<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
p.xmsonormal, li.xmsonormal, div.xmsonormal
{mso-style-name:x_msonormal;
margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Calibri",sans-serif;}
span.EmailStyle25
{mso-style-type:personal-reply;
font-family:"Times New Roman",serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">I agree with the comments so far. A disclaimant is absolutely not allowed to direct where the assets go, but since Washington does not have a gift tax, and the federal
gift tax exemption is so high, worrying about gift tax consequences is often not needed.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Carefully review where the assets would pass if the grandparents would disclaim (without any impermissible direction). But it seems unlikely that if the grandparents are
the heirs, then the people who would take if the grandparents disclaim would be the same people who are named in the proposed will. So perhaps the grandparents might be willing to make gifts to those devisees.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">I realize I am merely repeating what others have said, but perhaps I am helping to clarify. Maybe.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Happy New Year.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Phil Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Philip N. Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Duffy Kekel LLP<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">900 S.W. Fifth Ave. Suite 2500<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Portland, OR 97204<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><a href="mailto:pjones@duffykekel.com"><span style="color:#0563C1">pjones@duffykekel.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-1371 – office<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 853-1482 – cell<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-3574 - fax<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></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>Joshua McKarcher<br>
<b>Sent:</b> Tuesday, December 29, 2020 11:13 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Can Intestate heirs disclaim?<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<div>
<p class="MsoNormal">Erin,<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">If there are no gift tax consequences or a gift tax return can be filed without tax due, this is all achievable by having the elderly parents make lifetime gifts to the intended/desired recipients.
<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">If any assets from the estate are highly appreciating and could benefit from a second step-up in basis at the elderly parents’ death, and they don’t have (and wouldn’t have) a taxable estate, then this situation actually presents an additional
potential planning opportunity — although that could prove too creative/complicated by half, so to speak!<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">Best, Josh <o:p></o:p></p>
</div>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<div>
<p class="MsoNormal">Joshua D. McKarcher<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">McKarcher Law PLLC<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">537 6th Street<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">Clarkston, WA 99403<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">(509) 758-3345<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">(509) 758-3314 (fax)<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><a href="mailto:josh@mckarcherlaw.com">josh@mckarcherlaw.com</a><o:p></o:p></p>
</div>
<p class="MsoNormal"><a href="http://www.mckarcherlaw.com">www.mckarcherlaw.com</a><o:p></o:p></p>
</div>
</div>
<div class="MsoNormal" align="center" style="text-align:center">
<hr size="2" width="98%" align="center">
</div>
<div id="divRplyFwdMsg">
<p class="MsoNormal"><b><span style="color:black">From:</span></b><span style="color:black">
<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>> on behalf of Erin Fairley <<a href="mailto:erin@leschilaw.com">erin@leschilaw.com</a>><br>
<b>Sent:</b> Tuesday, December 29, 2020 10:14:44 AM<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] Can Intestate heirs disclaim?</span> <o:p></o:p></p>
<div>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
</div>
<div>
<div>
<p class="xmsonormal" style="background:white"><span style="font-size:11.0pt;color:black">Would appreciate your thoughts on this issue: intestate estate. Decedent in process of drafting will but not signed (ugh).
</span><o:p></o:p></p>
<p class="xmsonormal" style="background:white"><span style="font-size:11.0pt;color:black">Is it possible for intestate heirs (elderly parents) to disclaim their interest and direct to the designated beneficiaries in the draft will. If so, would this be a TEDRA
Agreement after the intestate probate is opened? </span><o:p></o:p></p>
<p class="xmsonormal" style="background:white"><span style="font-size:11.0pt;color:black"> </span><o:p></o:p></p>
<p class="xmsonormal" style="background:white"><span style="font-size:11.0pt;color:black">Thanks so much for your advice. Onward to 2021!
