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<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.18.200"><span style="color:#7DAB8A">11.18.200</span></a><o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif">Liability of beneficiary of nonprobate asset</span></b><b><span style="font-size:13.5pt;font-family:"Times New Roman",serif">—</span></b><b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif">Abatement.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(1) Unless expressly exempted by statute, a beneficiary of a nonprobate asset that was subject to satisfaction of the decedent's
general liabilities immediately before the decedent's death </span><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:red">takes the asset subject to liabilities, claims, estate taxes, and the fair share of expenses of administration reasonably
incurred by the personal representative in the transfer of or administration upon the asset. The beneficiary of such an asset is liable to account to the personal representative to the extent necessary to satisfy liabilities, claims, the asset's fair share
of expenses of administration, and the asset's share of any applicable estate taxes under chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=83.110A"><b><span style="color:red">83.110A</span></b></a> RCW. Before making demand that a beneficiary of
a nonprobate asset account to the personal representative, </span><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">the personal representative must give notice to the beneficiary, in the manner provided in chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.96A"><b><span style="color:black">11.96A</span></b></a> RCW,
that the beneficiary is liable to account under this section.</span><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:red"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:windowtext"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:windowtext">Also, look at RCW 11.10 Chapter.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:windowtext"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.10.010"><span style="color:#7DAB8A">11.10.010</span></a><o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif">Abatement</span></b><b><span style="font-size:13.5pt;font-family:"Times New Roman",serif">—</span></b><b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif">Generally.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(1) Except as provided in subsection (2) of this section, property of a decedent abates, without preference as between real and
personal property, in the following order:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(a) Intestate property;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(b) Residuary gifts;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(c) General gifts;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(d) Specific gifts.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">For purposes of abatement a demonstrative gift, defined as a general gift charged on any specific property or fund, is deemed a
specific gift to the extent of the value of the property or fund on which it is charged, and a general gift to the extent of a failure or insufficiency of that property or fund. Abatement within each classification is in proportion to the amounts of property
each of the beneficiaries would have received if full distribution of the property had been made in accordance with the terms of the will.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(2) If the will expresses an order of abatement, or if the testamentary plan or the express or implied purpose of the devise would
be defeated by the order of abatement stated in subsection (1) of this section, a gift abates as may be found necessary to give effect to the intention of the testator.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(3) If the subject of a preferred gift is sold, diminished, or exhausted incident to administration, not including satisfaction
of debts or liabilities according to their community or separate status under RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.10.030"><b><span style="color:#7DAB8A">11.10.030</span></b></a>, abatement must be achieved by appropriate adjustments
in, or contribution from, other interests in the remaining assets.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(4) To the extent that the whole of the community property is subject to abatement, the shares of the decedent and of the surviving
spouse or surviving domestic partner in the community property abate equally.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(5) If required under RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.10.040"><b><span style="color:#7DAB8A">11.10.040</span></b></a>,
nonprobate assets must abate with those disposed of under the will and passing by intestacy.<o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.10.040"><span style="color:#7DAB8A">11.10.040</span></a><o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif">Nonprobate assets.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(1) If abatement is necessary among takers of a nonprobate asset, the court shall adopt the abatement order and limitations set
out in RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.10.010"><b><span style="color:#7DAB8A">11.10.010</span></b></a>, <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.10.020"><b><span style="color:#7DAB8A">11.10.020</span></b></a>, and <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.10.030"><b><span style="color:#7DAB8A">11.10.030</span></b></a>,
assigning categories in accordance with subsection (2) of this section.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(2) A nonprobate transfer must be categorized for purposes of abatement, within the list of priorities set out in RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.10.010"><b><span style="color:#7DAB8A">11.10.010</span></b></a>(1),
as follows:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(a) All nonprobate forms of transfer under which an identifiable nonprobate asset passes to a beneficiary or beneficiaries on the
