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<div dir="auto">Jeff Crollard specializes in going after bad nursing homes. </div>
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<div>-------- Original message --------</div>
<div>From: wsbapt-request@lists.wsbarppt.com </div>
<div>Date: 12/3/19 12:06 PM (GMT-08:00) </div>
<div>To: wsbapt@lists.wsbarppt.com </div>
<div>Subject: WSBAPT Digest, Vol 63, Issue 2 </div>
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Today's Topics:<br>
<br>
1. Partial Intestacy? (David Faber)<br>
2. Local referral needed (nursing home neglect) (Candace Wilkerson)<br>
3. Probate Estate (Anthony Vivenzio)<br>
4. Possible to Reject a TOD? (Brent Williams-Ruth)<br>
5. Re: Possible to Reject a TOD? (Diane J. Kiepe)<br>
6. Re: Possible to Reject a TOD? (Philip N. Jones)<br>
7. Re: Possible to Reject a TOD? (Lewis, Amy C.)<br>
8. Re: Possible to Reject a TOD? (Marvin Benson)<br>
9. Re: Possible to Reject a TOD? (Philip N. Jones)<br>
10. Re: Possible to Reject a TOD? (Philip N. Jones)<br>
11. Re: Possible to Reject a TOD? (Tom Westbrook)<br>
12. Re: Possible to Reject a TOD? (Philip N. Jones)<br>
13. Re: Possible to Reject a TOD? (Heather de Vrieze)<br>
14. Re: Possible to Reject a TOD? (Mike Winslow)<br>
<br>
<br>
----------------------------------------------------------------------<br>
<br>
Message: 1<br>
Date: Mon, 2 Dec 2019 12:34:53 -0800<br>
From: David Faber <david@faberfeinson.com><br>
To: "WSBA Probate & Trust Listserv" <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Partial Intestacy?<br>
Message-ID:<br>
<CAKkD=whnLF-UOEnzhM_3_oW89zwR3kXtvtTZxRp+U845S_BEhA@mail.gmail.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Caught a fun one:<br>
<br>
Decedent's last Will leaves his home and tangible personal property to his<br>
spouse, and then provides that if Spouse does not survive Decedent that his<br>
entire estate is to be distributed to a series of successor beneficiaries.<br>
Decedent's spouse has survived by the terms of the Will and the Will<br>
provides for no distribution of Decedent's intangible personal property nor<br>
for a timeshare. All of Decedent's property appears to be the property of<br>
the marital community (no SPA, married for 30 years, money in individual<br>
accounts earned during marriage, etc...). I'm now trying to figure out<br>
exactly how to approach the pleadings for this one. My plan is to prepare a<br>
Petition for Probate of Will that discloses the partial intestacy, affirms<br>
that all property is community property, and that all intestate assets are<br>
to be delivered to the surviving spouse.<br>
<br>
My question: is there any reason why I should request both *Letters of<br>
Administration *and *Letters Testamentary *to deal with this matter?<br>
Reviewing RCW 11.28, I see no immediately obvious reason why just<br>
seeking *Letters<br>
Testamentary *wouldn't do the trick, plus the Will appoints the surviving<br>
spouse as PR irrespective of whether the Will is silent on the specific<br>
assets. That said, something about filing a PR deed affirming the intestate<br>
rights of the surviving spouse but appending *Letters Testamentary *just<br>
doesn't quite seem correct to me....<br>
<br>
Any thoughts or best-practice advice is appreciated!<br>
<br>
Best,<br>
David J. Faber<br>
Faber Feinson PLLC<br>
210 Polk Street, Suite 1<br>
Port Townsend, WA 98368<br>
(360) 379-4110<br>
<br>
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Message: 2<br>
Date: Mon, 2 Dec 2019 23:11:25 +0000<br>
From: Candace Wilkerson <cwilkerson@wongfleming.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Local referral needed (nursing home neglect)<br>
Message-ID:<br>
<1887283355.28904.1575328287309@emg-ca-1-2.securemail.intermedia.net><br>
Content-Type: text/plain; charset="us-ascii"<br>
<br>
Hi Listmates,<br>
<br>
I am looking for a referral for a local (preferably Eastside) attorney who might be interested in consulting with a potential client whose mother just died (on November 20th) after being in a nursing home. The pc might be interested in an action against two
nursing homes for neglect. I don't know the details, but I understand that the neglect occurred in two local nursing homes as recently as the last few months. The pc is looking for someone who would consider a contingency arrangement and an initial free
consultation.<br>
<br>
All referrals will be passed on to him.<br>
Thanks in advance.<br>
<br>
Best,<br>
<br>
Candace Wilkerson<br>
<br>
[cid:image001.png@01D5A922.DF9761C0]<br>
Top Ranked Law Firm for 2015 by Fortune Magazine and American Lawyer Media<br>
Candace Wilkerson | Senior Associate | Wong Fleming<br>
<br>
10675 Willows Road NE, Suite 250 | Redmond, WA 98052<br>
Phone: 425.869.4040 | Fax: 425.869.4050<br>
cwilkerson@wongfleming.com<mailto:cwilkerson@wongfleming.com><br>
<br>
<br>
[cid:image003.png@01D5A922.DF9761C0]<br>
[cid:image004.jpg@01D5A922.DF9761C0]<br>
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------------------------------<br>
<br>
Message: 3<br>
Date: Mon, 2 Dec 2019 15:16:27 -0800<br>
From: "Anthony Vivenzio" <vivenziolaw@rockisland.com><br>
To: "WSBA Listserv" <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Probate Estate<br>
Message-ID:<br>
<!&!AAAAAAAAAAAuAAAAAAAAAChWCaY0BfhPhZar9SNXTJgBAMO2jhD3dRHOtM0AqgC7tuYAAAAAAA4AABAAAADu6VmuPjQpRJed5yUjLwFBAQAAAAA=@rockisland.com><br>
<br>
Content-Type: text/plain; charset="us-ascii"<br>
<br>
Listmates,<br>
<br>
Is property held in an irrevocable trust created by the decedent while she<br>
was still living subject to a request made during the probate process for an<br>
inventory of the decedent's estate?<br>
<br>
<br>
<br>
Anthony D. Vivenzio,<br>
<br>
Attorney and Counselor at Law<br>
<br>
PO Box 208<br>
<br>
540 Guard Street, Ste. 260<br>
<br>
Friday Harbor, WA 98250<br>
<br>
