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<p class="MsoNormal">A quick, off the cuff response. The WA Estate Tax Return only allows a deduction for spouse distribution – not partners. What you may consider, if the claim can be reduced perhaps under schedule K (amounts owed by decedent) or the Return
can be amended if it is the position that the decedent actually did not own the property at death. It’s not really appropriate to include it in the “gross” because no ownership.
<o:p></o:p></p>
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<p class="MsoNormal">Again, just off the cuff, proceed with caution.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold""><o:p> </o:p></span></i></p>
<p class="MsoNormal">Diane J. Kiepe<o:p></o:p></p>
<p class="MsoNormal">Douglas Eden<o:p></o:p></p>
<p class="MsoNormal">717 W. Sprague Ave.<o:p></o:p></p>
<p class="MsoNormal">Suite 1500<o:p></o:p></p>
<p class="MsoNormal">Spokane, WA 99201<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:djkiepe@depdslaw.com"><span style="color:#0563C1">djkiepe@depdslaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal">509-455-5300<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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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Eric Nelsen<br>
<b>Sent:</b> Wednesday, January 29, 2020 2:17 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Washington Estate Tax - CIR Property<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Man, that is a great question. The equitable division is supposed to occur at death, per
<u>Estate of Langeland</u>. But I don't know if DOR recognizes that division for purposes of determining decedent's gross estate. And I haven't heard of any DOR regulation or case ruling on the subject.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Eric<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Eric C. Nelsen<o:p></o:p></p>
<p class="MsoNormal">Sayre Law Offices, PLLC<o:p></o:p></p>
<p class="MsoNormal">1417 31st Ave South<o:p></o:p></p>
<p class="MsoNormal">Seattle WA 98144-3909<o:p></o:p></p>
<p class="MsoNormal">206-625-0092<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:eric@sayrelawoffices.com">eric@sayrelawoffices.com</a><o:p></o:p></p>
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<p class="MsoNormal"><b>From:</b> <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>Steven Matyas<br>
<b>Sent:</b> Wednesday, January 29, 2020 1:41 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] Washington Estate Tax - CIR Property<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<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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