:p> </o:p></span></p>
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<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>Mike Winslow<br>
<b>Sent:</b> Thursday, July 25, 2019 1:42 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv'<br>
<b>Subject:</b> Re: [WSBAPT] pension fund<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">In our case, we have a party that is the recipient of the separate property, which party would object to separate sourced assets or assets subject to ERISA being characterized as Community Like
Property.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="color:#1F497D">Michael A. Winslow<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">1204 Cleveland Ave.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Mount Vernon, WA 98273<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Ph. 360-336-3321<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Em. Mike@winslegal.com<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">This message is from an attorney, so it’s confidential. If you are not the intended recipient, it’s too late to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available
upon request.<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
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<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>Diane J. Kiepe<br>
<b>Sent:</b> Thursday, July 25, 2019 1:17 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] pension fund<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Generally ERISA does not apply to Traditional IRAs (compared with SEP IRAS, SIMPLE IRAS and Rollovers from other qualified plans)401, 403 and other tax qualified plans). The claim based on CIR will be very difficult with a traditional
IRA. Contractually speaking most IRAs define Spouse very clearly and will not deviate. Equity or finding a different contract exists to these assets in favor of the wife is a challenge to be sure but likely your client’s only basis. Interesting question.
I would be curious to know how it plays out if you were inclined to share.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span lang="EN" style="font-size:10.5pt;font-family:"Arial","sans-serif";color:red">“Most individuals create and maintain IRAs for their personal benefit. They contribute up to
the maximum amount in any given tax year. The contribution to a traditional IRA may or may not be fully deductible depending on the contributor's income and whether or not he is covered by an employer-sponsored retirement plan.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span lang="EN" style="font-size:10.5pt;font-family:"Arial","sans-serif";color:red">Since these plans are initiated and governed by the individual and not his employer, these traditional
and Roth IRAs are not ERISA qualified. Roth IRAs provide individuals with the opportunity to contribute post-tax income to an account which will allow tax-free withdrawal as soon as the account holder reaches the age of 59 1/2.”</span><span lang="EN" style="font-size:10.5pt;font-family:"Arial","sans-serif""><o:p></o:p></span></p>
<p class="MsoNormal">Best,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold""><o:p> </o:p></span></i></p>
<p class="MsoNormal">Diane J. Kiepe<o:p></o:p></p>
<p class="MsoNormal">Douglas Eden<o:p></o:p></p>
<p class="MsoNormal">717 W. Sprague Ave.<o:p></o:p></p>
<p class="MsoNormal">Suite 1500<o:p></o:p></p>
<p class="MsoNormal">Spokane, WA 99201<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:djkiepe@depdslaw.com"><span style="color:#0563C1">djkiepe@depdslaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal">509-455-5300<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p style="line-height:12.0pt"><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:#2C2C2C"><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<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>Mike Winslow<br>
<b>Sent:</b> Wednesday, July 24, 2019 8:31 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] pension fund<o:p></o:p></p>
</div>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Testator dies leaving his IRA to a trust created under his LWT.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Testator was married at time of death, but only for couple years. However, Testator lived with spouse for 10 years before the marriage. Facts for claim of Committed Intimate Relationship are that both worked
during marriage, although decedent was the high income earner. Shared a residence together, with mortgage payments made by Testator from his income. Unclear if couple shared other expenses. But assume that there is some basis for claim of CIR and thus a quasi-Community
Property claim for period of living together and CP during marriage.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">How does federal law regarding IRAs affect claim of surviving spouse to Quasi Community Property?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Spouse wants half of pension (both contributions and growth from contributions) for period of CIR.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal">Michael A. Winslow<o:p></o:p></p>
<p class="MsoNormal">1204 Cleveland Ave.<o:p></o:p></p>
<p class="MsoNormal">Mount Vernon, WA 98273<o:p></o:p></p>
<p class="MsoNormal">Ph. 360-336-3321<o:p></o:p></p>
<p class="MsoNormal">Em. <a href="mailto:Mike@winslegal.com">Mike@winslegal.com</a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">This message is from an attorney, so it’s confidential. If you are not the intended recipient, it’s too late to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available upon request.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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