(360) 378-6860<br>
<br>
<<a href="mailto:vivenziolaw@rockisland.com">mailto:vivenziolaw@rockisland.com</a>> vivenziolaw@rockisland.com<br>
<br>
<br>
<br>
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Message: 4<br>
Date: Mon, 2 Dec 2019 16:30:35 -0800<br>
From: Brent Williams-Ruth <brent@williams-ruthlaw.com><br>
To: "WSBA Probate & Trust Listserv" <WSBAPT@lists.wsbarppt.com><br>
Subject: [WSBAPT] Possible to Reject a TOD?<br>
Message-ID:<br>
<CAMMb1JOD8YutaN6PFfsY9NQ4HxNU8a_9wmAXigYcEyMyxMk32g@mail.gmail.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Good Afternoon List -<br>
<br>
I have an estate where the oldest son (also the Executor) was listed as a<br>
TOD on all of by his mother's bank accounts, except for $27,000. He wants<br>
to honor her wishes and distribute in accordance with the terms of her Will<br>
which had $30,000 in charitable donations and then an equal division<br>
between 7 people.<br>
<br>
Is is possible to simply disclaim an interest in a TOD? He was his mother's<br>
POA but did not realize that years ago she added him to all of her bank<br>
accounts as the TOD.<br>
<br>
Appreciate any thoughts,<br>
Brent<br>
<br>
*Brent Williams-Ruth*<br>
*Attorney-At-Law*<br>
<br>
*Law Offices of Brent Williams-Ruth, a division of **BWR Consulting, PLLC*<br>
<br>
Office/Scheduling Phone: (425) 830-5134<br>
<br>
Direct Mobile: (206) 889-7919<br>
<br>
e-mail <Brent@Williams-RuthLaw.com> / website<br>
<<a href="http://www.Williams-RuthLaw.com/">http://www.Williams-RuthLaw.com/</a>> / facebook<br>
<<a href="http://www.facebook.com/bwrconsults">http://www.facebook.com/bwrconsults</a>> /<br>
<br>
*As of July 1, 2019 - I began operating as the Law Offices of Brent<br>
Williams-Ruth a division of BWR Consulting, PLLC. Please note the new<br>
points of contact Brent@Williams-RuthLaw.com and <a href="http://www.Williams-RuthLaw.com">
www.Williams-RuthLaw.com</a><br>
<<a href="http://www.Williams-RuthLaw.com">http://www.Williams-RuthLaw.com</a>> *<br>
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<br>
Message: 5<br>
Date: Tue, 3 Dec 2019 00:46:21 +0000<br>
From: "Diane J. Kiepe" <DJKiepe@depdslaw.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
Message-ID:<br>
<BYAPR18MB2789DA03245D2E9F7955E402D5420@BYAPR18MB2789.namprd18.prod.outlook.com><br>
<br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Brent,<br>
<br>
I believe a disclaimer would pas the property in accordance with the bank contract if any and if not, to his descendants as if he predeceased and if none, then in the form of intestacy which may or may not be the 7 folks you mentioned. A disclaimer in this
case is only effective if the asset finds it?s way to the estate which I have found in practice happens half the time.<br>
<br>
It would be much simpler to get the money and make the payments (then he would also get a nice income tax deduction). The only potential warning is if any of the accounts are qualified plans because he will then have to pay income tax on that asset.<br>
<br>
Happy to talk it through if you are so inclined.<br>
<br>
<br>
Diane J. Kiepe<br>
<br>
Diane J. Kiepe<br>
Douglas Eden<br>
717 W. Sprague Ave.<br>
Suite 1500<br>
Spokane, WA 99201<br>
djkiepe@depdslaw.com<mailto:djkiepe@depdslaw.com><br>
509-455-5300<br>
<br>
<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Brent Williams-Ruth<br>
Sent: Monday, December 2, 2019 4:31 PM<br>
To: WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com><br>
Subject: [WSBAPT] Possible to Reject a TOD?<br>
<br>
Good Afternoon List -<br>
<br>
I have an estate where the oldest son (also the Executor) was listed as a TOD on all of by his mother's bank accounts, except for $27,000. He wants to honor her wishes and distribute in accordance with the terms of her Will which had $30,000 in charitable
donations and then an equal division between 7 people.<br>
<br>
Is is possible to simply disclaim an interest in a TOD? He was his mother's POA but did not realize that years ago she added him to all of her bank accounts as the TOD.<br>
<br>
Appreciate any thoughts,<br>
Brent<br>
<br>
Brent Williams-Ruth<br>
Attorney-At-Law<br>
<br>
Law Offices of Brent Williams-Ruth, a division of BWR Consulting, PLLC<br>
<br>
Office/Scheduling Phone: (425) 830-5134<br>
<br>
Direct Mobile: (206) 889-7919<br>
<br>
e-mail<<a href="mailto:Brent@Williams-RuthLaw.com">mailto:Brent@Williams-RuthLaw.com</a>> / website<<a href="http://www.Williams-RuthLaw.com/">http://www.Williams-RuthLaw.com/</a>> / facebook<<a href="http://www.facebook.com/bwrconsults">http://www.facebook.com/bwrconsults</a>>
/<br>
<br>
As of July 1, 2019 - I began operating as the Law Offices of Brent Williams-Ruth a division of BWR Consulting, PLLC. Please note the new points of contact Brent@Williams-RuthLaw.com<mailto:Brent@Williams-RuthLaw.com> and
<a href="http://www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com">www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com</a>><br>
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<br>
Message: 6<br>
Date: Tue, 3 Dec 2019 00:49:14 +0000<br>
From: "Philip N. Jones" <pjones@duffykekel.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
Message-ID:<br>
<BYAPR02MB42962EAF0FBF5A50497692F9BC420@BYAPR02MB4296.namprd02.prod.outlook.com><br>
<br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
This question usually comes up in connection with joint accounts, and the son needs to decide whether mom really intended him to inherit, or were they merely convenience accounts. But in your case, the accounts are TOD, so it appears that mom intended son
to receive the accounts on death, unless mom thought TOD was simply a way to avoid probate.<br>
If he disclaims the TOD designation, do the accounts pass to his children, or to the estate? Hi might consider disclaiming the TOD designation, but specifically state that he is not disclaiming an interest in the probate estate.<br>
