<div dir="ltr"><div class="gmail_default" style="font-family:garamond,serif;font-size:large">Side comment- on Box 11 of the SS-4 for the EIN application, be sure to use the date the trust became irrevocable, and not the date the RLT was originally formed/funded. If you use the latter date, your trustee will get a letter from the IRS indicating that trust tax returns may be due back to the year the trust was originally formed - even though of course during the trustors' lifetimes the trust was a disregarded entity and trust income was reported under the Trustors' SSNs.</div><div class="gmail_default" style="font-family:garamond,serif;font-size:large"><br></div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><p style="margin:0in 0in 0pt"><b><span style="color:black;font-family:Arial,sans-serif"><font face="arial,helvetica,sans-serif">Sarah O’Farrell McCarthy</font></span></b></p><p style="margin:0in 0in 0pt"><font color="#000000" face="arial, helvetica, sans-serif"><b>(Pronouns: she / her)<br></b></font><font face="arial,helvetica,sans-serif">Attorney | <font color="#000000">Kelly, Arndt & Walker, <font color="#000000">Attorneys at Law, PLLP</font></font><font color="#000000"></font></font><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><span style="color:rgb(31,73,125)"><br></span><span style="color:black"><font face="arial,helvetica,sans-serif">6443 Harding Avenue | <span style="color:black"><font color="#000000">P.O. Box 290 | <font color="#000000">Clinton, WA 98236</font><span style="color:rgb(31,73,125)"></span></font></span></font></span><span style="color:rgb(31,73,125)"><br></span><span style="color:black"><font face="arial,helvetica,sans-serif">Phone: (360) 341-1515 | Fax: (360) 341-3272</font><br><span style="color:rgb(31,73,125)"><a><font color="#222222" face="arial,helvetica,sans-serif">sarah@kawlawyers.com</font></a> <font color="#000000">| <span style="color:black"><span style="color:rgb(31,73,125)"><font color="#000000"><a href="http://www.kawlawyers.com" target="_blank">www.kawlawyers.com</a></font></span></span></font></span></span></font></font></font></font></font></font></font></font></font></font></p><font color="#000000" face="Times New Roman" size="3"><font color="#000000" face="Times New Roman" size="3"><font color="#000000" face="Times New Roman" size="3"><p style="margin:0in 0in 0pt"><font face="arial,helvetica,sans-serif"><span style="color:rgb(31,73,125);font-size:7.5pt"><br></span></font></p><p style="margin:0in 0in 0pt"><font face="arial,helvetica,sans-serif"><span style="color:rgb(31,73,125);font-size:7.5pt">This electronic message transmission contains information from the law firm of Kelly, Arndt & Walker, PLLP which may be confidential or privileged. This information is intended to be for the use of the individual or entity named above, If you are not the intended recipient, be aware that any further review, disclosure, printing, copying, distribution, or use of the contents of this transmission is prohibited. If you have received this electronic message transmission in error, please notify us immediately by reply e-mail and delete the original message. Thank you</span><span style="color:rgb(31,73,125);font-size:8pt">. </span></font></p><font color="#000000" size="3"></font><p style="margin:0in 0in 0pt"><span style="color:black;font-size:8pt"><font face="arial,helvetica,sans-serif"> </font></span></p><font color="#000000" size="3"></font><p style="margin:0in 0in 0pt"><span style="color:rgb(68,84,106);font-family:Arial,sans-serif;font-size:7.5pt"><font face="arial,helvetica,sans-serif">We do not accept service of any kind by e-mail unless expressly authorized in writing by the attorney of record. This e-mail is NOT a contract and is not binding upon the author pursuant to CR 2A. This e-mail is, at most, a negotiation under ER 408.</font></span></p></font></font></font></div></div></div></div></div></div></div></div></div></div></div><br></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Mon, Aug 10, 2020 at 10:06 AM Roger Hawkes <<a href="mailto:Roger@law-hawks.com">Roger@law-hawks.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex">
