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<span style="font-family: helvetica; font-size: 12pt;">Tread carefully if the tax deduction is important to the client. <br><br></span>Make sure the bequests are enforceable under state law.
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<br>Also, make sure the PR has no discretion whether to make them or not, and that they are limited to bequests to qualified tax-exempt entities.
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<br>My default provision to avoid escheat, usually goes something like "If no heirs are then living, the PR shall distribute the remaining estate to one or more organizations of his or her choosing that are qualified under Section 2055(a) of the Internal Revenue Code of 1986 as amended (the "Code")."
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<br>Here's some info from Thomson-Reuters:
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<a href="https://static.store.tax.thomsonreuters.com/static/samplePages/Sample_Checkpoint_TPH.pdf">https://static.store.tax.thomsonreuters.com/static/samplePages/Sample_Checkpoint_TPH.pdf</a>
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<strong>Best regards</strong>,
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<a href="mailto:dlyons@lyonslawoffices.com">John J. Sullivan</a>,
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Attorney
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Lyons | Sullivan
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<a href="http://www.dljslaw.com/">www.dljslaw.com</a>
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On 11/16/2020 1:54 PM Diane J. Kiepe <djkiepe@depdslaw.com> wrote:
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<p class="MsoNormal"><span style="font-size: 16.0pt;">Can a Testator request that his or her PR simply pay a portion of his or her estate to tax-exempt charities that “help animals” or “helps the environment” as chosen by the PR?</span></p>
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<p class="MsoNormal"><span style="font-size: 16.0pt;"> </span></p>
<p class="MsoNormal"><span style="font-size: 16.0pt;"> </span></p>
<p class="MsoNormal"><em><span style="font-family: 'Script MT Bold';">Diane J. Kiepe</span></em></p>
<p class="MsoNormal"><em><span style="font-family: 'Script MT Bold';"> </span></em></p>
<p class="MsoNormal">Diane J. Kiepe</p>
<p class="MsoNormal">Douglas Eden</p>
<p class="MsoNormal">717 W. Sprague Ave.</p>
<p class="MsoNormal">Suite 1500</p>
<p class="MsoNormal">Spokane, WA 99201</p>
<p class="MsoNormal"><a href="mailto:djkiepe@depdslaw.com">djkiepe@depdslaw.com</a></p>
<p class="MsoNormal">509-455-5300</p>
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