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--></style></head><body lang="EN-US" link="blue" vlink="purple"><div class="WordSection1"><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">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? </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Sincerely,</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Tom</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Thomas J. Westbrook</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Attorney at Law</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"><img width="193" height="67" style="width:2.0083in;height:.7in" id="Picture_x0020_1" src="cid:image001.jpg@01D5A9AF.0652D380" alt="whiteRKCS_newlogo50_email_sig"></span><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"></span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Rodgers, Kee Card & Strophy, P.S.</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">324 West Bay Drive NW, Suite 201</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Olympia, Washington 98502</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Phone: 360-352-8311</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Facsimile: 360-352-8501</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Email: </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"><a href="mailto:tjw@buddbaylaw.com"><span style="font-family:"Arial",sans-serif;color:#0563c1">tjw@buddbaylaw.com</span></a></span><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"></span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Skype: thomas.westbrook</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"><a href="http://www.buddbaylaw.com/" target="_BLANK????"><span style="font-family:"Arial",sans-serif;color:#0563c1">www.buddbaylaw.com</span></a></span><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"></span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">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 </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"><a href="mailto:shannon@buddbaylaw.com"><span style="font-family:"Arial",sans-serif;color:#0563c1">shannon@buddbaylaw.com</span></a></span><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">, and destroy the original message from your electronic files.</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p><div><div style="border:none;border-top:solid #e1e1e1 1.0pt;padding:3.0pt 0in 0in 0in"><p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> <b>On Behalf Of </b>Lewis, Amy C.<br><b>Sent:</b> Monday, December 02, 2019 5:06 PM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBAPT] Possible to Reject a TOD?</span></p></div></div><p class="MsoNormal"> </p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">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.</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> </span></p><p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> </span></p><p style="margin-right:0in;margin-bottom:6.0pt;margin-left:0in"><span style="font-size:10.0pt;color:black">Amy Lewis, Attorney</span></p><p style="margin-right:0in;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;color:black"><img border="0" width="172" height="58" style="width:1.7916in;height:.6in" id="Picture_x0020_16" src="cid:image002.png@01D5A9AF.0652D380" alt="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png"></span><span style="font-size:10.0pt;color:black"></span></p><p style="margin-top:0in"><span style="color:black">1201 Pacific Avenue, Suite 1200| Tacoma, WA 98402<br>phone 253.572.4500 | fax 253.272.5732 | </span><span style="font-size:10.0pt;color:black"><a href="http://www.eisenhowerlaw.com/"><span style="font-size:11.0pt;color:#c00000;text-decoration:none">www.eisenhowerlaw.com</span></a></span></p><div><div style="border:none;border-top:solid #e1e1e1 1.0pt;padding:3.0pt 0in 0in 0in"><p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> <b>On Behalf Of </b>Philip N. Jones<br><b>Sent:</b> Monday, December 2, 2019 4:49 PM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBAPT] Possible to Reject a TOD?</span></p></div></div><p class="MsoNormal"> </p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">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.</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">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.</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">On the other hand, he might simply make gifts to his siblings, if he believes that he will never have a federal taxable estate.</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">Phil Jones</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">Portland, OR</span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"> </span></p><p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> <b>On Behalf Of </b>Brent Williams-Ruth<br><b>Sent:</b> Monday, December 02, 2019 4:31 PM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a>><br><b>Subject:</b> [WSBAPT] Possible to Reject a TOD?</span></p><p class="MsoNormal"> </p><div><div><p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Good Afternoon List - </span></p></div><div><p class="MsoNormal"><span style="font-family:"Arial",sans-serif"> </span></p></div><div><p class="MsoNormal"><span style="font-family:"Arial",sans-serif">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. </span></p></div><div><p class="MsoNormal"><span style="font-family:"Arial",sans-serif"> </span></p></div><div><p class="MsoNormal"><span style="font-family:"Arial",sans-serif">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. </span></p></div><div><p class="MsoNormal"><span style="font-family:"Arial",sans-serif"> </span></p></div><div><p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Appreciate any thoughts,</span></p></div><div><p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Brent</span></p></div><div><div><div><div><div><p><b>Brent Williams-Ruth</b> <br><i>Attorney-At-Law</i></p><p><b>Law Offices of Brent Williams-Ruth, </b><b><span style="font-size:7.5pt">a division of BWR Consulting, PLLC</span></b></p><p>Office/Scheduling Phone:<span style="color:#004080"> </span>(425) 830-5134</p><p>Direct Mobile: (206) 889-7919</p><p><a href="mailto:Brent@Williams-RuthLaw.com" target="_blank">e-mail</a> / <a href="http://www.Williams-RuthLaw.com/" target="_blank">website</a> /<span style="font-size:9.5pt"> </span><a href="http://www.facebook.com/bwrconsults" target="_blank"><span style="font-size:9.5pt">facebook</span></a><span style="font-size:9.5pt"> / </span></p><p><b><span style="font-size:9.5pt;color:red;background:white">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 <a href="mailto:Brent@Williams-RuthLaw.com">Brent@Williams-RuthLaw.com</a> and <a href="http://www.Williams-RuthLaw.com" target="_blank">www.Williams-RuthLaw.com</a> </span></b></p></div></div></div></div></div></div><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> </span></p><div style="border:solid #7f7f7f 1.5pt;padding:1.0pt 4.0pt 1.0pt 4.0pt"><div style="border:solid #7f7f7f 1.5pt;padding:1.0pt 4.0pt 1.0pt 4.0pt"><p class="MsoNormal" style="border:none;padding:0in"><span style="font-size:9.0pt;color:gray">IMPORTANT/CONFIDENTIAL:</span><span style="font-size:10.0pt;color:gray"> </span><span style="font-size:9.0pt;color:gray">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). 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