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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>I think possible better chance finding the right attorney to start, and given the location you can easily find one in Seattle but even in Spokane if your client would prefer an eastside feel I think you could try Randall, Danskin. Just checked because a very very bright lawyer who preceded me in the NYU program just died at 63, but the firm has a tax and estate planning department. I sublet at Stokes Lawrence and firms of that size and genre also prepare returns in house. Sounds like there are a number of issues and I would expect the surviving spouse to also lawyer up so you need a firm that can handle at least potential litigation. Stokes is known for estate litigation if you prefer a west side firm. <o:p></o:p></p><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 <b>On Behalf Of </b>Roger Hawkes<br><b>Sent:</b> Tuesday, August 31, 2021 9:40 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>Susan: I think you need a high end cpa to deal with an estate like this. And consider whether there is a possibility and/or advisability of trying a declaration of invalidity. A valid spouse with no valid will gets half of separate property; sounds like she would be motivated to go that route.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>Roger Hawkes, WSBA # 5173 <o:p></o:p></p><p class=MsoNormal><i><span style='font-size:14.0pt'><o:p> </o:p></span></i></p><p class=MsoNormal><i><span style='font-size:14.0pt'>Sultan</span></i> Office: 423 Main (physical office)<o:p></o:p></p><p class=MsoNormal> Box 351, Sultan, WA 98294 (incoming mail)<o:p></o:p></p><p class=MsoNormal> Sultan, WA 98294<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Shoreline Office: 19944 Ballinger Way NE<o:p></o:p></p><p class=MsoNormal> Shoreline, WA 98155<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Phone: 206 367 5000; fax: 206 367 4005<o:p></o:p></p><p class=MsoNormal>Email: <a href="mailto:roger@law-hawks.com">roger@law-hawks.com</a> <o:p></o:p></p><p class=MsoNormal>Web site: <a href="http://www.hawkeslawfirm.com/">www.hawkeslawfirm.com</a><o:p></o:p></p><p class=MsoNormal><img border=0 width=112 height=160 style='width:1.1666in;height:1.6666in' id="Picture_x0020_1" src="cid:image001.jpg@01D79E50.4BBFEB00"><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> <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 9:19 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> 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>No. They did not.<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><a href="mailto:sdonahue@sdonahuelaw.com"><span style='font-size:12.0pt;color:blue'>sdonahue@sdonahuelaw.com</span></a><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> <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>Natalie Kuehler<br><b>Sent:</b> Tuesday, August 31, 2021 9:05 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> 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:"Chaparral Pro"'>Did they have a community property agreement? I hope so!<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Chaparral Pro"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Chaparral Pro"'><o:p> </o:p></span></p><div><div><p class=MsoNormal align=center style='text-align:center'><span style='font-size:12.0pt;font-family:"Chaparral Pro";color:#060A2E'>Natalie N. Kuehler</span><span style='font-size:12.0pt;color:black'><o:p></o:p></span></p><p class=MsoNormal align=center style='text-align:center'><span style='font-size:12.0pt;font-family:"Chaparral Pro";color:#060A2E'><o:p> </o:p></span></p><p class=MsoNormal align=center style='text-align:center'><span style='font-family:"Chaparral Pro";color:#060A2E'>CONFIDENTIALITY STATEMENT: This message contains information that may be confidential and protected by the attorney-client privilege. If you received this message in error, please notify the sender immediately and delete the message.</span><o:p></o:p></p></div></div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Chaparral Pro"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Chaparral Pro"'><o:p> </o:p></span></p><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal style='margin-bottom:12.0pt'><b><span style='font-size:12.0pt;color:black'>From: </span></b><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style='font-size:12.0pt'>wsbapt-bounces@lists.wsbarppt.com</span></a><span style='font-size:12.0pt;color:black'> <</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style='font-size:12.0pt'>wsbapt-bounces@lists.wsbarppt.com</span></a><span style='font-size:12.0pt;color:black'>> on behalf of </span><a href="mailto:sdonahue@sdonahuelaw.com"><span style='font-size:12.0pt'>sdonahue@sdonahuelaw.com</span></a><span style='font-size:12.0pt;color:black'> <</span><a href="mailto:sdonahue@sdonahuelaw.com"><span style='font-size:12.0pt'>sdonahue@sdonahuelaw.com</span></a><span style='font-size:12.0pt;color:black'>><br><b>Date: </b>Tuesday, August 31, 2021 at 8:50 AM<br><b>To: </b>'WSBA Probate & Trust Listserv' <</span><a href="mailto:wsbapt@lists.wsbarppt.com"><span style='font-size:12.0pt'>wsbapt@lists.wsbarppt.com</span></a><span style='font-size:12.0pt;color:black'>><br><b>Subject: </b>[WSBAPT] marital deduction and community property<o:p></o:p></span></p></div><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><a href="mailto:sdonahue@sdonahuelaw.com"><span style='font-size:12.0pt;color:blue'>sdonahue@sdonahuelaw.com</span></a><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>