</span><o:p></o:p></p>
<p class="xmsonormal" style="background:white"><span style="font-size:11.0pt;color:black"> </span><o:p></o:p></p>
<p class="xmsonormal" style="background:white"><span style="font-size:11.0pt;color:black">Best regards,</span><o:p></o:p></p>
<p class="xmsonormal" style="background:white"><span style="font-size:11.0pt;color:black">Erin</span><o:p></o:p></p>
<p class="xmsonormal" style="background:white"><span style="font-size:11.0pt;color:black"> </span><o:p></o:p></p>
<p class="xmsonormal" style="background:white"><span style="font-size:11.0pt;color:black"> </span><o:p></o:p></p>
<p class="xmsonormal" style="background:white"><span style="font-size:11.0pt;color:black"> </span><o:p></o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="613" style="width:459.75pt;border-collapse:collapse">
<tbody>
<tr>
<td width="113" colspan="2" valign="bottom" style="width:85.0pt;background:white;padding:0in 5.4pt 0in 5.4pt">
<p class="xmsonormal"><a href="https://htmlsig.com/t/000001CAFTXK"><span style="font-size:11.0pt;color:black;text-decoration:none"><img border="0" width="100" height="107" style="width:1.0416in;height:1.1145in" id="x__x005f_x0000_i1025" src="cid:image001.png@01D6DDEB.0BEA8420" alt="ignature_1963036597"></span></a><o:p></o:p></p>
</td>
<td width="500" style="width:375.0pt;background:white;padding:0in 5.4pt 0in 5.4pt">
<p class="xmsonormal"><b><span style="font-size:11.0pt;color:black">Erin Fairley</span></b><span style="font-size:11.0pt;color:black"> / Attorney</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt;color:black"><a href="mailto:erin@leschilaw.com">erin@leschilaw.com</a> / (206) 353-4625</span><o:p></o:p></p>
<p class="xmsonormal"><b><span style="font-size:11.0pt;color:black">Leschi Law, PLLC</span></b><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt;color:black">121 Lakeside Avenue, Suite B Seattle, WA 98122</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt;color:black"><a href="http://www.leschilaw.com/">www.leschilaw.com</a></span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt;color:black"> </span><o:p></o:p></p>
</td>
</tr>
<tr>
<td width="613" colspan="3" style="width:460.0pt;background:white;padding:0in 5.4pt 0in 5.4pt">
<p class="xmsonormal"><span style="font-size:11.0pt;color:black"> </span><o:p></o:p></p>
</td>
</tr>
<tr>
<td width="613" colspan="3" style="width:460.0pt;background:white;padding:0in 5.4pt 0in 5.4pt">
<p class="xmsonormal"><span style="font-size:11.0pt;color:black"> </span><o:p></o:p></p>
</td>
</tr>
<tr>
<td width="613" colspan="3" style="width:460.0pt;background:white;padding:0in 5.4pt 0in 5.4pt">
<p class="xmsonormal"><span style="font-size:11.0pt;color:black">The information contained in this e-mail message may be privileged, confidential and protected from disclosure. If you are not the intended recipient, any use, distribution or copying of this
e-mail message or any attachment to it is strictly prohibited. </span><o:p></o:p></p>
</td>
</tr>
<tr>
<td width="0" style="width:.3pt;padding:0in 0in 0in 0in"></td>
<td width="114" style="width:85.5pt;padding:0in 0in 0in 0in"></td>
<td width="499" style="width:374.25pt;padding:0in 0in 0in 0in"></td>
</tr>
<tr>
<td width="0" style="width:.3pt;padding:0in 0in 0in 0in"></td>
<td width="114" style="width:85.5pt;padding:0in 0in 0in 0in"></td>
<td width="499" style="width:374.25pt;padding:0in 0in 0in 0in"></td>
</tr>
</tbody>
</table>
<p class="xmsonormal" style="background:white"><span style="font-size:11.0pt;color:black">-- </span><o:p></o:p></p>
<p class="xmsonormal" style="background:white"><span style="font-size:11.0pt;color:black"> </span><o:p></o:p></p>
<p class="xmsonormal" style="background:white"><span style="color:black"> </span><o:p></o:p></p>
</div>
</div>
</div>
</body>
</html>