<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=Windows-1252">
</head>
<body>
<div>
<div>
<div dir="ltr" data-ogsc="" style="">
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
Yes, with respect, I think CP agreements absolutely trump wills primarily but not exclusively pursuant to RCW 26.16.120 (<a href="https://app.leg.wa.gov/rcw/default.aspx?cite=26.16.120" data-ogsc="" style="">https://app.leg.wa.gov/rcw/default.aspx?cite=26.16.120</a>).</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
<br>
</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
Given the statute’s very specific bases for a superior court to set aside a CP agreement, I do not know how a lawyer ethically could submit a probate petition that did not at minimum reference the CP agreement and afford notice to a tax agency, state Medicaid
administrator, or other party that would be prejudiced by probate and application of the will vs enforcement of the CP agreement.</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
<br>
</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
That strikes me as a very risky proposition without informing the client in writing of the risks of disregarding the CP agreement. If later discovered — or if used to transfer some assets “easily” before Letters Testamentary are issued, say — the risks could
be greater than one estimates. I don’t expect a Medicaid recovery or DOR tax examiner will have much sympathy for the “pick your own transfer document” approach.</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
<br>
</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
Also see RCW 11.02.091 <span style="font-size: inherit;">(</span><a href="https://app.leg.wa.gov/RCW/default.aspx?cite=11.02.091" data-ogsc="" style="font-size: inherit;">https://app.leg.wa.gov/RCW/default.aspx?cite=11.02.091</a><span style="font-size: inherit;">) including
sub (3), which makes CP agreements enforceable without application of requirements for testamentary instruments. I wouldn’t want to argue that valid CP agreements may be disregarded when other non-probate transfers may not be.</span></div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
<br>
</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
I am open to citations to statute or case law that make my analysis doubtful. But I have always understood — even from WSBA probate-related CLEs and materials — that CP agreements trump wills (and thus even trusts, to the extent property is not titled to trust
and would otherwise pour over to the trust by virtue of a pour over will — because the latter is superseded by the CP agreement).</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
<br>
</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
I view CP agreements, like transfer on death deeds, as very blunt instruments that perhaps should be used only if there are practically ZERO scenarios in which their application would complicate or be more expensive than administration under a thoughtfully
drafted will or trust providing for simplicity (e.g., not having to find all the long lost cousins) upon the occurrence of one or more of the crazy scenarios life can present.</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
<br>
</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
Again, I’m open to dissenting views, especially if I’ve missed other authority.</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
<br>
</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
<span style="font-size: inherit;">Best, Josh </span><br>
</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
<br>
</div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
<a href="https://app.leg.wa.gov/rcw/default.aspx?cite=26.16.120" data-ogsc="" style=""></a></div>
<div dir="ltr" style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">
<br>
</div>
</div>
</div>
<div id="ms-outlook-mobile-signature">
<div><br>
</div>
<div style="direction: ltr;">Joshua D. McKarcher</div>
<div style="direction: ltr;">McKarcher Law PLLC</div>
<div style="direction: ltr;">537 6th Street</div>
<div style="direction: ltr;">Clarkston, WA 99403</div>
<div style="direction: ltr;">(509) 758-3345</div>
<div style="direction: ltr;">(509) 758-3314 (fax)</div>
<div style="direction: ltr;">josh@mckarcherlaw.com</div>
<div style="direction: ltr; text-align: left;" dir="auto"><a href="http://www.mckarcherlaw.com">www.mckarcherlaw.com</a><span style="caret-color: rgb(33, 33, 33); font-family: -apple-system, HelveticaNeue; background-color: rgb(255, 255, 255); display: inline !important"></span></div>