On the other hand, he might simply make gifts to his siblings, if he believes that he will never have a federal taxable estate.<br>
Phil Jones<br>
Portland, OR<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Brent Williams-Ruth<br>
Sent: Monday, December 02, 2019 4:31 PM<br>
To: WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com><br>
Subject: [WSBAPT] Possible to Reject a TOD?<br>
<br>
Good Afternoon List -<br>
<br>
I have an estate where the oldest son (also the Executor) was listed as a TOD on all of by his mother's bank accounts, except for $27,000. He wants to honor her wishes and distribute in accordance with the terms of her Will which had $30,000 in charitable
donations and then an equal division between 7 people.<br>
<br>
Is is possible to simply disclaim an interest in a TOD? He was his mother's POA but did not realize that years ago she added him to all of her bank accounts as the TOD.<br>
<br>
Appreciate any thoughts,<br>
Brent<br>
<br>
Brent Williams-Ruth<br>
Attorney-At-Law<br>
<br>
Law Offices of Brent Williams-Ruth, a division of BWR Consulting, PLLC<br>
<br>
Office/Scheduling Phone: (425) 830-5134<br>
<br>
Direct Mobile: (206) 889-7919<br>
<br>
e-mail<<a href="mailto:Brent@Williams-RuthLaw.com">mailto:Brent@Williams-RuthLaw.com</a>> / website<<a href="http://www.Williams-RuthLaw.com/">http://www.Williams-RuthLaw.com/</a>> / facebook<<a href="http://www.facebook.com/bwrconsults">http://www.facebook.com/bwrconsults</a>>
/<br>
<br>
As of July 1, 2019 - I began operating as the Law Offices of Brent Williams-Ruth a division of BWR Consulting, PLLC. Please note the new points of contact Brent@Williams-RuthLaw.com<mailto:Brent@Williams-RuthLaw.com> and
<a href="http://www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com">www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com</a>><br>
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Message: 7<br>
Date: Tue, 3 Dec 2019 01:06:29 +0000<br>
From: "Lewis, Amy C." <ALewis@Eisenhowerlaw.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
Message-ID:<br>
<MW2PR18MB22495058863D9C43986C8155D9420@MW2PR18MB2249.namprd18.prod.outlook.com><br>
<br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
My recollection is that a disclaimer by a non-spouse beneficiary has to be complete, meaning he can?t disclaim TOD and still take his share under the probate. See ? 25.2518-2(a)(5). Only a surviving spouse can disclaim in one capacity and still take in another.<br>
<br>
<br>
Amy Lewis, Attorney<br>
<br>
[cid:Logo_fa335a1d-9f24-4802-a3dd-b58f259e3c98.png]<br>
<br>
1201 Pacific Avenue, Suite 1200 | Tacoma, WA 98402<br>
phone 253.572.4500 | fax 253.272.5732 | <a href="http://www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/">
www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/</a>><br>
From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Philip N. Jones<br>
Sent: Monday, December 2, 2019 4:49 PM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
<br>
This question usually comes up in connection with joint accounts, and the son needs to decide whether mom really intended him to inherit, or were they merely convenience accounts. But in your case, the accounts are TOD, so it appears that mom intended son
to receive the accounts on death, unless mom thought TOD was simply a way to avoid probate.<br>
If he disclaims the TOD designation, do the accounts pass to his children, or to the estate? Hi might consider disclaiming the TOD designation, but specifically state that he is not disclaiming an interest in the probate estate.<br>
On the other hand, he might simply make gifts to his siblings, if he believes that he will never have a federal taxable estate.<br>
Phil Jones<br>
Portland, OR<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com<mailto:wsbapt-bounces@lists.wsbarppt.com> <wsbapt-bounces@lists.wsbarppt.com<mailto:wsbapt-bounces@lists.wsbarppt.com>> On Behalf Of Brent Williams-Ruth<br>
Sent: Monday, December 02, 2019 4:31 PM<br>
To: WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com<mailto:WSBAPT@lists.wsbarppt.com>><br>
Subject: [WSBAPT] Possible to Reject a TOD?<br>
<br>
Good Afternoon List -<br>
<br>
I have an estate where the oldest son (also the Executor) was listed as a TOD on all of by his mother's bank accounts, except for $27,000. He wants to honor her wishes and distribute in accordance with the terms of her Will which had $30,000 in charitable
donations and then an equal division between 7 people.<br>
<br>
Is is possible to simply disclaim an interest in a TOD? He was his mother's POA but did not realize that years ago she added him to all of her bank accounts as the TOD.<br>
<br>
Appreciate any thoughts,<br>
Brent<br>
<br>
Brent Williams-Ruth<br>
Attorney-At-Law<br>
<br>
Law Offices of Brent Williams-Ruth, a division of BWR Consulting, PLLC<br>
<br>
Office/Scheduling Phone: (425) 830-5134<br>
<br>
Direct Mobile: (206) 889-7919<br>
<br>
e-mail<<a href="mailto:Brent@Williams-RuthLaw.com">mailto:Brent@Williams-RuthLaw.com</a>> / website<<a href="http://www.Williams-RuthLaw.com/">http://www.Williams-RuthLaw.com/</a>> / facebook<<a href="http://www.facebook.com/bwrconsults">http://www.facebook.com/bwrconsults</a>>
/<br>
<br>
As of July 1, 2019 - I began operating as the Law Offices of Brent Williams-Ruth a division of BWR Consulting, PLLC. Please note the new points of contact Brent@Williams-RuthLaw.com<mailto:Brent@Williams-RuthLaw.com> and
<a href="http://www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com">www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com</a>><br>
<br>
IMPORTANT/CONFIDENTIAL: This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected by attorney-client privilege. The information is intended only for the use of the intended recipient(s).
