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<p class="MsoNormal"><span style="font-size:14.0pt">Sounds good – Monday is a bad day but other than that call any day.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></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>
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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>Josh Grant<br>
<b>Sent:</b> Friday, April 3, 2020 2:40 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] by-pass trust<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">Thank you Diane.</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">I will call you next week.</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">Josh</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><strong><span style="font-size:18.0pt;font-family:"Calibri",sans-serif;color:#004080">Joshua F. Grant</span></strong><span style="font-size:14.0pt;color:#004080"><br>
</span><span style="font-size:14.0pt;color:black"><img border="0" width="207" height="43" style="width:2.1562in;height:.4479in" id="_x0000_i1025" src="cid:image001.png@01D609C7.16A91550" alt="advocates"><br>
</span><span style="color:#004080">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> Diane J. Kiepe
<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Sent:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> Friday, April 03, 2020 12:27 PM<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">To:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> WSBA Probate & Trust Listserv
<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Subject:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> Re: [WSBAPT] by-pass trust<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;color:black">Josh,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:black">It could – you would want to put traditional qtip language in (no principal to anyone) if you plan to make a federal qtip and 0% qtip at death of first for a second step-up on the death of the
survivor. If this is your first time with this issue, I’d be glad to chat with you regarding issues related to state/federal qtip; Washington only by-pass; income tax play/estate tax play.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:black">Best,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold";color:black">Diane J. Kiepe<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="color:black"> </span><i><span style="font-family:"Script MT Bold";color:black"><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="color:black">Diane J. Kiepe<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Douglas Eden<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">717 W. Sprague Ave.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Suite 1500<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Spokane, WA 99201<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><a href="mailto:djkiepe@depdslaw.com">djkiepe@depdslaw.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">509-455-5300<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="color:black">From:</span></b><span style="color:black">
<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>Josh Grant<br>
<b>Sent:</b> Friday, April 3, 2020 11:26 AM<br>
<b>To:</b> wsbar trust <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] by-pass trust<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">Client couple w/ $3,000,000 estate.</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">They want to have each’s will put their community 1/2 in a trust with interest only to the spouse. No right to invade principle.They also want to have SS be trustee for him or herself.</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">Will that work as a marital deduction trust, even though trustee for themselves because no right to invade Principle?</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">THanks.</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">Josh</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><strong><span style="font-size:18.0pt;font-family:"Calibri",sans-serif;color:#004080">Joshua F. Grant</span></strong><span style="font-size:14.0pt;color:#004080"><br>
</span><span style="font-size:14.0pt;color:black"><img border="0" width="207" height="43" style="width:2.1562in;height:.4479in" id="_x0000_i1026" src="cid:image001.png@01D609C7.16A91550" alt="advocates"><br>
</span><span style="color:#004080">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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