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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>I don’t see any time limitation in the statute.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Judy Nakashima Shoji<br><b>Sent:</b> Friday, April 09, 2021 10:18 AM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Probate--Sale of Deceased Home<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif"'>Sale of home took place this year. Would reservation of tax powers extend through filing of 2021 tax returns? <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif"'><o:p> </o:p></span></p></div><div><div><div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:black'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:black'>Best regards, <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:black'><o:p> </o:p></span></p></div><div><p class=MsoNormal><i><span style='font-size:10.0pt;font-family:"Bookman Old Style","serif";color:black'>Judy Nakashima Shoji</span></i><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:black'>Attorney at Law<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:black'>2400 NW 80th Street, #511<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:black'>Seattle, WA 98117<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:black'>(206) 947-0649<o:p></o:p></span></p></div></div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif"'><o:p> </o:p></span></p></div></div></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif"'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif"'><o:p> </o:p></span></p></div></div><div id="yahoo_quoted_8497763390"><div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'>On Friday, April 9, 2021, 07:28:43 AM PDT, Roger Hawkes <roger@law-hawks.com> wrote: <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p> </o:p></span></p></div><div><div id=yiv2265862355><div><div><p class=yiv2265862355msonormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#26282A'>I notice the ‘reserve’ rcw limits the retention amount to $3,000; seems like that should be higher, or at least inflation adjusted.</span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><p class=yiv2265862355msonormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#26282A'> </span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><div id=yiv2265862355yqt08665><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=yiv2265862355msonormal><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#26282A'>From:</span></b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#26282A'> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Eden Rubenstein Toner<br><b>Sent:</b> Friday, April 9, 2021 7:03 AM<br><b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] Probate--Sale of Deceased Home</span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p></div></div><p class=yiv2265862355msonormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'> <o:p></o:p></span></p><p class=yiv2265862355msonormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Judy, you can close using a Declaration of Completion that reserves tax powers, RCW 11.68.114.</span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><p class=yiv2265862355msonormal><i><span style='font-size:10.0pt;color:#1F497D'> </span></i><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><p class=yiv2265862355msonormal><i><span style='font-size:10.0pt;color:#1F497D'>Eden Rubenstein Toner</span></i><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><p class=yiv2265862355msonormal><i><span style='font-size:11.0pt;color:#1F497D'>Attorney at Law</span></i><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><p class=yiv2265862355msonormal><i><span style='font-size:11.0pt;color:#1F497D'>Mail only: 21301 Hwy 410 E, #140</span></i><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><p class=yiv2265862355msonormal><i><span style='font-size:11.0pt;color:#1F497D'>Bonney Lake, WA 98391</span></i><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><p class=yiv2265862355msonormal><i><span style='font-size:11.0pt;color:#1F497D'>Phone 206-953-4485</span></i><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><p class=yiv2265862355msonormal><i><span style='font-size:11.0pt;color:#1F497D'><a href="http://www.edenrtoner.com" target="_blank">www.edenrtoner.com</a></span></i><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><p class=yiv2265862355msonormal><span style='font-size:11.0pt;color:#1F497D'> IMPORTANT: This e-mail message is intended to be confidential, only for the use of the intended recipient(s). If you are not the intended recipient, or if this message has been addressed to you in error, please notify me by return e-mail, then destroy all copies of the message and its attachments, if any. Your cooperation is greatly appreciated.</span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><p class=yiv2265862355msonormal><span style='font-size:11.0pt;color:#1F497D'> NOTE: My email is not encrypted. Please contact me before sending sensitive information.</span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><p class=yiv2265862355msonormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'> </span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><p class=yiv2265862355msonormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'> </span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><p class=yiv2265862355msonormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'> </span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=yiv2265862355msonormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#26282A'>From:</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#26282A'> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">mailto:wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Judy Nakashima Shoji<br><b>Sent:</b> Thursday, April 08, 2021 12:59 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> [WSBAPT] Probate--Sale of Deceased Home</span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p></div></div><p class=yiv2265862355msonormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'> <o:p></o:p></span></p></div><div><div><div id=yiv2265862355yqt73287><div><p class=yiv2265862355msonormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#26282A'>Decedent passed in 2020. Home was sold earlier this year. Escrow company has told the administrator that they would send the 1099-S next February. Are we required to wait until then to close the probate? </span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p></div><div><p class=yiv2265862355msonormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#26282A'> </span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p></div></div><div><div><div id=yiv2265862355yqt64656><div><div><p class=yiv2265862355msonormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> </span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p></div><div><p class=yiv2265862355msonormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Best regards, </span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p></div><div><p class=yiv2265862355msonormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'> </span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p></div><div><p class=yiv2265862355msonormal><i><span style='font-size:10.0pt;font-family:"Old serif","serif";color:black'>Judy Nakashima Shoji</span></i><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p></div><div><p class=yiv2265862355msonormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Attorney at Law</span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p></div><div><p class=yiv2265862355msonormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>2400 NW 80th Street, #511</span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p></div><div><p class=yiv2265862355msonormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Seattle, WA 98117</span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p></div><div><p class=yiv2265862355msonormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>(206) 947-0649</span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p></div></div></div><p class=yiv2265862355msonormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#26282A'> </span><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'><o:p></o:p></span></p></div></div></div></div></div></div></div><div id=yqt29965><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Helvetica","sans-serif";color:#26282A'>***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***<br>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></span></p></div></div></div></div></div></body></html>