<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=utf-8">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<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;}
@font-face
{font-family:"Calisto MT";
panose-1:2 4 6 3 5 5 5 3 3 4;}
@font-face
{font-family:"Bradley Hand ITC";
panose-1:3 7 4 2 5 3 2 3 2 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
span.EmailStyle19
{mso-style-type:personal-reply;
font-family:"Times New Roman",serif;
color:windowtext;
font-weight:normal;
font-style:normal;
text-decoration:none none;}
.MsoChpDefault
{mso-style-type:export-only;
font-family:"Calibri",sans-serif;}
@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="blue" vlink="purple" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Suzanne:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"> From you question I am gathering you have a trustor (who may or may not be the trustee) who transferred assets to a trust and now wants to gift one of those assets to someone
who is not a permissible distributee. I don’t understand the part of the question or the conclusion that says “</span>Otherwise just list in personal property distribution list if/when acquired?”
<span style="font-family:"Times New Roman",serif">That line/comment does not really seem to fit a trust scenario.</span>
<span style="font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"> The answer to the part of the question I do think I understand is that it depends. A lot depends on the actual language of the trust, but generally the only person entitled
to distributions is the permissible distributee. See RCW 11.98.002(1). However, there are a lot of other possible scenarios for which there are not enough facts to guide us. For instance:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in"><span style="font-family:"Times New Roman",serif">Is the trust revocable? Does the trustor have the authority to swap out assets so that the item can be removed and something of equal value put in its place? Can
the trustor get agreement from all the interested parties to make the transfer? Can the trustor make a distribution to a permissible distributee who can thereafter, if the permissible distributee wants to and is not being coerced, transfer the asset to a
third party? <o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in"><span style="font-family:"Times New Roman",serif">So - I would have to say that based on the facts provided, it is tough to fully answer your question. Based on what we have to consider (and based your own conclusion)
the answer would probably be no. More facts might result in a different answer. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Regards, <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>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Mark<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:"Bradley Hand ITC""><o:p> </o:p></span></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="margin-left:8.6pt;border-collapse:collapse">
<tbody>
<tr>
<td width="174" valign="top" style="width:130.5pt;border:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Bradley Hand ITC"">Ohana Fiduciary Corp.<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Bradley Hand ITC"">A Washington Trust Company<o:p></o:p></span></p>
</td>
<td width="720" valign="top" style="width:7.5in;border:solid windowtext 1.0pt;border-left:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;font-family:"Bradley Hand ITC"">Mark C. Vohr, J.D., CPG, Principal<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;font-family:"Bradley Hand ITC"">PO Box 33710 Seattle, WA 98133<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;font-family:"Bradley Hand ITC"">T: (206) 782-1189 F: (206) 782-1434<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;font-family:"Calisto MT",serif"><a href="mailto:mcv@ohanafc.com"><span style="font-family:"Calibri",sans-serif;color:#0563C1">mcv@ohanafc.com</span></a></span><span style="font-size:12.0pt">
</span><span style="font-size:12.0pt;font-family:"Calisto MT",serif"><a href="http://www.ohanafc.com/"><span style="font-family:"Calibri",sans-serif;color:#0563C1">www.ohanafc.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;font-family:"Calisto MT",serif"><o:p> </o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:"Times New Roman",serif"><a href="https://ohanafc.sharefile.com/r-r15ff53eeb574c7a9"><span style="color:#0563C1">Click here</span></a> to upload files.<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;font-family:"Bradley Hand ITC""><o:p> </o:p></span></p>
</td>
</tr>
<tr>
<td width="894" colspan="2" valign="top" style="width:670.5pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:8.0pt">CONFIDENTIAL AND/OR PRIVILEGED COMMUNICATION<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:8.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:8.0pt">This communication may contain information that is confidential. It was intended only for the named or a specific recipient. If you have received this communication
in error. Please delete it immediately and contact the sender to advise them of improper delivery.<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:8.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:8.0pt">This communication is not intended to provide legal advice to the recipient. The sender does not represent you as legal counsel and neither this communication or any
conversations you may have with the sender creates an attorney client relationship with the sender. If you seek legal advice please retain an attorney, but it will be someone else.<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:"Bradley Hand ITC""><o:p> </o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:"Bradley Hand ITC""><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<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>Suzanne Lieberman<br>
<b>Sent:</b> Friday, June 11, 2021 9:05 AM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] Bequest question<o:p></o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Good morning,<o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">Can a trustor gift an asset (e.g.a boat or vehicle) to someone that they don't currently own and may or may not acquire in the future? I seem to recall from law school that this can't be done but I can't confirm it online. Otherwise just
list in personal property distribution list if/when acquired?<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><br clear="all">
<o:p></o:p></p>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<p class="MsoNormal"><span style="color:#500050">Sincerely, <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="color:#500050"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="color:#500050">Suzanne Lieberman<o:p></o:p></span></p>
</div>
</div>
<div>
<p class="MsoNormal"><span style="color:#500050"><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__cmslawfirm.com_&d=DwMFaQ&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=K1mLMC1eFjwfeeMM-AC6zQ&m=ffDUVU2X76CiuQnF5xBIFg2zCxlI_bNZma2XyUkjXYg&s=pmVtVUTLZkgTg9V-k8Yrmp5fkLp5V-d2K3VZUyyELp4&e=" target="_blank"><span style="color:#1155CC">CMS
Law Firm LLC</span></a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><b><span style="color:#500050">811 Kirkland Ave. Suite 201 </span></b><span style="color:#500050">(please note new address!)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="color:#500050">Kirkland, WA 98033<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="color:#500050">206-383-6484 (Cell Phone)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="color:#500050">206-659-1512 (Main Office)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="color:#500050"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="color:#500050"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="color:#500050">Legal stuff I have to put in... <i>To ensure compliance with Treasury Department and IRS regulations, we inform you that, unless expressly indicated otherwise, any federal tax advice contained in this communication
(including any attachments) is not intended or written by CMS Law Firm LLC to be used, and cannot be used by the taxpayer, for the purpose of: (i) avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code; or (ii) promoting, marketing,
or recommending to another party any transaction or matter addressed herein (or any attachments).</i><o:p></o:p></span></p>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</body>
</html>