Delivery of this message to anyone other than the intended recipient(s) is not intended to waive any privilege or otherwise detract from the confidentiality of the message. If you are not the intended recipient, or if this message has been addressed to you
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<br>
------------------------------<br>
<br>
Message: 8<br>
Date: Mon, 2 Dec 2019 17:12:45 -0800<br>
From: Marvin Benson <marvinbensonlaw@gmail.com><br>
To: "WSBA Probate & Trust Listserv" <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
Message-ID:<br>
<CACodssp4LBK24YTuvt3pZyyOQs346uhK+zES=Q+HoPdWV3z7Yw@mail.gmail.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
What about treating it as intended to be in trust to the oldest son for the<br>
benefit of the beneficiaries in her will?<br>
<br>
Marvin Benson<br>
<br>
On Mon, Dec 2, 2019 at 4:52 PM Philip N. Jones <pjones@duffykekel.com><br>
wrote:<br>
<br>
> This question usually comes up in connection with joint accounts, and the<br>
> son needs to decide whether mom really intended him to inherit, or were<br>
> they merely convenience accounts. But in your case, the accounts are TOD,<br>
> so it appears that mom intended son to receive the accounts on death,<br>
> unless mom thought TOD was simply a way to avoid probate.<br>
><br>
> If he disclaims the TOD designation, do the accounts pass to his children,<br>
> or to the estate? Hi might consider disclaiming the TOD designation, but<br>
> specifically state that he is not disclaiming an interest in the probate<br>
> estate.<br>
><br>
> On the other hand, he might simply make gifts to his siblings, if he<br>
> believes that he will never have a federal taxable estate.<br>
><br>
> Phil Jones<br>
><br>
> Portland, OR<br>
><br>
><br>
><br>
> *From:* wsbapt-bounces@lists.wsbarppt.com <<br>
> wsbapt-bounces@lists.wsbarppt.com> *On Behalf Of *Brent Williams-Ruth<br>
> *Sent:* Monday, December 02, 2019 4:31 PM<br>
> *To:* WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com><br>
> *Subject:* [WSBAPT] Possible to Reject a TOD?<br>
><br>
><br>
><br>
> Good Afternoon List -<br>
><br>
><br>
><br>
> I have an estate where the oldest son (also the Executor) was listed as a<br>
> TOD on all of by his mother's bank accounts, except for $27,000. He wants<br>
> to honor her wishes and distribute in accordance with the terms of her Will<br>
> which had $30,000 in charitable donations and then an equal division<br>
> between 7 people.<br>
><br>
><br>
><br>
> Is is possible to simply disclaim an interest in a TOD? He was his<br>
> mother's POA but did not realize that years ago she added him to all of her<br>
> bank accounts as the TOD.<br>
><br>
><br>
><br>
> Appreciate any thoughts,<br>
><br>
> Brent<br>
><br>
> *Brent Williams-Ruth*<br>
> *Attorney-At-Law*<br>
><br>
> *Law Offices of Brent Williams-Ruth, **a division of BWR Consulting, PLLC*<br>
><br>
> Office/Scheduling Phone: (425) 830-5134<br>
><br>
> Direct Mobile: (206) 889-7919<br>
><br>
> e-mail <Brent@Williams-RuthLaw.com> / website<br>
> <<a href="http://www.Williams-RuthLaw.com/">http://www.Williams-RuthLaw.com/</a>> / facebook<br>
> <<a href="http://www.facebook.com/bwrconsults">http://www.facebook.com/bwrconsults</a>> /<br>
><br>
> *As of July 1, 2019 - I began operating as the Law Offices of Brent<br>
> Williams-Ruth a division of BWR Consulting, PLLC. Please note the new<br>
> points of contact Brent@Williams-RuthLaw.com <Brent@Williams-RuthLaw.com><br>
> and <a href="http://www.Williams-RuthLaw.com">www.Williams-RuthLaw.com</a> <<a href="http://www.Williams-RuthLaw.com">http://www.Williams-RuthLaw.com</a>> *<br>
> ***Disclaimer: Please note that RPPT listserv participation is not<br>
> restricted to practicing attorneys and may include non-practicing<br>
> attorneys, law students, professionals working in related fields, and<br>
> others.***<br>
> _______________________________________________<br>
> WSBAPT mailing list<br>
> WSBAPT@lists.wsbarppt.com<br>
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<br>
------------------------------<br>
<br>
Message: 9<br>
Date: Tue, 3 Dec 2019 03:42:02 +0000<br>
From: "Philip N. Jones" <pjones@duffykekel.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
Message-ID: <A964DDA1-33B9-4040-8576-FD88352C2E2A@duffykekel.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
I believe Amy is correct. Good catch.<br>
Phil Jones<br>
<br>
Philip N. Jones<br>
Duffy Kekel LLP<br>
Portland, OR<br>
pjones@duffykekel.com<br>
(503) 226-1371<br>
<br>
On Dec 2, 2019, at 5:09 PM, Lewis, Amy C. <ALewis@eisenhowerlaw.com> wrote:<br>
<br>
?<br>
My recollection is that a disclaimer by a non-spouse beneficiary has to be complete, meaning he can?t disclaim TOD and still take his share under the probate. See ? 25.2518-2(a)(5). Only a surviving spouse can disclaim in one capacity and still take in another.<br>
<br>
<br>
Amy Lewis, Attorney<br>
<br>
<Logo_fa335a1d-9f24-4802-a3dd-b58f259e3c98.png><br>
<br>
1201 Pacific Avenue, Suite 1200 | Tacoma, WA 98402<br>
phone 253.572.4500 | fax 253.272.5732 | <a href="http://www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/">
www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/</a>><br>
From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Philip N. Jones<br>
Sent: Monday, December 2, 2019 4:49 PM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
<br>
This question usually comes up in connection with joint accounts, and the son needs to decide whether mom really intended him to inherit, or were they merely convenience accounts. But in your case, the accounts are TOD, so it appears that mom intended son
to receive the accounts on death, unless mom thought TOD was simply a way to avoid probate.<br>
If he disclaims the TOD designation, do the accounts pass to his children, or to the estate? Hi might consider disclaiming the TOD designation, but specifically state that he is not disclaiming an interest in the probate estate.<br>
On the other hand, he might simply make gifts to his siblings, if he believes that he will never have a federal taxable estate.<br>
Phil Jones<br>
Portland, OR<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com<mailto:wsbapt-bounces@lists.wsbarppt.com> <wsbapt-bounces@lists.wsbarppt.com<mailto:wsbapt-bounces@lists.wsbarppt.com>> On Behalf Of Brent Williams-Ruth<br>
Sent: Monday, December 02, 2019 4:31 PM<br>
To: WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com<mailto:WSBAPT@lists.wsbarppt.com>><br>
Subject: [WSBAPT] Possible to Reject a TOD?<br>
<br>
Good Afternoon List -<br>
<br>
I have an estate where the oldest son (also the Executor) was listed as a TOD on all of by his mother's bank accounts, except for $27,000. He wants to honor her wishes and distribute in accordance with the terms of her Will which had $30,000 in charitable
donations and then an equal division between 7 people.<br>
<br>
Is is possible to simply disclaim an interest in a TOD? He was his mother's POA but did not realize that years ago she added him to all of her bank accounts as the TOD.<br>
<br>
Appreciate any thoughts,<br>
Brent<br>
<br>
Brent Williams-Ruth<br>
Attorney-At-Law<br>
<br>
Law Offices of Brent Williams-Ruth, a division of BWR Consulting, PLLC<br>
<br>
Office/Scheduling Phone: (425) 830-5134<br>
<br>
Direct Mobile: (206) 889-7919<br>
<br>
e-mail<<a href="mailto:Brent@Williams-RuthLaw.com">mailto:Brent@Williams-RuthLaw.com</a>> / website<<a href="http://www.Williams-RuthLaw.com/">http://www.Williams-RuthLaw.com/</a>> / facebook<<a href="http://www.facebook.com/bwrconsults">http://www.facebook.com/bwrconsults</a>>
/<br>
<br>
As of July 1, 2019 - I began operating as the Law Offices of Brent Williams-Ruth a division of BWR Consulting, PLLC. Please note the new points of contact Brent@Williams-RuthLaw.com<mailto:Brent@Williams-RuthLaw.com> and
<a href="http://www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com">www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com</a>><br>
<br>
IMPORTANT/CONFIDENTIAL: This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected by attorney-client privilege. The information is intended only for the use of the intended recipient(s).
