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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Listmates,<o:p></o:p></p><p class=MsoNormal>Decedent passed away in October, 2018. her will contained a testamentary trust. One son is the PR, as well as the trustee of the testamentary trust. All of the Decedent’s assets constitute her estate as of that date of death.<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoListParagraph style='text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='mso-list:Ignore'>1.<span style='font:7.0pt "Times New Roman"'> </span></span><![endif]>Do the assets cease to be part of the Decedent’s estate when she passes and become the corpus of the testamentary trust, as a separate entity?<o:p></o:p></p><p class=MsoListParagraph style='text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='mso-list:Ignore'>2.<span style='font:7.0pt "Times New Roman"'> </span></span><![endif]>If a beneficiary requests an inventory of Decedent’s “estate,” does that include those assets now in the trust?<o:p></o:p></p><p class=MsoListParagraph style='text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='mso-list:Ignore'>3.<span style='font:7.0pt "Times New Roman"'> </span></span><![endif]>If the Decedent’s trust contained shares of a corporation, would those now need to be inventoried along with market value?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b><span style='font-size:14.0pt;font-family:"Arial",sans-serif'>Anthony D. Vivenzio</span></b><span style='font-size:14.0pt;font-family:"Arial",sans-serif'>,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>Attorney and Counselor at Law<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>PO Box 208<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>540 Guard Street, Ste. 260<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>Friday Harbor, WA 98250<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>(360) 378-6860<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><a href="mailto:vivenziolaw@rockisland.com"><span style='color:blue'>vivenziolaw@rockisland.com</span></a><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#7E7E7E'>CONFIDENTIAL COMMUNICATION</span></b><b><span style='font-size:9.0pt;color:#1F497D'><br></span></b><i><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#7B7B7B'>E-mails from this firm normally contain confidential and privileged material, are for the sole use of the intended recipient and may contain material protected by HIPAA, ERISA or other federal or state law and/or may be protected by legal privileges. Use or distribution by an unintended recipient is prohibited, and may be a violation of law. If you believe that you received this e-mail in error, please do not read this e-mail or any attached items. Please delete the e-mail and all attachments, including any copies thereof, and inform the sender that you have deleted the e-mail, all attachments and any copies thereof. Thank you.</span></i><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#7B7B7B'> </span><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>