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<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">Hi,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">I don’t see why you would need a disclaimer or an Indiana probate.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">At this point, it appears that the decedent’s brother-in-law – who is entitled to inherit the decedent’s estate under Washington
and Indiana law – is willing to allow the decedent’s surviving partner to inherit.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">The simplest approach would be for the
<span class="SpellE">BIL</span> to gift the decedent’s estate to the survivor. The only hiccup I see is that the
<span class="SpellE">BIL</span> might be hesitant to file a Form 709 with the IRS – which would be required if the inheritance is valued at more than $15,000. (In addition, there could potentially be unanticipated Indiana inheritance/gifting issues).<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">If the
<span class="SpellE">BIL</span> objects to filing a 709, I would likely draft a TEDRA in which
<span class="SpellE">BIL</span> – in light of the potential litigation over the status of assets, etc., and the resulting uncertain value of his inheritance – assigns his interest in the estate to the survivor, thereby reducing the estate’s value for gift tax
purposes.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">Hope this helps,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">John<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">John Creahan</span><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><a href="http://www.cairn-law.com/"><span style="color:#595959">www.cairn-law.com</span></a><br>
206-578-5877<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">Fremont office:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">3417 Evanston Ave. N, Suite 312<br>
Seattle, WA 98103</span><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#4F6228;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;mso-fareast-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p> </o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></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="mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="mso-fareast-font-family:"Times New Roman""> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Kristen Fisher<br>
<b>Sent:</b> Wednesday, February 5, 2020 2:46 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Surviving Spouse of Intestate Heir signing on behalf of estate without probate<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I think you need to consider that if the sister’s estate disclaims, the Decedent’s estate passes to the next intestate heirs. Neither the sister’s estate, nor the sister’s husband, can disclaim on behalf of the other intestate heirs, even
if you have not yet identified who those people are. Undoubtedly, there is at least a cousin out there somewhere. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The only way that I think of to accomplish the result the partner desires would be for decedent’s estate to be distributed to the sister’s estate, the sister’s estate to distribute decedent’s estate to sister’s husband and then sister’s
husband would have to make a gift to the decedent’s partner. Also consider that the partner may also an independent claim to community-like assets as well.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Kristen Fisher, Attorney<o:p></o:p></p>
<p class="MsoNormal">Ridgway Law Group<o:p></o:p></p>
<p class="MsoNormal">701 Fifth Avenue, Suite 4640<o:p></o:p></p>
<p class="MsoNormal">Seattle, WA 98104 - 7073<o:p></o:p></p>
<p class="MsoNormal">Tel: 206.838.2501<o:p></o:p></p>
<p class="MsoNormal">Fax 206.839.5702<o:p></o:p></p>
<p class="MsoNormal">email: <a href="mailto:kristen@ridgwaylawgroup.com">kristen@ridgwaylawgroup.com</a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">The information contained in this e-mail communication and any attached documentation may be privileged, confidential or otherwise protected from disclosure and is intended only for the use of the designated recipient(s). If the reader
or recipient of this communication is not the intended recipient, or an employee or agent of the intended recipient who is responsible for delivering it to the intended recipient, you are hereby notified that any review, dissemination, distribution, copying
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by anyone other than the intended recipient is not a waiver of any attorney-client or work-product privilege.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="mso-outline-level:1"><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>Julie Martiniello<br>
<b>Sent:</b> Wednesday, February 05, 2020 2:18 PM<br>
<b>To:</b> Trust and Probate Section <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Surviving Spouse of Intestate Heir signing on behalf of estate without probate<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Hello All,<o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">I have a first time situation on my hands and am hoping someone on this list has some guidance they could provide.<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">Decedent passed away intestate, leaving a (unmarried) partner. Decedent's sister is technically his only heir. His sister lived in Indiana and passed away 1 month after Decedent, so her estate is now the heir. She was survived by her husband and
had no children. According to Indiana law, surviving spouse is sole heir of the sister's estate.<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Surviving partner has been with Decedent for over 20 years. The surviving spouse of Decedent's sister has agreed to the appointment of Partner as PR and has also agreed that Partner should be entitled to all of Decedent's assets. He is
willing to cooperate in that he will sign off on agreements to this effect.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">The issue is that in Indiana, the surviving spouse does not need to open a probate for Decedent's sister. Can the sister's surviving spouse sign waivers, a TEDRA agreement, and/or consent to the distribution of the property to my client
as the sole heir of the sister's estate without her probate being opened?<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">While, surviving spouse is happy to help with the process to some extent, I do not foresee that he would want to go as far as opening a probate in Indiana for this. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">I have been toying with the correct way to go about this. If I do get the surviving spouse to sign off on everything, I am thinking that instead of doing a NJBA, I would submit a TEDRA agreement to the court for approval given that there
is no probate for the sister. I just have never encountered this issue before, so any advice or direction would be appreciated! Thank you in advance for any insight! <br clear="all" style="mso-special-character:line-break">
<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">-- <o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#666666">Respectfully,</span><span style="font-size:9.5pt;color:#222222"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;color:#666666"><br>
</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#666666">J</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#666666">ULIE</span><span style="font-size:7.5pt;color:#666666"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#666666">A. M</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#666666">ARTINIELLO</span><span style="font-size:13.5pt;color:#666666"> |</span><span style="font-size:13.5pt;color:#888888"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#888888">P</span><span style="font-size:7.5pt;color:#666666">ARTNER </span><span style="font-size:13.5pt;color:#666666">| </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#666666">D</span><span style="font-size:7.5pt;color:#666666">IMENSION </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#666666">L</span><span style="font-size:7.5pt;color:#888888">AW</span><span style="font-size:13.5pt;color:#666666"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#666666">G</span><span style="font-size:7.5pt;color:#888888">ROUP</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#666666"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#888888">P</span><span style="font-size:7.5pt;color:#666666">LLC </span><span style="font-size:9.5pt;color:#222222"><br>
</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#666666">130 Andover Park East, Suite 300 | Tukwila, WA 98188</span><span style="font-size:9.5pt;color:#222222"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#3D85C6">t: <u>206.973.3500 </u>| f: <u>206.577.5090</u>| e:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6"> <a href="mailto:JULIE@dimensionlaw.com|">JULIE<span style="font-size:10.0pt">@dimensionlaw.com|</span></a></span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#888888"> </span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#3D85C6"><a href="http://www.dimensionlaw.com/" target="_blank"><span style="color:#1155CC">www.dimensionlaw.com</span></a></span><span style="font-size:9.5pt;color:#222222"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt;color:#222222"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#0B5394"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#666666">This
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<span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6;background:white">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#0B5394;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">This
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settlement offer contained herein is made pursuant to Washington ER 408, and without admitting fault or liability on the part of this firm’s client(s) or its agents.</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#4F81BD;background:white">IRS CIRCULAR 230
DISCLAIMER:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:blue;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:navy;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">To
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