<html><body><span style="font-family:Times New Roman; color:#000000; font-size:12pt;"><div><span class="mceItemHidden">Thanks. </span></div><div><br></div><div><img id="sigimg0" title="signature image" src="cid:sigimg0@92c8dabf1631b2b57327855d194802e7" border="0" alt=""></div><div><br><br></div><span class="mceItemHidden">
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Subject: Re: [<span class="mceItemHiddenSpellWord">WSBAPT</span>] Parents need to disclaim?</span><br><span class="mceItemHidden">
From: "Diane J. <span class="mceItemHiddenSpellWord">Kiepe</span>" <<a href="mailto:DJKiepe@depdslaw.com">DJKiepe@depdslaw.com</a>></span><br><span class="mceItemHidden">
Date: Fri, February 28, 2020 11:24 am</span><br><span class="mceItemHidden">
To: <span class="mceItemHiddenSpellWord">WSBA</span> Probate & Trust <span class="mceItemHiddenSpellWord">Listserv</span> <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>></span><br><span class="mceItemHidden">
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</span></style> <div class="WordSection1"> <div class="MsoNormal" style="font-size:12pt;"><span class="mceItemHidden">Mike,</span><o:p></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><o:p><span class="mceItemHidden"> </span></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><span class="mceItemHidden">A disclaimer will just prevent the money transfer from being a deemed gift to the other son. Without a timely disclaimer, when the son takes, it as if the parents got it and then gifted it. If the parents aren’t high net-worth people concerned with gift/estate tax at the federal level they could probably just have it go directly to the son. I have done this recently in another context where siblings avoided a disclaimer. We did do a TEDRA that recognized it could be a deemed gift from some to others but, again, based on current exemptions no one really cared.</span><o:p></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><o:p><span class="mceItemHidden"> </span></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><span class="mceItemHidden">Best of luck!</span><o:p></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><o:p><span class="mceItemHidden"> </span></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><o:p><span class="mceItemHidden"> </span></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><i><span style="font-family:"Script MT Bold""><span class="mceItemHidden">Diane J. <span class="mceItemHiddenSpellWord">Kiepe</span></span><o:p></o:p></span></i></div> <div class="MsoNormal" style="font-size:12pt;"><i><span style="font-family:"Script MT Bold""><o:p><span class="mceItemHidden"> </span></o:p></span></i></div> <div class="MsoNormal" style="font-size:12pt;"><span class="mceItemHidden">Diane J. <span class="mceItemHiddenSpellWord">Kiepe</span></span><o:p></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><span class="mceItemHidden">Douglas Eden</span><o:p></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><span class="mceItemHidden">717 W. <span class="mceItemHiddenSpellWord">Sprague</span> Ave.</span><o:p></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><span class="mceItemHidden">Suite 1500</span><o:p></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><span class="mceItemHidden">Spokane, WA 99201</span><o:p></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><a target="_blank" href="mailto:djkiepe@depdslaw.com"><span class="mceItemHidden">djkiepe@depdslaw.com</span></a><o:p></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><span class="mceItemHidden">509-455-5300</span><o:p></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><o:p><span class="mceItemHidden"> </span></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><o:p><span class="mceItemHidden"> </span></o:p></div> <div class="MsoNormal" style="font-size:12pt;"><o:p><span class="mceItemHidden"> </span></o:p></div> <div> <div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in"> <div class="MsoNormal" style="font-size:12pt;"><b><span class="mceItemHidden">From:</span></b><span class="mceItemHidden"> <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>> </span><b><span class="mceItemHidden">On Behalf Of </span></b><span class="mceItemHidden"><a href="mailto:michael@westseattleattorney.com">michael@westseattleattorney.com</a></span><br> <b><span class="mceItemHidden">Sent:</span></b><span class="mceItemHidden"> Friday, February 28, 2020 11:02 AM</span><br> <b><span class="mceItemHidden">To:</span></b><span class="mceItemHidden"> <span class="mceItemHiddenSpellWord">WSBA</span> Probate & Trust <span class="mceItemHiddenSpellWord">Listserve</span> <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>></span><br> <b><span class="mceItemHidden">Subject:</span></b><span class="mceItemHidden"> [<span class="mceItemHiddenSpellWord">WSBAPT</span>] Parents need to disclaim?</span><o:p></o:p></div> </div> </div> <div class="MsoNormal" style="font-size:12pt;"><o:p><span class="mceItemHidden"> </span></o:p></div> <div> <div class="MsoNormal" style="font-size:12pt;"><span class="mceitemhidden"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black"><span class="mceItemHidden">Son died intestate and Parents waived right to be PR. They indicated that they don't need money and they wanted it to go to other son, who was appointed PR, and whom is next in line. I informed them that the needed to sign a disclaimer but they just wanted other son to inherit. </span></span></span><span class="mceitemhiddenspellword"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black"><span class="mceItemHidden"><span class="mceItemHiddenSpellWord">RCW</span></span></span></span><span class="mceitemhidden"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black"><span class="mceItemHidden"> 11.86.031says "may be" .... . Are there legal, tax implications which also require filing of a disclaimer?</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p></o:p></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span class="mceitemhidden"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black"><span class="mceItemHidden">Mike Atkins</span></span></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p></o:p></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p><span class="mceItemHidden"> </span></o:p></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><img border="0" width="500" height="100" style="width:5.2083in;height:1.0416in" id="sigimg0" src="cid:image001.png@01D5EE29.281FF330" wbeuser="michael@westseattleattorney.com"><o:p></o:p></span></div> </div> </div> <hr><span class="mceItemHidden">***Disclaimer: Please note that <span class="mceItemHiddenSpellWord">RPPT</span> <span class="mceItemHiddenSpellWord">listserv</span> participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***</span><br><span class="mceItemHidden">
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