<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)"><style><!--
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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Hello everyone: I am working on an estate in which the decedent designated his son as a Transfer on Death beneficiary of <u>all </u>of his assets. Son transfers all of these financial accounts into his own name. Then, Son meets with me and shows me his dad’s Will which gives $50,000 to a Special Needs Trust (SNT) for the daughter of the decedent. Son is absolutely certain that funding the SNT was what his dad wanted, notwithstanding the beneficiary designations on all the financial accounts to the contrary. Son is named Personal Representative in the Will and Trustee of the SNT. Can son transfer funds, now in his name, to fund the SNT? Is it necessary open a probate to do this? Probate or not, how would we document that the transfer from the Son to the SNT account is a distribution from the estate and not a gift from the son?<o:p></o:p></p><p class=MsoNormal>I appreciate your thoughts.<o:p></o:p></p><p class=MsoNormal>Thank you,<o:p></o:p></p><p class=MsoNormal>Margaret<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>--<o:p></o:p></p><p class=MsoNormal>Law Office of Margaret Delp<o:p></o:p></p><p class=MsoNormal>Mailing address:<o:p></o:p></p><p class=MsoNormal>PO Box 292<o:p></o:p></p><p class=MsoNormal>Langley, WA 98260<o:p></o:p></p><p class=MsoNormal>Physical Address:<o:p></o:p></p><p class=MsoNormal>2815 Howard Road, Second Floor<o:p></o:p></p><p class=MsoNormal>Langley, WA 98260<o:p></o:p></p><p class=MsoNormal>Telephone: 360-579-4530<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>