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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Hello Learned Listservers:<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I have a quick question about a few mechanics of opening and administering probate and when the will specifies the creation of a pour over / testamentary marital trust upon the testor’s death and the creation of decedent trusts with a specific bequest of funds to fund the trusts for the surviving children. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><ol style='margin-top:0in' start=1 type=1><li class=MsoListParagraph style='margin-left:0in;mso-list:l0 level1 lfo1'>On schedule A in the verified petition where you list all the beneficiaries of the will, should I list the trustee as the beneficiary since they will receive the property to manage and administer within the trust or do I list the beneficiary or beneficiaries of the trust as the beneficiary since they are the ultimate beneficiary of the property? If you list only the trustee, do you list the trustee as XXXX XXXX trustee for the martial testamentary trust of the decedent? <o:p></o:p></li><li class=MsoListParagraph style='margin-left:0in;mso-list:l0 level1 lfo1'>Once probate is open do you send the required notice of appointment and pendency of probate to the beneficiaries of the pour over trusts/ i.e. trust beneficiaries or is that not necessary since the trustee will marshal and collect the assets for the testamentary trust on behalf of the trust beneficiaries? <o:p></o:p></li><li class=MsoListParagraph style='margin-left:0in;mso-list:l0 level1 lfo1'>Once the probate is open and it is time to distribute assets or transfer assets into the trust, do you as practitioner draft anything like a certificate of trust for the trustee for the trusts or dues the trustee simply use the will with the language showing the creation of the trust to prove to financial instructions that the trustee is holding assets and titling assets under the name of the trust?<o:p></o:p></li><li class=MsoListParagraph style='margin-left:0in;mso-list:l0 level1 lfo1'>If the beneficiary of the martial trust and the trustee are one in the same, might it be advisable to eliminate the trust altogether through the merger doctrine? <o:p></o:p></li></ol><p class=MsoNormal style='margin-left:.25in'><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I appreciate you taking a few minutes to respond. Thanks so much!<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><p class=MsoNormal><span style='color:black'>Warmest regards,<br><br></span><b><span style='font-size:12.0pt;color:purple'>Michael S. Safren, Esq.</span></b> <b><br></b><i>Attorney at Law</i> <br><br>14900 Interurban Ave. S., Ste. 280 | Seattle, WA 98168 <br>11900 NE 1st St., Bldg. G - Ste. 300 | Bellevue, WA 98005 <br>P: (206) 859-5098 | E: <a href="mailto:msafren@jennylinglaw.com" target="_blank"><span style='color:blue'>msafren@jennylinglaw.com</span></a> <br><u><a href="http://www.jennylinglaw.com" target="_blank"><span style='color:blue'>www.jennylinglaw.com</span></a></u> | <u><a href="http://www.facebook.com/jennylinglaw/" target="_blank"><span style='color:blue'>facebook.com/jennylinglaw/</span></a></u> <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><br><span style='font-size:8.0pt'>This communication, including attachments, may contain information that is confidential and protected by the attorney/client or other privileges. It constitutes non-public information intended to be conveyed only to the designated recipient(s). If the reader or recipient of this communication is not the intended recipient, an employee or agent of the intended recipient who is responsible for delivering it to the intended recipient, or you believe that you have received this communication in error, please notify the sender immediately by return e-mail and promptly delete this e-mail, including attachments without reading or saving them in any manner. The unauthorized use, dissemination, distribution, or reproduction of this e-mail, including attachments, is prohibited and may be unlawful. Receipt by anyone other than the intended recipient(s) is not a waiver of any attorney/client or other privilege.</span> <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>