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<p class="MsoNormal"><span style="color:#1F497D">I don't think there is any beyond the statute, which only states that the inventory should include "all of the property of the estate passing under the will or by laws of intestacy
<b><i>and</i></b> which shall have come to the personal representative's possession or knowledge..." RCW 11.44.015(1). I think the "and" in the statute is ambiguous. If it is a disjunctive "and" then I would interpret it as including both (A) items passing
under the will or by intestacy, as well as (B) assets that <b><i>don't</i></b> pass by will or intestacy, but that have come into the PR's possession or knowledge. That could conceivably include non-probate assets.<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">However, if it is a conjunctive "and" then the phrase only means "inventory of what the PR knows of that passes by will or intestacy" and doesn't include non-probate assets at all.<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">That said, of course the PR still needs to deal with estate taxes, and so still needs to compile a list of what would be included in the gross estate for tax purposes, regardless of whether the asset is classified
as probate or non-probate. If the estate is obviously well below the Washington tax exemption of $2+ million then maybe exact accuracy is not a big priority; but if the gross estate is looking like it would be $2 million or more the PR probably needs the non-probate
asset information even if those assets don't have to be formally incorporated into the statutorily-required inventory and appraisement.<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">Boy, was that a long answer to a simple question.<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"><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>
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<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>Roger Hawkes<br>
<b>Sent:</b> Wednesday, October 23, 2019 1:57 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> [WSBAPT] non probate assets part of inventory?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">What authority is there, if any, that non probate assets are supposed to be included in the statutorily required inventory?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt">Roger Hawkes, WSBA 5173<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt">Hawkes Law Firm, P.S.<o:p></o:p></span></b></p>
<p class="MsoNormal">19944 Ballinger Way NE, Suite #100<o:p></o:p></p>
<p class="MsoNormal">Shoreline, WA 98155<o:p></o:p></p>
<p class="MsoNormal">And 423 Main in Sultan, WA 98294<o:p></o:p></p>
<p class="MsoNormal"><a href="http://www.hawkeslawfirm.com/">www.hawkeslawfirm.com</a><o:p></o:p></p>
<p class="MsoNormal">206 367 5000 Office<o:p></o:p></p>
<p class="MsoNormal">206 367 4005 Fax<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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