<div lang="EN-US">
<div class="gmail-m_-4392933006401871000WordSection1">
<p class="MsoNormal">Good queries; thanks for asking<span style="font-family:"Segoe UI Emoji",sans-serif">😊</span><u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<div>
<p class="MsoNormal">Roger Hawkes, WSBA # 5173<u></u><u></u></p>
<p class="MsoNormal"><i><span style="font-size:14pt">Shoreline</span></i> Office: 19944 Ballinger Way NE<u></u><u></u></p>
<p class="MsoNormal"> Shoreline, WA 98155<u></u><u></u></p>
<p class="MsoNormal"><i><span style="font-size:14pt">Sultan</span></i> Office: 423 Main<u></u><u></u></p>
<p class="MsoNormal"> Sultan, WA 98294<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">Phone: 206 367 5000; fax: 206 367 4005<u></u><u></u></p>
<p class="MsoNormal">Email: <a href="mailto:roger@law-hawks.com" target="_blank"><span style="color:rgb(5,99,193)">roger@law-hawks.com</span></a>
<u></u><u></u></p>
<p class="MsoNormal">Web site: <a href="http://www.hawkeslawfirm/" target="_blank"><span style="color:rgb(5,99,193)">www.hawkeslawfirm</span></a>.com<u></u><u></u></p>
<p class="MsoNormal">.<u></u><u></u></p>
</div>
<p class="MsoNormal"><u></u> <u></u></p>
<div>
<div style="border-right:none;border-bottom:none;border-left:none;border-top:1pt solid rgb(225,225,225);padding:3pt 0in 0in">
<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Krista MacLaren<br>
<b>Sent:</b> Monday, August 10, 2020 9:39 AM<br>
<b>To:</b> wsba probate & trust <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Tax ID for RLT that became irrevocable<u></u><u></u></p>
</div>
</div>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">Hi All - <u></u><u></u></p>
<div>
<p class="MsoNormal"><u></u> <u></u></p>
</div>
<div>
<p class="MsoNormal">I want to obtain an EIN for an RLT where one of the Trustors just died, so the trust is now irrevocable and will continue to exist until the surviving spouse dies. On the IRS tool to obtain the EIN, I assume I choose RLT as the entity
even though it is no longer revocable? And can anyone offer an opinion as to whether to take the Section 645 election? There should not be a probate, as there is only one asset which is a brokerage account payable to the trust. The reading I did on the
election suggested there may not be a down side of taking the election, but I am not sure. Also, I am unclear why the online tool asks questions that I do not see on the SS-4. Does anyone know why that is?<u></u><u></u></p>
</div>
<div>
<p class="MsoNormal"><u></u> <u></u></p>
</div>
<div>
<p class="MsoNormal">Thank you,<u></u><u></u></p>
</div>
<div>
<p class="MsoNormal"><u></u> <u></u></p>
<div>
<div>
<p class="MsoNormal" style="margin-bottom:12pt"><span style="font-size:9pt;font-family:Helvetica,sans-serif;color:black">Krista J. MacLaren<br>
Attorney at Law<br>
Northgate Executive Center II<br>
9725 3rd Ave NE, Suite 600<br>
Seattle WA 98115<br>
(206) 523-6116<br>
<a href="mailto:kjm.inc@icloud.com" target="_blank">kjm.inc@icloud.com</a><br>
<br>
Please note, as with most email providers, Mac does not encrypt email messages. Accordingly, the confidentiality of messages sent to this address cannot be assured. This e-mail is intended for viewing only by the individual or entity to whom its content is addressed,
and it may contain confidential or privileged information. If you received this email in error, please honor the privacy of the intended recipient: reply to the sender regarding the error and delete the message.<u></u><u></u></span></p>
</div>
</div>
<p class="MsoNormal"><u></u> <u></u></p>
</div>
</div>
</div>
***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***<br>
_______________________________________________<br>
WSBAPT mailing list<br>
<a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">WSBAPT@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" rel="noreferrer" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></blockquote></div>