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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='tab-interval:.5in'><div class=WordSection1><p class=MsoNormal><span style='font-size:12.0pt;mso-bidi-font-size:11.0pt;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>Diane,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;mso-bidi-font-size:11.0pt;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>It seems like Lovie’s original question was about a California Irrevocable Trust created at death of H and whether any part of that is considered by Washington DOR on death of Wife, who <u>will become</u> resident of WA in the near future. So how can there be any need for a WA estate tax return for H’s death?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;mso-bidi-font-size:11.0pt;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Michael A. Winslow<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>1204 Cleveland Ave.<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Mount Vernon, WA 98273<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Ph. 360-336-3321<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Em. Mike@winslegal.com<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>This message is from an attorney, so it’s confidential. If you are not the intended recipient, it’s too late to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available upon request.<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:12.0pt;mso-bidi-font-size:11.0pt;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Philip N. Jones<br><b>Sent:</b> Monday, March 02, 2020 4:18 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] California Bypass Trust<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>In response to the numbered paragraphs:<o:p></o:p></span></p><p class=MsoListParagraph style='text-indent:-.25in'><span style='color:#1F497D'>1.</span><span style='font-size:7.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><span style='color:#1F497D'>I do not understand the last sentence of paragraph 1. What amount would be pulled back in to Wife’s estate, and why?<o:p></o:p></span></p><p class=MsoListParagraph style='text-indent:-.25in'><span style='color:#1F497D'>2.</span><span style='font-size:7.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><span style='color:#1F497D'>I can’t see filing a Washington estate tax return for a California resident with no ties to Washington.<o:p></o:p></span></p><p class=MsoListParagraph style='text-indent:-.25in'><span style='color:#1F497D'>3.</span><span style='font-size:7.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><span style='color:#1F497D'>I doubt that a TEDRA agreement would bind the Washington Dept. of Revenue, although I am not sure they have an interest here.<o:p></o:p></span></p><p class=MsoListParagraph style='text-indent:-.25in'><span style='color:#1F497D'>4.</span><span style='font-size:7.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><span style='color:#1F497D'>Perhaps after the credit shelter trust is created in California, it could have its situs changed to Washington. That is an income tax matter that most likely does not change the estate tax consequences.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Phil Jones<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Portland, OR<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><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>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Diane J. Kiepe<br><b>Sent:</b> Monday, March 02, 2020 3:28 PM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] California Bypass Trust<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>So, there a couple issues that you want to think about. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><ol style='margin-top:0in' start=1 type=1><li class=MsoNormal style='mso-list:l0 level1 lfo1;tab-stops:list .5in'><span style='mso-fareast-font-family:"Times New Roman"'>It depends. The first thing you need to do is read the document. If it was a document that planned for funding up to the Federal exemption you are not limited by the state exemption in anyway. But then when W dies that federal amount gets pulled back in and we don’t like that. <o:p></o:p></span></li><li class=MsoNormal style='mso-list:l0 level1 lfo1;tab-stops:list .5in'><span style='mso-fareast-font-family:"Times New Roman"'>I would contemplate filing a protective WA State Return with a zero QTIP election and a 100% WA State Exemption and including the Federal Return for that.<o:p></o:p></span></li><li class=MsoNormal style='mso-list:l0 level1 lfo1;tab-stops:list .5in'><span style='mso-fareast-font-family:"Times New Roman"'>Another thought is to read the document and see if you can change situs before any funding. Change the situs and then have all parties sign a TEDRA that might keep all interests protected but optimize state tax planning matters.<o:p></o:p></span></li><li class=MsoNormal style='mso-list:l0 level1 lfo1;tab-stops:list .5in'><span style='mso-fareast-font-family:"Times New Roman"'>I would consider not using CA law to govern the new trust and calling it a CA Trust – CA is trying all sorts of new ways to tax income and if you don’t relocate the situs of the trust I suspect they will try to tax it’s income. Plus the accounting rules in CA are burdensome I hear. I am not licensed in CA.<o:p></o:p></span></li></ol><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>These are just some thoughts that pop into mind – always happy to dialogue.<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><p class=MsoNormal><o:p> </o:p></p><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><p class=MsoNormal><o:p> </o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><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>Lovie Bernardi<br><b>Sent:</b> Monday, March 2, 2020 3:15 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] California Bypass Trust<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Dear Listmates,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>California resident, plans to move to Washington. Husband died, they had an A/B trust, total assets of couple approximately $13 million. Client’s California attorney calls to find out how much of husband’s share can be sheltered from Washington estate tax if it put into a bypass trust in California prior to move. Is the amount sheltered from Washington estate tax limited to Washington’s exemption amount if surviving spouse is domiciled in Washington at the time of her death?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Lovie<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Lovie L. Bernardi</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Flaherty & Bernardi, PLLC</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>3600 15<sup>th</sup> Avenue West #205</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>Seattle, WA 98119</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>(206) 682-2616</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><a href="mailto:joni@sbfirm.com">lovie@fb-lawfirm.com</a></span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><a href="http://sbfirm.com/">http://fb-lawfirm.com</a></span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>**********</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>This e-mail may contain information that is privileged, confidential or otherwise protected from disclosure. If you are not the intended recipient or otherwise have received this message in error, you are not authorized to read, print, retain, copy or disseminate this message or any part of it. If you are not the intended recipient or otherwise have received this message in error, please notify us immediately by e-mail, discard any paper copies and delete all electronic files of the message. <i>Circular 230 Notice: This communication may not be used by you or any other person or entity for the purpose of avoiding any federal tax penalties.</i></span><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>