</div>
</div>
<hr style="display:inline-block;width:98%" tabindex="-1">
<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> on behalf of Jeff@bellanddavispllc.com <Jeff@bellanddavispllc.com><br>
<b>Sent:</b> Tuesday, July 13, 2021 3:52:23 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Will/CPA</font>
<div> </div>
</div>
<style>
<!--
@font-face
{font-family:"Cambria Math"}
@font-face
{font-family:Calibri}
@font-face
{font-family:Tahoma}
@font-face
{font-family:"Script MT Bold"}
@font-face
{font-family:Garamond}
p.x_MsoNormal, li.x_MsoNormal, div.x_MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif}
a:link, span.x_MsoHyperlink
{color:#0563C1;
text-decoration:underline}
span.x_EmailStyle21
{font-family:"Calibri",sans-serif;
color:windowtext}
.x_MsoChpDefault
{font-size:10.0pt}
@page WordSection1
{margin:1.0in 1.0in 1.0in 1.0in}
div.x_WordSection1
{}
-->
</style>
<div lang="EN-US" link="#0563C1" vlink="#954F72" style="word-wrap:break-word">
<div class="x_WordSection1">
<p class="x_MsoNormal">I do not believe a CPA trumps a Will, it is just another tool in the estate planning process. If there is a need to use the Will, although the CPA is available, I would probate. Is there any statute that favors CPA over Wills?</p>
<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal">Jeff</p>
<p class="x_MsoNormal"> </p>
<div>
<p class="x_MsoNormal"><b><span style="font-family:"Tahoma",sans-serif">W. Jeff Davis</span></b></p>
<p class="x_MsoNormal"><b><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:black">BELL & DAVIS PLLC</span></b><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:black"><br>
P.O. Box 510</span></p>
<p class="x_MsoNormal"><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:black">720 E. Washington Street, Suite 105<br>
Sequim WA 98382<br>
Phone: (360) 683.1129 <br>
Fax: (360) 683.1258 <br>
email: </span><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif"><a href="mailto:jeff@bellanddavispllc.com">jeff@bellanddavispllc.com</a><span style="color:black"><br>
</span></span><a href="http://www.bellanddavispllc.com/" target="_blank"><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:blue">www.bellanddavispllc.com</span></a><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:black"><br>
<br>
The information contained in this e-mail message may be privileged, confidential, and protected from disclosure. If you are not the intended recipient, any dissemination, distribution, or copying is strictly prohibited. If you think that you have received this
e-mail message in error, please e-mail the sender at </span><a href="mailto:info@bellanddavispllc.com"><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:blue">info@bellanddavispllc.com</span></a><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:black">
or call 360.683.1129.</span><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif"></span></p>
<p class="x_MsoNormal"><b> </b></p>
</div>
<p class="x_MsoNormal"> </p>
<div>
<div style="border:none; border-top:solid #E1E1E1 1.0pt; padding:3.0pt 0in 0in 0in">
<p class="x_MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Ken Luce<br>
<b>Sent:</b> Tuesday, July 13, 2021 3:44 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Will/CPA</p>
</div>
</div>
<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal">The SNT in the will is optional and can be elected by the PR who is not he surviving spouse. If no needfor Medicaid all goes to surviving spouse in which case we would use the CPA. If there is a need the PR uses his discretion to set
up SNY and we would disregard the CPA.</p>
<p class="x_MsoNormal"> </p>
<div>
<div style="border:none; border-top:solid #E1E1E1 1.0pt; padding:3.0pt 0in 0in 0in">
<p class="x_MsoNormal"><b>From:</b> <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>>
<b>On Behalf Of </b>Diane J. Kiepe<br>
<b>Sent:</b> Tuesday, July 13, 2021 3:34 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Will/CPA</p>
</div>
</div>
<p class="x_MsoNormal"> </p>
<div style="border:solid #FFCACA 1.0pt; padding:12.0pt 12.0pt 12.0pt 12.0pt">
<p style="background:#FFCACA"><b><span style="font-size:12.0pt; color:black">[EXTERNAL MAIL]</span></b><span style="color:black">
</span><span style="font-size:10.0pt; color:black">DO NOT CLICK links or open attachments unless you recognize the sender and know the content is safe.</span></p>
</div>
<div>
<p class="x_MsoNormal"><span style="font-size:16.0pt">Ken,</span></p>
