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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">But if the sister who is considering disclaiming has children, then her children would receive the disclaimed assets instead of the disclaimed assets passing to her sister.<o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Philip N. Jones<br>
<b>Sent:</b> Wednesday, January 13, 2021 6:58 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] intestate mom, unequal inheritance to two sisters?<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">A disclaimer avoids gift tax consequences. Are these people actually concerned about the gift tax?
<o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt">Phil Jones<o:p></o:p></p>
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<p class="MsoNormal">Philip N. Jones <o:p></o:p></p>
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<p class="MsoNormal">Duffy Kekel LLP<o:p></o:p></p>
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<p class="MsoNormal">Portland, OR<o:p></o:p></p>
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<p class="MsoNormal"><a href="mailto:pjones@duffykekel.com">pjones@duffykekel.com</a><o:p></o:p></p>
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<p class="MsoNormal">(503) 853-1482 cell<o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt">On Jan 13, 2021, at 6:48 PM, Kira Rubel <<a href="mailto:kira@theharborlawgroup.com">kira@theharborlawgroup.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal"> <o:p></o:p></p>
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<p class="MsoNormal">Hi, list! I am dealing with an intestate probate where the two sisters have agreed between themselves how to inherit the assets from mom. Older sister only wants 25% of the mom's residence upon sale, and nothing else.
<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">The assets consist of a checking account and the residence, but not much else. There are no non-probate assets. There are no debts to speak of. As far as I know, you cannot "disclaim" only a portion of your inheritance, correct? Or am
I missing something? <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Many thanks! <br clear="all">
<o:p></o:p></p>
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<p><i><span style="font-size:13.5pt;font-family:"Cambria",serif">Kira M. Rubel, Esq.</span></i><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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