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<div>Josh, you might be referring to the DOR'S approach to certain QTIP trusts. If you want to visit about it, you can feel free to call me.</div>
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<div id="composer_signature">Best, Claudia </div>
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<div>-------- Original message --------</div>
<div>From: "Philip N. Jones" <pjones@duffykekel.com> </div>
<div>Date: 2/1/21 4:29 PM (GMT-08:00) </div>
<div>To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com> </div>
<div>Subject: Re: [WSBAPT] Wash Estate Tax - Credit Shelter Trust Wills </div>
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<p class="MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif">That is not correct. Washington honors credit shelter trusts.
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<p class="MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif">Phil</span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif">Philip N. Jones</span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif">Duffy Kekel LLP</span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif">900 S.W. Fifth Ave. Suite 2500</span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif">Portland, OR 97204</span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif"><a href="mailto:pjones@duffykekel.com">pjones@duffykekel.com</a></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif">(503) 226-1371 – office</span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif">(503) 853-1482 – cell</span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; font-family:"Times New Roman",serif">(503) 226-3574 - fax</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>Josh Grant<br>
<b>Sent:</b> Monday, February 1, 2021 3:35 PM<br>
<b>To:</b> wsbar trust <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Wash Estate Tax - Credit Shelter Trust Wills</p>
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<p class="MsoNormal"><span style="font-size:13.5pt; color:black">I have a client with wills written in early 1990. They are credit shelter wills. Estates total about $4,00,000. I have heard that the Washington department of revenue, considers the full value
as taxable to the surviving spouse, notwithstanding the federal estate tax would allow the second to die to be “sheltered” from taxing the 1st to die’s part that went into a credit shelter trust for the benefit of the surviving spouse. Anyone have any details
on this? Authority? Thanks</span><span style="font-size:14.0pt; color:black"></span></p>
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<p class="MsoNormal"><strong><span style="font-size:18.0pt; font-family:"Calibri",sans-serif; color:#004080">Joshua F. Grant</span></strong><span style="font-size:14.0pt; color:#004080"><br>
</span><span style="font-size:14.0pt; color:black"><img border="0" width="207" height="43" id="Picture_x0020_1" src="cid:image001.png@01D6F8B7.150597C0" alt="advocates" style="width:2.1562in; height:.4479in"></span><span style="font-size:14.0pt; color:black"><br>
</span><span style="color:#004080">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578</span><span style="font-size:14.0pt; color:black"></span></p>
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