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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal>Hello listserve helpers,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I am doing a probate for a man who died about 10 days after getting married. His estate is probably over the exclusion amount, probably well over. I need some clarification about how community property relates to the marital deduction. With such a short term marriage, does community property even apply to the distribution of his estate? Does the marital deduction apply? How do the martial deduction and community property relate in this circumstance? 95% of his residual estate goes to charity, but I would like to be able to get the entire estate below the exclusion amount so that there are no taxes. The charitable deduction probably won’t do it since there is quite a bit of property given to his wife—the house and condo, the airplane and hanger and all the tangible personal property. So, will the marital deduction/community property provisions apply? And if so, how?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Any suggestions or comments? All would be welcomed.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thank you,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Susan<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal style='text-autospace:none'><b><span style='font-size:13.0pt'>SUSAN DONAHUE</span></b><b><span style='font-size:12.0pt'><o:p></o:p></span></b></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:12.0pt'>Law Office of Susan Donahue<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:12.0pt'>125 West 2<sup>nd</sup> Avenue, Suite “B”<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:12.0pt'>P.O. Box 81<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:12.0pt'>Twisp, WA 98856<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:12.0pt'>(509) 996-5944 (phone)<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:12.0pt'>(509) 362-9692 (fax)<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><a href="mailto:sdonahue@sdonahuelaw.com"><span style='font-family:"Calibri",sans-serif;color:blue'>sdonahue@sdonahuelaw.com</span></a></span><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>