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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72" 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'>The author of the article, Al Falk, has been an active member of the RPPT committee and is a past chair of the WSBA Tax committee.<span style='mso-tab-count:1'> </span>In addition, if memory serves, Al worked on the bill with the legislature on behalf of WSBA. That is why he was asked to write on this topic for the Newsletter.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-outline-level:3'><b><span style='font-size:13.5pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman"'>RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=64.80.100"><span style='color:blue'>64.80.100</span></a><o:p></o:p></span></b></p><p class=MsoNormal style='text-indent:.5in'>(1) Except as otherwise provided in this section, or in RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.07.010"><span style='color:blue'>11.07.010</span></a>, and <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.05A.030"><span style='color:blue'>11.05A.030</span></a>, on the death of the transferor, the following rules apply to property that is the subject of a transfer on death deed and owned by the transferor at death:<o:p></o:p></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman"'>(a) Subject to (b) of this subsection, the interest in the property is transferred to the designated beneficiary in accordance with the deed.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman"'>(b) The interest of a designated beneficiary is contingent on the designated beneficiary surviving the transferor. The interest of a designated beneficiary that fails to survive the transferor lapses.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman"'>(c) Subject to (d) of this subsection, concurrent interests are transferred to the beneficiaries in equal and undivided shares with no right of survivorship.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman"'>(d) If the transferor has identified two or more designated beneficiaries to receive concurrent interests in the property, the share of one which lapses or fails for any reason is transferred to the other, or to the others in proportion to the interest of each in the remaining part of the property held concurrently.<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><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><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'>The code says that if the transferee predeceases Grantor, then the transfer lapses as to the deceased transferee. But with multiple transferees, the interest passes to the survivors of the group of transferees. <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'>Nothing in this code says that you cannot not name alternate, contingent beneficiaries. I have heard Al speak on this issue and he has always taken the position that multiple contingent beneficiaries are permitted under the code.<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><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>Lovie Bernardi<br><b>Sent:</b> Wednesday, April 08, 2020 3:47 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] TOD alternate beneficiary?<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Here’s an article that came out in the RPPT Newsletter in 2014, which states you CAN provide for an alternate beneficiary, and includes a sample deed with an alternate beneficiary. I don’t know what authority the author of the article relied upon to conclude there can be an alternate beneficiary.<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"><span style='color:blue'>lovie@fb-lawfirm.com</span></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/"><span style='color:blue'>http://fb-lawfirm.com</span></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><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> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Heather de Vrieze<br><b>Sent:</b> Wednesday, April 08, 2020 3:13 PM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] TOD alternate beneficiary?<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Naming an alternate beneficiary is not contemplated under the law. It will not have any effect, and I might even worry that it would cause the initial designation of the primary beneficiary to fail. This is what Wills are for.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Heather<o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D'>Heather S. de Vrieze</span><b><span style='font-size:16.0pt;color:#1F497D'><br></span></b><i><span style='font-family:"Garamond","serif";color:#1F497D'>Attorney-at-Law<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-family:"Garamond","serif";color:#1F497D'><img border=0 width=189 height=105 id="_x0000_i1027" src="cid:image001.jpg@01D60E4E.A965FE40"></span></i><i><span style='font-size:12.0pt;font-family:"Garamond","serif";color:#1F497D'><o:p></o:p></span></i></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>3909 California Avenue SW<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>Seattle, WA 98116-3705 <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>(206)938-5500 <o:p></o:p></span></p><p class=MsoNormal><a href="mailto:heatherd@westseattlelaw.com"><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>heatherd@westseattlelaw.com</span></a><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> <o:p></o:p></span></p><p class=MsoNormal><a href="http://www.westseattlelaw.com/"><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>www.westseattlelaw.com</span></a><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> <o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#002E8A'>Click here to connect with de Vrieze | Carney on Facebook: </span><span style='color:#1F497D'> </span></b><a href="https://www.facebook.com/DeVriezeCarney"><b><span style='color:blue;text-decoration:none;text-underline:none'><img border=0 width=72 height=21 id="Picture_x0020_2" src="cid:image002.png@01D60E4E.A965FE40" alt="FB Logo"></span></b></a><o:p></o:p></p><p class=MsoNormal><span style='font-size:8.0pt;color:#A6A6A6'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#9900CC'>*****Our office is working to do our part to deal with the COVID-19 situation that is impacting us all. <o:p></o:p></span></p><p class=MsoNormal><span style='color:#9900CC'>In particular, we are limiting the number of in person client appointments per day, trying to keep appointments as short as possible, with preliminary or follow-up discussions by telephone or email. I am also sanitizing all relevant spaces after each client visit.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#9900CC'>Client appointments that can be handled by telephone should be scheduled as such. <o:p></o:p></span></p><p class=MsoNormal><span style='color:#9900CC'>If I am sick, I will reschedule, I ask you to do the same.*****<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;color:#7030A0'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;color:#A6A6A6'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;color:#A6A6A6'>CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.</span><span style='font-size:16.0pt;font-family:"Cambria","serif";color:blue'><o:p></o:p></span></p></div><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>Sara D. Longley<br><b>Sent:</b> Wednesday, April 08, 2020 1:46 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] TOD alternate beneficiary?<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Hello listmates,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I have prepared a few Transfer on Death Deeds, but this is my first where the Grantor is requesting that we include an alternate beneficiary. In reviewing the statute it appears that there is no provision for naming an alternate, non-concurrent beneficiary. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>If I include alternate beneficiary language in the deed will it have any effect? <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thanks for your wisdom, and stay safe!<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Sara Longley<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>Sara D. Longley<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>Ivy Law Group, PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>1734 NW Market Street<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>Phone: (206) 706-2909<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>Fax: (206) 834-6044<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:#1F497D'><a href="mailto:sara@ivylawgroup.com">sara@ivylawgroup.com</a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>Pronouns: she, her, hers<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:1.0pt;font-family:"Arial Narrow","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:1.0pt;font-family:"Arial Narrow","sans-serif";color:#76923C'><img border=0 width=122 height=107 id="Picture_x0020_1" src="cid:image003.jpg@01D60E4E.A965FE40" alt="cid:image001.jpg@01CF48D6.0249B5A0"></span><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>