<p class="x_MsoNormal"><span style="font-size:16.0pt"> </span></p>
<p class="x_MsoNormal"><span style="font-size:16.0pt">If the SNT in the Will is for the surviving spouse, the CPA will be problematic. The CPA, if not revoked in any way, will trump the Will. I sense I may either be reading your note below wrong or missing
a fact.</span></p>
<p class="x_MsoNormal"><span style="font-size:16.0pt"> </span></p>
<p class="x_MsoNormal"><span style="font-size:16.0pt">Happy to send you a direct e-mail with some additional information.</span></p>
<p class="x_MsoNormal"><span style="font-size:16.0pt"> </span></p>
<p class="x_MsoNormal"><span style="font-size:16.0pt"> </span></p>
<p class="x_MsoNormal"><span style="font-size:16.0pt"> </span></p>
<div>
<p class="x_MsoNormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe</span></i></p>
<p class="x_MsoNormal"><i><span style="font-family:"Script MT Bold""> </span></i></p>
<p class="x_MsoNormal">Diane J. Kiepe</p>
<p class="x_MsoNormal">Douglas Eden</p>
<p class="x_MsoNormal">717 W. Sprague Ave.</p>
<p class="x_MsoNormal">Suite 1500</p>
<p class="x_MsoNormal">Spokane, WA 99201</p>
<p class="x_MsoNormal"><a href="mailto:djkiepe@depdslaw.com">djkiepe@depdslaw.com</a></p>
<p class="x_MsoNormal">509-455-5300</p>
</div>
<p class="x_MsoNormal"><span style="font-size:16.0pt"> </span></p>
<div>
<div style="border:none; border-top:solid #E1E1E1 1.0pt; padding:3.0pt 0in 0in 0in">
<p class="x_MsoNormal"><b>From:</b> <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>>
<b>On Behalf Of </b>Ken Luce<br>
<b>Sent:</b> Tuesday, July 13, 2021 3:17 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Will/CPA</p>
</div>
</div>
<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal">Concern is with CPA it eliminates provisions in their will for SNT</p>
<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal">kl </p>
<p class="x_MsoNormal"> </p>
<div>
<div style="border:none; border-top:solid #E1E1E1 1.0pt; padding:3.0pt 0in 0in 0in">
<p class="x_MsoNormal"><b>From:</b> <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>>
<b>On Behalf Of </b><a href="mailto:Jeff@bellanddavispllc.com">Jeff@bellanddavispllc.com</a><br>
<b>Sent:</b> Tuesday, July 13, 2021 2:47 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Will/CPA</p>
</div>
</div>
<p class="x_MsoNormal"> </p>
<div style="border:solid #FFCACA 1.0pt; padding:12.0pt 12.0pt 12.0pt 12.0pt">
<p style="background:#FFCACA"><b><span style="font-size:12.0pt; color:black">[EXTERNAL MAIL]</span></b><span style="color:black">
</span><span style="font-size:10.0pt; color:black">DO NOT CLICK links or open attachments unless you recognize the sender and know the content is safe.</span></p>
</div>
<div>
<p class="x_MsoNormal">Ken,</p>
<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal">I would use what is most beneficial for the situation. Is there a surviving spouse? If so, wouldn’t the cpa be easier and avoid probate? What is the issue probating the Will(s).</p>
<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal">Jeff</p>
<p class="x_MsoNormal"> </p>
<div>
<p class="x_MsoNormal"><b><span style="font-family:"Tahoma",sans-serif">W. Jeff Davis</span></b></p>
<p class="x_MsoNormal"><b><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:black">BELL & DAVIS PLLC</span></b><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:black"><br>
P.O. Box 510</span></p>
<p class="x_MsoNormal"><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:black">720 E. Washington Street, Suite 105<br>
Sequim WA 98382<br>
Phone: (360) 683.1129 <br>
Fax: (360) 683.1258 <br>
email: </span><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif"><a href="mailto:jeff@bellanddavispllc.com">jeff@bellanddavispllc.com</a><span style="color:black"><br>
</span></span><a href="http://www.bellanddavispllc.com/" target="_blank"><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:blue">www.bellanddavispllc.com</span></a><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:black"><br>
<br>
The information contained in this e-mail message may be privileged, confidential, and protected from disclosure. If you are not the intended recipient, any dissemination, distribution, or copying is strictly prohibited. If you think that you have received this
e-mail message in error, please e-mail the sender at </span><a href="mailto:info@bellanddavispllc.com"><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:blue">info@bellanddavispllc.com</span></a><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif; color:black">