Delivery of this message to anyone other than the intended recipient(s) is not intended to waive any privilege or otherwise detract from the confidentiality of the message. If you are not the intended recipient, or if this message has been addressed to you
in error, do not read, disclose, reproduce, distribute, disseminate or otherwise use this transmission. Rather, please promptly notify the sender by reply e-mail, and then destroy all copies of the message and its attachments, if any.<br>
***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***<br>
_______________________________________________<br>
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WSBAPT@lists.wsbarppt.com<br>
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<br>
------------------------------<br>
<br>
Message: 10<br>
Date: Tue, 3 Dec 2019 03:52:05 +0000<br>
From: "Philip N. Jones" <pjones@duffykekel.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
Message-ID: <D4C94ED1-44A0-4BCA-92FD-0AA1031DDF9E@duffykekel.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Only if the facts supported that assertion. The original post gave no hint of any such facts. We can?t create facts.<br>
Phil Jones<br>
<br>
Philip N. Jones<br>
Duffy Kekel LLP<br>
Portland, OR<br>
pjones@duffykekel.com<br>
(503) 226-1371<br>
<br>
On Dec 2, 2019, at 5:15 PM, Marvin Benson <marvinbensonlaw@gmail.com> wrote:<br>
<br>
?<br>
What about treating it as intended to be in trust to the oldest son for the benefit of the beneficiaries in her will?<br>
<br>
Marvin Benson<br>
<br>
On Mon, Dec 2, 2019 at 4:52 PM Philip N. Jones <pjones@duffykekel.com<mailto:pjones@duffykekel.com>> wrote:<br>
This question usually comes up in connection with joint accounts, and the son needs to decide whether mom really intended him to inherit, or were they merely convenience accounts. But in your case, the accounts are TOD, so it appears that mom intended son
to receive the accounts on death, unless mom thought TOD was simply a way to avoid probate.<br>
If he disclaims the TOD designation, do the accounts pass to his children, or to the estate? Hi might consider disclaiming the TOD designation, but specifically state that he is not disclaiming an interest in the probate estate.<br>
On the other hand, he might simply make gifts to his siblings, if he believes that he will never have a federal taxable estate.<br>
Phil Jones<br>
Portland, OR<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com<mailto:wsbapt-bounces@lists.wsbarppt.com> <wsbapt-bounces@lists.wsbarppt.com<mailto:wsbapt-bounces@lists.wsbarppt.com>> On Behalf Of Brent Williams-Ruth<br>
Sent: Monday, December 02, 2019 4:31 PM<br>
To: WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com<mailto:WSBAPT@lists.wsbarppt.com>><br>
Subject: [WSBAPT] Possible to Reject a TOD?<br>
<br>
Good Afternoon List -<br>
<br>
I have an estate where the oldest son (also the Executor) was listed as a TOD on all of by his mother's bank accounts, except for $27,000. He wants to honor her wishes and distribute in accordance with the terms of her Will which had $30,000 in charitable
donations and then an equal division between 7 people.<br>
<br>
Is is possible to simply disclaim an interest in a TOD? He was his mother's POA but did not realize that years ago she added him to all of her bank accounts as the TOD.<br>
<br>
Appreciate any thoughts,<br>
Brent<br>
<br>
Brent Williams-Ruth<br>
Attorney-At-Law<br>
<br>
Law Offices of Brent Williams-Ruth, a division of BWR Consulting, PLLC<br>
<br>
Office/Scheduling Phone: (425) 830-5134<br>
<br>
Direct Mobile: (206) 889-7919<br>
<br>
e-mail<<a href="mailto:Brent@Williams-RuthLaw.com">mailto:Brent@Williams-RuthLaw.com</a>> / website<<a href="http://www.Williams-RuthLaw.com/">http://www.Williams-RuthLaw.com/</a>> / facebook<<a href="http://www.facebook.com/bwrconsults">http://www.facebook.com/bwrconsults</a>>
/<br>
<br>
As of July 1, 2019 - I began operating as the Law Offices of Brent Williams-Ruth a division of BWR Consulting, PLLC. Please note the new points of contact Brent@Williams-RuthLaw.com<mailto:Brent@Williams-RuthLaw.com> and
<a href="http://www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com">www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com</a>><br>
<br>
***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***<br>
_______________________________________________<br>
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WSBAPT@lists.wsbarppt.com<mailto:WSBAPT@lists.wsbarppt.com><br>
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------------------------------<br>
<br>
Message: 11<br>
Date: Tue, 3 Dec 2019 07:55:26 -0800<br>
From: Tom Westbrook <tjw@w3net.net><br>
To: "WSBA Probate & Trust Listserv" <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
Message-ID: <83140c91786e131a18411796d9f9c030@mail.gmail.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
I must be missing something in my old age, but why doesn?t he just take the<br>
money and then distribute the way the decedent had wanted in the Will?<br>
<br>
<br>
<br>
Sincerely,<br>
<br>
<br>
<br>
Tom<br>
<br>
<br>
<br>
Thomas J. Westbrook<br>
<br>
Attorney at Law<br>
<br>
<br>
<br>
[image: whiteRKCS_newlogo50_email_sig]<br>
<br>
<br>
<br>
Rodgers, Kee Card & Strophy, P.S.<br>
<br>
324 West Bay Drive NW, Suite 201<br>
<br>
Olympia, Washington 98502<br>
<br>
<br>
<br>
Phone: 360-352-8311<br>
<br>
Facsimile: 360-352-8501<br>
<br>
Email: tjw@buddbaylaw.com<br>
<br>
Skype: thomas.westbrook<br>
<br>
<a href="http://www.buddbaylaw.com">www.buddbaylaw.com</a><br>
<br>
<br>
<br>
The information contained in this email and attachment(s) are for the<br>
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<br>
*From:* wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com><br>
*On Behalf Of *Lewis, Amy C.<br>
*Sent:* Monday, December 02, 2019 5:06 PM<br>
*To:* WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
*Subject:* Re: [WSBAPT] Possible to Reject a TOD?<br>
<br>
<br>
<br>
My recollection is that a disclaimer by a non-spouse beneficiary has to be<br>
complete, meaning he can?t disclaim TOD and still take his share under the<br>
probate. See ? 25.2518-2(a)(5). Only a surviving spouse can disclaim in<br>
one capacity and still take in another.<br>
<br>
<br>
<br>
<br>
<br>
Amy Lewis, Attorney<br>
<br>
[image:<br>
<a href="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png">http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png</a>]<br>
<br>
1201 Pacific Avenue, Suite 1200| Tacoma, WA 98402<br>
phone 253.572.4500 | fax 253.272.5732 | <a href="http://www.eisenhowerlaw.com">www.eisenhowerlaw.com</a><br>
<br>
*From:* wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com><br>
*On Behalf Of *Philip N. Jones<br>
*Sent:* Monday, December 2, 2019 4:49 PM<br>
*To:* WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
*Subject:* Re: [WSBAPT] Possible to Reject a TOD?<br>
<br>
