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<p class="MsoNormal">Thanks, Phil. ‘it takes a village’ to get it right.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Roger Hawkes, WSBA # 5173<o:p></o:p></p>
<p class="MsoNormal">Sky Valley Law<o:p></o:p></p>
<p class="MsoNormal">For incoming mail: Box 351, Sultan 98294<o:p></o:p></p>
<p class="MsoNormal">For in person visits: 423 Main, Sultan, WA 98294<o:p></o:p></p>
<p class="MsoNormal">Or other places to be arranged<o:p></o:p></p>
<p class="MsoNormal">206 367 5000<o:p></o:p></p>
<p class="MsoNormal">360 799 6438<o:p></o:p></p>
<p class="MsoNormal">Fax: 206 367 4005<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Philip N. Jones<br>
<b>Sent:</b> Tuesday, September 14, 2021 4:42 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Gifting of intestate shares<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">If they strike an deal (written or unwritten) that the spouse will give the property back to them when spouse dies, that consideration destroys the marital deduction.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Phil Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Portland OR<i><o:p></o:p></i></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Philip N. Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Duffy Kekel LLP<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">900 S.W. Fifth Ave. Suite 2500<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Portland, OR 97204<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><a href="mailto:pjones@duffykekel.com"><span style="color:#0563C1">pjones@duffykekel.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-1371 – office<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 853-1482 – cell<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-3574 - fax<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<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>Roger Hawkes<br>
<b>Sent:</b> Tuesday, September 14, 2021 4:35 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] Gifting of intestate shares<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">In my experience, such generous heirs want to get their shares back when decedent’s spouse passes; was that considered? Talked about?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Roger Hawkes, WSBA # 5173<o:p></o:p></p>
<p class="MsoNormal">Sky Valley Law<o:p></o:p></p>
<p class="MsoNormal">For incoming mail: Box 351, Sultan 98294<o:p></o:p></p>
<p class="MsoNormal">For in person visits: 423 Main, Sultan, WA 98294<o:p></o:p></p>
<p class="MsoNormal">Or other places to be arranged<o:p></o:p></p>
<p class="MsoNormal">206 367 5000<o:p></o:p></p>
<p class="MsoNormal">360 799 6438<o:p></o:p></p>
<p class="MsoNormal">Fax: 206 367 4005<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<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>Suzanne Lieberman<br>
<b>Sent:</b> Tuesday, September 14, 2021 1:09 PM<br>
<b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBAPT] Gifting of intestate shares<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Hello,<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Seemingly straightforward, but I have not done these before. Decedent spouse is the Administrator of intestate estate. Decedent also had 4 siblings. The only assets left in decedent's name are a house and truck bought several years before
the marriage. I did a tracing analysis and wrote to the siblings to let them know the 1/4 shares they are each entitled to. All 4 want to gift their shares to our client.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Should I have the siblings sign a TEDRA Non-Judicial Binding Agreement, per RCW 11.96A.220 and file that with the court? If so, is anyone willing to share a template for such a thing? No separate proposed order, per RCW 11.96A.230 is required,
correct? <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">After that, can we use that Agreement to draft a PR deed putting the house fully into our client's name? What about the DOL/truck issue? Does DOL just need to see that signed Agreement to transfer title to her?<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">We have another client who is the ex-wife of decedent who passed in 2012, also without a will. Their 3 kids are the heirs but client gets the house per the divorce decree and the kids all want to gift their shares to their mom. What is
the best way to go about this one? TEDRA Non-Judicial Binding Agreement with the kids gifting their shares and filing the divorce decree with the court, then drawing up the PR deed in client's name alone?<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="color:#500050">Best,<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#500050"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="color:#500050">Suzanne Lieberman<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#500050"><a href="http://cmslawfirm.com/" target="_blank"><span style="color:#1155CC">CMS Law Firm LLC</span></a><o:p></o:p></span></p>
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<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>
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<p class="MsoNormal"><span style="color:#500050">Kirkland, WA 98033<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#500050">206-383-6484 (Cell Phone)<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#500050">206-659-1512 (Main Office)<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#500050"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="color:#500050"><o:p> </o:p></span></p>
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<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>
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