event of the decedent's death, such as, but not limited to, joint tenancies and payable-on-death accounts, are categorized as specific bequests.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(b) With respect to all other interests passing under nonprobate forms of transfer, each must be categorized in the manner that
is most closely comparable to the nature of the transfer of that interest.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(3) If and to the extent that a nonprobate asset is subject to the same obligations as are assets disposed of under the decedent's
will, the nonprobate assets abate ratably with the probate assets, within the categories set out in subsection (2) of this section.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif">(4) If the nonprobate instrument of transfer or the decedent's will expresses a different order of abatement, or if the decedent's
overall dispositive plan or the express or implied purpose of the transfer would be defeated by the order of abatement stated in subsections (1) through (3) of this section, the nonprobate assets abate as may be found necessary to give effect to the intention
of the decedent.<o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:windowtext"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:windowtext"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><b><i><span style="font-size:14.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">Dalynne Singleton<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">Gourley Law Group<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">Snohomish Escrow<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">The Exchange Connection<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">1002 10<sup>th</sup> Street / PO Box 1091<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">Snohomish, WA 98291<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">360.568.5065<o:p></o:p></span></p>
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<p class="MsoNormal"><u><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#0563C1"><a href="mailto:dalynne@glgmail.com"><span style="color:#0563C1">dalynne@glgmail.com</span></a></span></u><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="color:windowtext">From:</span></b><span style="color:windowtext"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Mark Mullins<br>
<b>Sent:</b> Saturday, August 24, 2019 4:23 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] 11.18.200 - liability of nonprobate assets for estate debts, admin, and taxes<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p><span style="font-family:"Arial",sans-serif">Dear Listmates:<o:p></o:p></span></p>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
I had a nominated oldest adult child PR call me for help with a single parent death with the estate left to largely be transferred as nonprobate assets, but where estate and transfer taxes may be due because of the size of the estate (over $2.2kk).
<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
I thought I had once seen a statute for notice to entities holding non-probate assets advising them of the liability of such assets for estate administration, debts, and estate tax liabilities.
<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
From my research today, I think that is (no longer) true, if it ever was. <o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
All I find is RCW 11.18.200 listing non-probate assets, the beneficiary(ies) of which, are liable for such costs from such assets.
<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
I had also thought there was some kind of time frame provided by statute for notice to entities holding such assets, after which such entities would have no liability for distribution to the named beneficiary (under survivorship, POD, or TOD).
<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Am I wrong about #1?<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Am I wrong about #2?<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Am I wrong about #3?<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Am I wrong about #5?<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Is there a simple way to keep the horse (relevant non-probate asset) in the barn (the hands of an entity holding it before transfer to the named survivor or beneficiary or the survivor/beneficiary him/herself who already got it)?
<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
(a) Other than withholding or reducing a beneficiary/transferee's distribution share for the appropriate amount (if there is enough in such share), (b) can you avoid estate liability for the amount for which the nonprobate asset should be subject by directing
the taxing authority or other creditor to the entity or beneficiary of the nonprobate asset?
<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
Since I doubt #11 (b) is at all practicable, if even possible, this seems a massive hole in the justice of the overall legal structure for disposition of a decedent's estate. Am I wrong?
<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
I would welcome any form notices and letters people have found effective in addressing or resolving this problem, especially a notice meeting the requirements of 11.18.200(1) and 11.96A. The notice draft I've come up with is substantially a restatement of most
of 11.18.200(1) and (2), and if that is what you use, I am probably already set on that issue.
<o:p></o:p></li></ol>
<p><span style="font-family:"Arial",sans-serif">Sincerely,<o:p></o:p></span></p>
<p><span style="font-family:"Arial",sans-serif">Mark D. Mullins<br>
Attorney at Law<o:p></o:p></span></p>
<p><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p align="center" style="text-align:center"><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Law Office of</span></i><i><span style="font-size:7.5pt;font-family:"Arial",sans-serif"><br>
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