<br>
<br>
This question usually comes up in connection with joint accounts, and the<br>
son needs to decide whether mom really intended him to inherit, or were<br>
they merely convenience accounts. But in your case, the accounts are TOD,<br>
so it appears that mom intended son to receive the accounts on death,<br>
unless mom thought TOD was simply a way to avoid probate.<br>
<br>
If he disclaims the TOD designation, do the accounts pass to his children,<br>
or to the estate? Hi might consider disclaiming the TOD designation, but<br>
specifically state that he is not disclaiming an interest in the probate<br>
estate.<br>
<br>
On the other hand, he might simply make gifts to his siblings, if he<br>
believes that he will never have a federal taxable estate.<br>
<br>
Phil Jones<br>
<br>
Portland, OR<br>
<br>
<br>
<br>
*From:* wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com><br>
*On Behalf Of *Brent Williams-Ruth<br>
*Sent:* Monday, December 02, 2019 4:31 PM<br>
*To:* WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com><br>
*Subject:* [WSBAPT] Possible to Reject a TOD?<br>
<br>
<br>
<br>
Good Afternoon List -<br>
<br>
<br>
<br>
I have an estate where the oldest son (also the Executor) was listed as a<br>
TOD on all of by his mother's bank accounts, except for $27,000. He wants<br>
to honor her wishes and distribute in accordance with the terms of her Will<br>
which had $30,000 in charitable donations and then an equal division<br>
between 7 people.<br>
<br>
<br>
<br>
Is is possible to simply disclaim an interest in a TOD? He was his mother's<br>
POA but did not realize that years ago she added him to all of her bank<br>
accounts as the TOD.<br>
<br>
<br>
<br>
Appreciate any thoughts,<br>
<br>
Brent<br>
<br>
*Brent Williams-Ruth*<br>
*Attorney-At-Law*<br>
<br>
*Law Offices of Brent Williams-Ruth, **a division of BWR Consulting, PLLC*<br>
<br>
Office/Scheduling Phone: (425) 830-5134<br>
<br>
Direct Mobile: (206) 889-7919<br>
<br>
e-mail <Brent@Williams-RuthLaw.com> / website<br>
<<a href="http://www.Williams-RuthLaw.com/">http://www.Williams-RuthLaw.com/</a>> / facebook<br>
<<a href="http://www.facebook.com/bwrconsults">http://www.facebook.com/bwrconsults</a>> /<br>
<br>
*As of July 1, 2019 - I began operating as the Law Offices of Brent<br>
Williams-Ruth a division of BWR Consulting, PLLC. Please note the new<br>
points of contact Brent@Williams-RuthLaw.com <Brent@Williams-RuthLaw.com><br>
and <a href="http://www.Williams-RuthLaw.com">www.Williams-RuthLaw.com</a> <<a href="http://www.Williams-RuthLaw.com">http://www.Williams-RuthLaw.com</a>> *<br>
<br>
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<br>
Message: 12<br>
Date: Tue, 3 Dec 2019 16:10:55 +0000<br>
From: "Philip N. Jones" <pjones@duffykekel.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
Message-ID:<br>
<BYAPR02MB429624765E2C4A9DF9CF6F0BBC420@BYAPR02MB4296.namprd02.prod.outlook.com><br>
<br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Yes, that was suggested earlier, and it is a solution that works well if he does not have a federally taxable estate.<br>
Phil Jones<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Tom Westbrook<br>
Sent: Tuesday, December 03, 2019 7:55 AM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
<br>
I must be missing something in my old age, but why doesn?t he just take the money and then distribute the way the decedent had wanted in the Will?<br>
<br>
Sincerely,<br>
<br>
Tom<br>
<br>
Thomas J. Westbrook<br>
Attorney at Law<br>
<br>
[whiteRKCS_newlogo50_email_sig]<br>
<br>
Rodgers, Kee Card & Strophy, P.S.<br>
324 West Bay Drive NW, Suite 201<br>
Olympia, Washington 98502<br>
<br>
Phone: 360-352-8311<br>
Facsimile: 360-352-8501<br>
Email: tjw@buddbaylaw.com<<a href="mailto:tjw@buddbaylaw.com">mailto:tjw@buddbaylaw.com</a>><br>
Skype: thomas.westbrook<br>
www.buddbaylaw.com<<a href="http://www.buddbaylaw.com/">http://www.buddbaylaw.com/</a>><br>
<br>
The information contained in this email and attachment(s) are for the exclusive use of the addressee(s) and may contain private, privileged and/or confidential information. If you are not the addressee, you are strictly prohibited from reading, photocopying,
distributing or otherwise using this email or its contents in any way. If you have received this communication in error, please notify us immediately by telephone at 360-352-8311 or by e-mail to shannon@buddbaylaw.com<mailto:shannon@buddbaylaw.com>, and destroy
the original message from your electronic files.<br>
<br>
<br>
<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com<mailto:wsbapt-bounces@lists.wsbarppt.com> <wsbapt-bounces@lists.wsbarppt.com<mailto:wsbapt-bounces@lists.wsbarppt.com>> On Behalf Of Lewis, Amy C.<br>
Sent: Monday, December 02, 2019 5:06 PM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com<mailto:wsbapt@lists.wsbarppt.com>><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
<br>
My recollection is that a disclaimer by a non-spouse beneficiary has to be complete, meaning he can?t disclaim TOD and still take his share under the probate. See ? 25.2518-2(a)(5). Only a surviving spouse can disclaim in one capacity and still take in another.<br>
<br>
<br>
<br>
Amy Lewis, Attorney<br>
<br>
[<a href="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png">http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png</a>]<br>
<br>
1201 Pacific Avenue, Suite 1200| Tacoma, WA 98402<br>
phone 253.572.4500 | fax 253.272.5732 | <a href="http://www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/">
www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/</a>><br>
From: wsbapt-bounces@lists.wsbarppt.com<mailto:wsbapt-bounces@lists.wsbarppt.com> <wsbapt-bounces@lists.wsbarppt.com<mailto:wsbapt-bounces@lists.wsbarppt.com>> On Behalf Of Philip N. Jones<br>
Sent: Monday, December 2, 2019 4:49 PM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com<mailto:wsbapt@lists.wsbarppt.com>><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
<br>
This question usually comes up in connection with joint accounts, and the son needs to decide whether mom really intended him to inherit, or were they merely convenience accounts. But in your case, the accounts are TOD, so it appears that mom intended son
to receive the accounts on death, unless mom thought TOD was simply a way to avoid probate.<br>
If he disclaims the TOD designation, do the accounts pass to his children, or to the estate? Hi might consider disclaiming the TOD designation, but specifically state that he is not disclaiming an interest in the probate estate.<br>
On the other hand, he might simply make gifts to his siblings, if he believes that he will never have a federal taxable estate.<br>
Phil Jones<br>
Portland, OR<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com<mailto:wsbapt-bounces@lists.wsbarppt.com> <wsbapt-bounces@lists.wsbarppt.com<mailto:wsbapt-bounces@lists.wsbarppt.com>> On Behalf Of Brent Williams-Ruth<br>