or call 360.683.1129.</span><span style="font-size:10.0pt; font-family:"Tahoma",sans-serif"></span></p>
<p class="x_MsoNormal"><b> </b></p>
</div>
<p class="x_MsoNormal"> </p>
<div>
<div style="border:none; border-top:solid #E1E1E1 1.0pt; padding:3.0pt 0in 0in 0in">
<p class="x_MsoNormal"><b>From:</b> <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>>
<b>On Behalf Of </b>Ken Luce<br>
<b>Sent:</b> Tuesday, July 13, 2021 2:33 PM<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] Will/CPA</p>
</div>
</div>
<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal"><span style="font-size:14.0pt">At time of death with will and cpa is it mandatory the cpa be used? Both wills are identical.</span></p>
<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal"><b><span style="font-size:9.0pt; font-family:"Arial",sans-serif">Ken Luce</span></b></p>
<p class="x_MsoNormal"><b><span style="font-size:9.0pt; font-family:"Arial",sans-serif">Luce & Associates, P.S.</span></b></p>
<p class="x_MsoNormal"><span style="font-size:9.0pt; font-family:"Arial",sans-serif">4505 Pacific Hwy. E., Suite A</span></p>
<p class="x_MsoNormal"><span style="font-size:9.0pt; font-family:"Arial",sans-serif">Tacoma, WA 98424</span></p>
<p class="x_MsoNormal"><span style="font-size:9.0pt; font-family:"Arial",sans-serif">T: (253) 922-8724</span></p>
<p class="x_MsoNormal"><span style="font-size:9.0pt; font-family:"Arial",sans-serif">F: (253) 922-2802</span></p>
<p class="x_MsoNormal" style="text-autospace:none"><a href="http://www.lucelawfirm.com/"><b><span style="font-size:8.0pt; font-family:"Arial",sans-serif; color:blue">www.LuceLawFirm.com</span></b></a><b><span style="font-size:8.0pt; font-family:"Arial",sans-serif">
</span></b><a href="https://www.facebook.com/pages/Luce-Kenney-Associates-PS/200703820101348"><b><span style="font-size:9.0pt; font-family:"Arial",sans-serif; color:windowtext; text-decoration:none"><img border="0" width="24" height="24" id="x_Picture_x0020_1" src="cid:image001.gif@01D777FF.11E75CA0" alt="e943ecc8-5be2-4768-a17e-1b829b908afe" style="width:.25in; height:.25in"></span></b></a><b><span style="font-size:9.0pt; font-family:"Arial",sans-serif"></span></b></p>
<p class="x_MsoNormal"><b><span style="font-family:"Garamond",serif"> </span></b></p>
<p class="x_MsoNormal" style="text-autospace:none"><b><span style="font-size:8.0pt; font-family:"Arial",sans-serif">IMPORTANT NOTICE TO EMAIL RECIPIENTS</span></b><b><span style="font-size:9.0pt; font-family:"Arial",sans-serif"></span></b></p>
<p class="x_MsoNormal" style="text-autospace:none"><span style="font-size:8.0pt; font-family:"Arial",sans-serif">1. The information contained in this e-mail and accompanying attachments constitute confidential information which may be legally privileged and
is intended for the sole use of the addressee. If you are not the intended recipient of this information, any disclosure, copying, distribution or the taking of any action in reliance on this information is strictly prohibited and may be unlawful. This information
is the property of Luce & Associates, P.S. If you received this e-mail in error, please notify us immediately by return e-mail or by calling (253) 922-8724.</span></p>
<p class="x_MsoNormal" style="text-autospace:none"><span style="font-size:8.0pt; font-family:"Arial",sans-serif">2. This e-mail transmission may not be secure and may be illegally intercepted. Clients of Luce & Associates, P.S. are asked to use their best
judgment in determining whether the topic of an e-mail response is such that it would be better saved for a more secure means of communication.</span></p>
<p class="x_MsoNormal" style="text-autospace:none"><span style="font-size:8.0pt; font-family:"Arial",sans-serif">3. The sender believes that this e-mail and any attachments are free of any virus. However, by reading this message and opening any attachments,
the recipient accepts full responsibility for taking remedial action regarding any viruses or other defects.</span></p>
<p class="x_MsoNormal" style="text-autospace:none"><span style="font-size:8.0pt; font-family:"Arial",sans-serif">4. All Luce & Associates’ attorneys are licensed to practice law in Washington and do not intend to give legal advice to anyone with legal matters
not involving Washington law or federal law or to those who are not clients of this firm.
</span></p>
<p class="x_MsoNormal"> </p>
</div>
</div>
</div>
</div>
</body>
</html>