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<p class="MsoNormal">Greetings:<o:p></o:p></p>
<p class="MsoNormal">Does DOR count recovery for pain and suffering received by the statutory beneficiaries after the injured parties death, as part of the decedents taxable estate? I’ve been told that it is included but I cannot locate any authority.
<o:p></o:p></p>
<p class="MsoNormal">I found IRS rev rulings that the IRS counts it as part of the decedent’s taxable estate but those rulings were for decedents that died in states that have statutes providing that damages for pain and suffering recovered after death pass
to the decedent’s estate. <o:p></o:p></p>
<p class="MsoNormal">In Washington the survivorship statute provides at RCW 4.20.046(2) that “<span style="color:black;background:white">In addition to recovering economic losses on behalf of the decedent's estate, the personal representative is only entitled
to recover noneconomic damages for pain and suffering, anxiety, emotional distress, or humiliation personal to and suffered by the deceased on behalf of those beneficiaries enumerated in RCW </span><a href="http://app.leg.wa.gov/RCW/default.aspx?cite=4.20.020"><b><span style="color:#7DAB8A;background:white;text-decoration:none">4.20.020</span></b></a>…”
<span style="color:black;background:white"> It makes sense that all damages recovered for claims belonging to the decedent, had he survived, would be part of the taxable estate, but the WA statute specifically provides that the funds for pain and suffering
only pass to the statutory beneficiaries. Any authority would be appreciated.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black;background:white">Thanks, </span><o:p></o:p></p>
<div>
<p class="MsoNormal" style="background:white"><b><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"><o:p> </o:p></span></i></b></p>
<p class="MsoNormal" style="background:white"><b><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">Donna</span></i></b><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Donna M. Calf Robe<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Attorney<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Brothers & Henderson, P.S.<o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-family:"Times New Roman",serif;color:black">2722 Eastlake Avenue East, Suite 200</span><span style="font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-family:"Times New Roman",serif;color:black">Seattle, Washington 98102</span><span style="font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-family:"Times New Roman",serif;color:black">Phone: (206) 324-4300 x113</span><span style="font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-family:"Times New Roman",serif;color:black">Fax: (206) 324-3106</span><span style="font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-family:"Times New Roman",serif;color:black">e-mail: donnac@brothershenderson.com</span><span style="font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-family:"Times New Roman",serif;color:black"><a href="http://www.brothershenderson.com/"><span style="color:blue">www.brothershenderson.com</span></a></span><span style="font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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