Sent: Monday, December 02, 2019 4:31 PM<br>
To: WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com<mailto:WSBAPT@lists.wsbarppt.com>><br>
Subject: [WSBAPT] Possible to Reject a TOD?<br>
<br>
Good Afternoon List -<br>
<br>
I have an estate where the oldest son (also the Executor) was listed as a TOD on all of by his mother's bank accounts, except for $27,000. He wants to honor her wishes and distribute in accordance with the terms of her Will which had $30,000 in charitable
donations and then an equal division between 7 people.<br>
<br>
Is is possible to simply disclaim an interest in a TOD? He was his mother's POA but did not realize that years ago she added him to all of her bank accounts as the TOD.<br>
<br>
Appreciate any thoughts,<br>
Brent<br>
<br>
Brent Williams-Ruth<br>
Attorney-At-Law<br>
<br>
Law Offices of Brent Williams-Ruth, a division of BWR Consulting, PLLC<br>
<br>
Office/Scheduling Phone: (425) 830-5134<br>
<br>
Direct Mobile: (206) 889-7919<br>
<br>
e-mail<<a href="mailto:Brent@Williams-RuthLaw.com">mailto:Brent@Williams-RuthLaw.com</a>> / website<<a href="http://www.Williams-RuthLaw.com/">http://www.Williams-RuthLaw.com/</a>> / facebook<<a href="http://www.facebook.com/bwrconsults">http://www.facebook.com/bwrconsults</a>>
/<br>
<br>
As of July 1, 2019 - I began operating as the Law Offices of Brent Williams-Ruth a division of BWR Consulting, PLLC. Please note the new points of contact Brent@Williams-RuthLaw.com<mailto:Brent@Williams-RuthLaw.com> and
<a href="http://www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com">www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com</a>><br>
<br>
IMPORTANT/CONFIDENTIAL: This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected by attorney-client privilege. The information is intended only for the use of the intended recipient(s).
Delivery of this message to anyone other than the intended recipient(s) is not intended to waive any privilege or otherwise detract from the confidentiality of the message. If you are not the intended recipient, or if this message has been addressed to you
in error, do not read, disclose, reproduce, distribute, disseminate or otherwise use this transmission. Rather, please promptly notify the sender by reply e-mail, and then destroy all copies of the message and its attachments, if any.<br>
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------------------------------<br>
<br>
Message: 13<br>
Date: Tue, 3 Dec 2019 17:01:15 +0000<br>
From: Heather de Vrieze <heatherd@westseattlelaw.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
Message-ID:<br>
<MWHPR2201MB13092A4C17FC2529577C22CFA7420@MWHPR2201MB1309.namprd22.prod.outlook.com><br>
<br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
You did not state how much money was at stake here, and whether the TOD designation indicated whether it was to be distributed per stirpes or had an alternate TOD beneficiary. If neither, and the funds will pass to the estate if he disclaims, a disclaimer (assuming
within 9 months of death) of the portion he believes should be included in the estate for distribution according to the Will makes the most sense to me.<br>
<br>
If this is a small amount (under annual gift reporting limits of $15,000/person/year - or perhaps 2x that since it is December now and annual gifts could happen in 2019 and 2020) a gift seems like it would work well.<br>
<br>
Heather<br>
<br>
Heather S. de Vrieze<br>
Attorney-at-Law<br>
[cid:image003.jpg@01D5A9B8.371A8860]<br>
3909 California Avenue SW<br>
Seattle, WA 98116-3705<br>
(206)938-5500<br>
heatherd@westseattlelaw.com<mailto:heatherd@westseattlelaw.com><br>
<a href="http://www.westseattlelaw.com<http://www.westseattlelaw.com/">www.westseattlelaw.com<http://www.westseattlelaw.com/</a>><br>
Click here to connect with de Vrieze | Carney on Facebook: [FB Logo] <<a href="https://www.facebook.com/DeVriezeCarney">https://www.facebook.com/DeVriezeCarney</a>><br>
<br>
CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Brent Williams-Ruth<br>
Sent: Monday, December 02, 2019 4:31 PM<br>
To: WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com><br>
Subject: [WSBAPT] Possible to Reject a TOD?<br>
<br>
Good Afternoon List -<br>
<br>
I have an estate where the oldest son (also the Executor) was listed as a TOD on all of by his mother's bank accounts, except for $27,000. He wants to honor her wishes and distribute in accordance with the terms of her Will which had $30,000 in charitable
donations and then an equal division between 7 people.<br>
<br>
Is is possible to simply disclaim an interest in a TOD? He was his mother's POA but did not realize that years ago she added him to all of her bank accounts as the TOD.<br>
<br>
Appreciate any thoughts,<br>
Brent<br>
<br>
Brent Williams-Ruth<br>
Attorney-At-Law<br>
<br>
Law Offices of Brent Williams-Ruth, a division of BWR Consulting, PLLC<br>
<br>
Office/Scheduling Phone: (425) 830-5134<br>
<br>
Direct Mobile: (206) 889-7919<br>
<br>
e-mail<<a href="mailto:Brent@Williams-RuthLaw.com">mailto:Brent@Williams-RuthLaw.com</a>> / website<<a href="http://www.Williams-RuthLaw.com/">http://www.Williams-RuthLaw.com/</a>> / facebook<<a href="http://www.facebook.com/bwrconsults">http://www.facebook.com/bwrconsults</a>>
/<br>
<br>
As of July 1, 2019 - I began operating as the Law Offices of Brent Williams-Ruth a division of BWR Consulting, PLLC. Please note the new points of contact Brent@Williams-RuthLaw.com<mailto:Brent@Williams-RuthLaw.com> and
<a href="http://www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com">www.Williams-RuthLaw.com<http://www.Williams-RuthLaw.com</a>><br>
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------------------------------<br>
<br>
Message: 14<br>
Date: Tue, 3 Dec 2019 09:32:46 -0800<br>
From: "Mike Winslow" <mike@winslegal.com><br>
To: "'WSBA Probate & Trust Listserv'" <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
Message-ID: <007d01d5a9ff$ad9f4ab0$08dde010$@winslegal.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
The TOD creates ownership in the son, so when he transfers, he transfers his personal property, not his mom?s.<br>
So, if he makes the transfers to the others, he will need to file a Gift Tax return if the transfers exceed the Annual Exclusion amount per donee.<br>
<br>
Michael A. Winslow<br>
1204 Cleveland Ave.<br>
Mount Vernon, WA 98273<br>
Ph. 360-336-3321<br>
Em. Mike@winslegal.com<br>
<br>
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.<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>] On Behalf Of Tom Westbrook<br>
Sent: Tuesday, December 03, 2019 7:55 AM<br>
To: WSBA Probate & Trust Listserv<br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
<br>
I must be missing something in my old age, but why doesn?t he just take the money and then distribute the way the decedent had wanted in the Will?
