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<DIV style="FONT-SIZE: 14pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV><FONT size=4>Thank you Diane.</FONT></DIV>
<DIV><FONT size=4>I will call you next week.</FONT></DIV>
<DIV><FONT size=4></FONT> </DIV>
<DIV><FONT size=4>Josh</FONT></DIV>
<DIV> </DIV>
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<DIV><STRONG><SPAN style="FONT-SIZE: 18pt; COLOR: #004080">Joshua F.
Grant</SPAN></STRONG><SPAN style="COLOR: #004080"><BR></SPAN><SPAN
style="COLOR: black"><IMG title=advocates
style="BORDER-TOP: 0px; BORDER-RIGHT: 0px; BACKGROUND-IMAGE: none; BORDER-BOTTOM: 0px; PADDING-TOP: 0px; PADDING-LEFT: 0px; BORDER-LEFT: 0px; DISPLAY: inline; PADDING-RIGHT: 0px"
border=0 alt=advocates src="cid:DE6CC4444BEB49C795BC13B68CD192F4@JoshPC"
width=207 height=43><BR></SPAN><SPAN style="FONT-SIZE: 11pt; COLOR: #004080">P.
O. Box 619<BR>Wilbur, WA 99185<BR>509 647 5578</SPAN><SPAN
style="COLOR: black"><o:p></o:p></SPAN></DIV></DIV></DIV></DIV>
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<DIV style="font-color: black"><B>From:</B> <A title=DJKiepe@depdslaw.com>Diane
J. Kiepe</A> </DIV>
<DIV><B>Sent:</B> Friday, April 03, 2020 12:27 PM</DIV>
<DIV><B>To:</B> <A title=wsbapt@lists.wsbarppt.com>WSBA Probate & Trust
Listserv</A> </DIV>
<DIV><B>Subject:</B> Re: [WSBAPT] by-pass trust</DIV></DIV></DIV>
<DIV> </DIV></DIV>
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<P class=MsoNormal><SPAN style="FONT-SIZE: 14pt">Josh,<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="FONT-SIZE: 14pt"><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style="FONT-SIZE: 14pt">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="FONT-SIZE: 14pt"><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style="FONT-SIZE: 14pt">Best,<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="FONT-SIZE: 14pt"><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style="FONT-SIZE: 14pt"><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>djkiepe@depdslaw.com</A><o:p></o:p></P>
<P class=MsoNormal>509-455-5300<o:p></o:p></P>
<P class=MsoNormal><SPAN style="FONT-SIZE: 14pt"><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style="FONT-SIZE: 14pt"><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN style="FONT-SIZE: 14pt"><o:p></o:p></SPAN> </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 11:26 AM<BR><B>To:</B> wsbar trust
<wsbapt@lists.wsbarppt.com><BR><B>Subject:</B> [WSBAPT] by-pass
trust<o:p></o:p></P></DIV></DIV>
<P class=MsoNormal><o:p></o:p> </P>
<DIV>
<DIV>
<DIV>
<P class=MsoNormal><SPAN style="FONT-SIZE: 13.5pt; COLOR: black">Client couple
w/ $3,000,000 estate.</SPAN><SPAN
style="FONT-SIZE: 14pt; COLOR: black"><o:p></o:p></SPAN></P></DIV>
<DIV>
<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: 14pt; COLOR: black"><o:p></o:p></SPAN></P></DIV>
<DIV>
<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: 14pt; COLOR: black"><o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 13.5pt; COLOR: black">THanks.</SPAN><SPAN
style="FONT-SIZE: 14pt; COLOR: black"><o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 13.5pt; COLOR: black">Josh</SPAN><SPAN
style="FONT-SIZE: 14pt; COLOR: black"><o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 14pt; COLOR: black"> <o:p></o:p></SPAN></P></DIV>
<DIV>
<DIV>
<DIV>
<DIV>
<P class=MsoNormal><STRONG><SPAN
style='FONT-SIZE: 18pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #004080'>Joshua
F. Grant</SPAN></STRONG><SPAN
style="FONT-SIZE: 14pt; COLOR: #004080"><BR></SPAN><SPAN
style="FONT-SIZE: 14pt; COLOR: black"><IMG id=_x0000_i1025
style="HEIGHT: 0.447in; WIDTH: 2.156in" border=0 alt=advocates
src="cid:A1CE50F99DBA43BEB9680D225663E692@JoshPC" width=207
height=43><BR></SPAN><SPAN style="COLOR: #004080">P. O. Box 619<BR>Wilbur, WA
99185<BR>509 647 5578</SPAN><SPAN
style="FONT-SIZE: 14pt; COLOR: black"><o:p></o:p></SPAN></P></DIV></DIV></DIV></DIV></DIV></DIV></DIV>
<P>
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