<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=us-ascii"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><style><!--
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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>Thank you very much, Mike. That is very helpful. This is what I thought, but I wanted to be sure.<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><div><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></div><p class=MsoNormal><o:p> </o:p></p><div><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>Mike Zeno<br><b>Sent:</b> Tuesday, August 31, 2021 9:39 AM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] marital deduction and community property<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#002060'>Susan, since property you bring to the marriage is separate property (before it’s commingled) and there’s no community property agreement, then you’ve got separate property here. But the marital deduction will apply to what’s given to the wife in the will…Mike<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#002060'><o:p> </o:p></span></p><div><p class=MsoNormal><b><span style='color:#1F497D'>The Law Office of G. Michael Zeno, Jr., P.S.<o:p></o:p></span></b></p><p class=MsoNormal><span style='color:#1F497D'>T: (425) 947-8050 F: (425) 947-8052<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>135 Lake Street S., Suite 257<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Kirkland, WA 98033<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='color:#C00000'>Confidential/Privileged Communication:</span></b><span style='color:gray'> This email and any attachments are confidential, privileged and intended only for the intended recipient(s). Unauthorized disclosure, copying, distribution or use of this email is prohibited. If you received this email in error, please notify me immediately so we can arrange for the message and documents to be returned and deleted. Thank you.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='color:#C00000'>IRS Circular 230 Disclaimer:</span></b><span style='color:gray'> Any tax advice provided in this communication (including attachments) is not intended or written to be used, and it cannot be used, by the recipient or any other taxpayer (i) for the purpose of avoiding penalties that may be imposed on the recipient or any other taxpayer, or (ii) in promoting, marketing or recommending to another party a partnership or other entity, investment plan, arrangement or other transaction. You should seek advice based on your particular circumstances from an independent tax advisor.<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#002060'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=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:sdonahue@sdonahuelaw.com">sdonahue@sdonahuelaw.com</a><br><b>Sent:</b> Tuesday, August 31, 2021 8:45 AM<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] marital deduction and community property<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><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>