<br>
<br>
Sincerely,<br>
<br>
Tom<br>
<br>
Thomas J. Westbrook<br>
Attorney at Law<br>
<br>
whiteRKCS_newlogo50_email_sig<br>
<br>
Rodgers, Kee Card & Strophy, P.S.<br>
324 West Bay Drive NW, Suite 201<br>
Olympia, Washington 98502<br>
<br>
Phone: 360-352-8311<br>
Facsimile: 360-352-8501<br>
Email: <<a href="mailto:tjw@buddbaylaw.com">mailto:tjw@buddbaylaw.com</a>> tjw@buddbaylaw.com<br>
Skype: thomas.westbrook<br>
<<a href="http://www.buddbaylaw.com/">http://www.buddbaylaw.com/</a>> <a href="http://www.buddbaylaw.com">
www.buddbaylaw.com</a><br>
<br>
The information contained in this email and attachment(s) are for the exclusive use of the addressee(s) and may contain private, privileged and/or confidential information. If you are not the addressee, you are strictly prohibited from reading, photocopying,
distributing or otherwise using this email or its contents in any way. If you have received this communication in error, please notify us immediately by telephone at 360-352-8311 or by e-mail to <<a href="mailto:shannon@buddbaylaw.com">mailto:shannon@buddbaylaw.com</a>>
shannon@buddbaylaw.com, and destroy the original message from your electronic files.<br>
<br>
<br>
<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Lewis, Amy C.<br>
Sent: Monday, December 02, 2019 5:06 PM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
<br>
My recollection is that a disclaimer by a non-spouse beneficiary has to be complete, meaning he can?t disclaim TOD and still take his share under the probate. See ? 25.2518-2(a)(5). Only a surviving spouse can disclaim in one capacity and still take in another.<br>
<br>
<br>
Amy Lewis, Attorney<br>
<a href="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png">http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png</a><br>
1201 Pacific Avenue, Suite 1200| Tacoma, WA 98402<br>
phone 253.572.4500 | fax 253.272.5732 | <<a href="http://www.eisenhowerlaw.com/">http://www.eisenhowerlaw.com/</a>>
<a href="http://www.eisenhowerlaw.com">www.eisenhowerlaw.com</a><br>
From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Philip N. Jones<br>
Sent: Monday, December 2, 2019 4:49 PM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Possible to Reject a TOD?<br>
<br>
This question usually comes up in connection with joint accounts, and the son needs to decide whether mom really intended him to inherit, or were they merely convenience accounts. But in your case, the accounts are TOD, so it appears that mom intended son
to receive the accounts on death, unless mom thought TOD was simply a way to avoid probate.<br>
If he disclaims the TOD designation, do the accounts pass to his children, or to the estate? Hi might consider disclaiming the TOD designation, but specifically state that he is not disclaiming an interest in the probate estate.<br>
On the other hand, he might simply make gifts to his siblings, if he believes that he will never have a federal taxable estate.<br>
Phil Jones<br>
Portland, OR<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Brent Williams-Ruth<br>
Sent: Monday, December 02, 2019 4:31 PM<br>
To: WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com><br>
Subject: [WSBAPT] Possible to Reject a TOD?<br>
<br>
Good Afternoon List - <br>
<br>
I have an estate where the oldest son (also the Executor) was listed as a TOD on all of by his mother's bank accounts, except for $27,000. He wants to honor her wishes and distribute in accordance with the terms of her Will which had $30,000 in charitable
donations and then an equal division between 7 people. <br>
<br>
Is is possible to simply disclaim an interest in a TOD? He was his mother's POA but did not realize that years ago she added him to all of her bank accounts as the TOD.
<br>
<br>
Appreciate any thoughts,<br>
Brent<br>
Brent Williams-Ruth <br>
Attorney-At-Law<br>
Law Offices of Brent Williams-Ruth, a division of BWR Consulting, PLLC<br>
Office/Scheduling Phone: (425) 830-5134<br>
Direct Mobile: (206) 889-7919<br>
e-mail <<a href="mailto:Brent@Williams-RuthLaw.com">mailto:Brent@Williams-RuthLaw.com</a>> / website <<a href="http://www.Williams-RuthLaw.com/">http://www.Williams-RuthLaw.com/</a>> / <<a href="http://www.facebook.com/bwrconsults">http://www.facebook.com/bwrconsults</a>>
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As of July 1, 2019 - I began operating as the Law Offices of Brent Williams-Ruth a division of BWR Consulting, PLLC. Please note the new points of contact Brent@Williams-RuthLaw.com and
<a href="http://www.Williams-RuthLaw.com">www.Williams-RuthLaw.com</a> <br>
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End of WSBAPT Digest, Vol 63, Issue 2<br>
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