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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Colleagues,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Has anyone had experience arguing to the Washington Department of Revenue a reduction in the gross taxable estate of a decedent based on the one-half community-like portion
of the estate belonging to a committed intimate partner? We are handling an estate that is taxable, but a potential CIR partner has filed a TEDRA petition asking for an equitable division of the community-like portion of the estate. If this were a marriage,
DOR would not require the surviving spouse’s community share to be included in the taxable estate of the decedent. But what about the community-like portion of an estate belonging to a CIR partner?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Thank you in advance,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#003366">Steven Matyas</span></b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">
<br>
</span><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#003366">CURRAN</span></b><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">
</span></b><b><span style="font-family:"Arial",sans-serif;color:#999313">LAW</span></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#999313">
</span></b><b><span style="font-family:"Arial",sans-serif;color:#999313">FIRM</span></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#999313">
</span></b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D"><br>
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#003366">555 West Smith Street<br>
Kent, WA 98032<br>
Main: 253 852 2345</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">
<br>
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#003366">Fax: 253 852 2030</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#1F497D">CONFIDENTIALITY NOTICE: The information contained in this ELECTRONIC MAIL transmission is confidential.
It may also be subject to the attorney-client privilege or be privileged work product or proprietary information. This information is intended for the exclusive use of the addressee(s). If you are not the intended recipient, you are hereby notified that any
use, disclosure, dissemination, distribution (other than to the addressee(s)), copying or taking of any action because of this information is strictly prohibited.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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