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<p class="MsoNormal"><span style="font-size:16.0pt">Hello - <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt">I may be wrong, but if any person who disclaims has children, it won’t necessarily get to the person the disclaiming party wants it to go to. I’m pretty sure it would drop to those children (98% sure as I
am never 100% on anything these days).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt">Suzanne, at the risk of sounding snobbish (anyone who “knows” me from here will attest that’s the last thing I am – or I hope
</span><span style="font-size:16.0pt;font-family:"Segoe UI Emoji",sans-serif">😉</span><span style="font-size:16.0pt">), I have some good insights but am slammed at the moment. I would gladly speak with you Friday if that would work for you. Let me know by
sending me an e-mail direct (<a href="mailto:djkiepe@depdslaw.com">djkiepe@depdslaw.com</a>). If you already got all the info you need that’s great too.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold""><o:p> </o:p></span></i></p>
<p class="MsoNormal">Diane J. Kiepe<o:p></o:p></p>
<p class="MsoNormal">Douglas Eden<o:p></o:p></p>
<p class="MsoNormal">717 W. Sprague Ave.<o:p></o:p></p>
<p class="MsoNormal">Suite 1500<o:p></o:p></p>
<p class="MsoNormal">Spokane, WA 99201<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:djkiepe@depdslaw.com"><span style="color:#0563C1">djkiepe@depdslaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal">509-455-5300<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:16.0pt"><o:p> </o:p></span></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>Dalynne Singleton<br>
<b>Sent:</b> Tuesday, September 14, 2021 1:23 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><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>
<p class="MsoNormal"><span style="font-size:14.0pt">You need to be careful and consult with a CPA in these situations.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">There is a difference between a disclaimer of inheritance which defaults to the other heirs OR a taking of the inheritance and then gifting it to another.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Once you do that, you can advise your Administrator on moving forward. The other heirs who were to inherit appear to be pro se but make sure they are told to get their own counsel and contact CPA as this
might impact them financially and with the IRS.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">You can do a disclaimer of inheritance which is not a TEDRA agreement if it works out and everyone agrees.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Or, I have done several TEDRA agreements and am happy to share with you if that appears the way to go but you need to do the above first so you are not impacting these heirs in a negative way.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">Dalynne Singleton</span></i></b><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">Gourley Law Group</span></b><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">Snohomish Escrow</span></b><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">The Exchange Connection</span></b><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">1002 10<sup>th</sup> Street / PO Box 1091</span><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">Snohomish, WA 98291</span><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">360.568.5065</span><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D">360.568.8092 fax</span><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><u><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#0563C1"><a href="mailto:dalynne@glgmail.com" target="_blank"><span style="color:#0563C1">dalynne@glgmail.com</span></a></span></u><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><u><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#0563C1">Website:
<a href="http://www.glglawgroup.com/" target="_blank">www.glglawgroup.com</a></span></u><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">As we face the challenges presented by COVID-19, we have limited staffing in the office to maintain critical functions.
Attorney/client meetings will be handled by teleconference or virtually whenever possible. Be assured that we will continue to advise & support our clients throughout this health emergency. If you would like to set a telephone conference, please call or
email my paralegal <a href="mailto:theresa@glgmail.com" target="_blank">theresa@glgmail.com</a> or
<a href="mailto:dara@glgmail.com" target="_blank">dara@glgmail.com</a>. </span><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-family:Californian;color:black">LICENSED</span></i><i><span style="font-size:12.0pt;font-family:Californian;color:black"> IN WASHINGTON AND OREGON</span></i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">IMPORTANT/CONFIDENTIAL: This e-mail message (and any attachments accompanying it) may contain confidential
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or otherwise detract from the confidentiality of the message. If you are not the intended recipient, or if this message has been addressed to you in error, do not read, disclose, reproduce, distribute, disseminate or otherwise use this transmission, rather,
please promptly notify the sender by reply e-mail, and then destroy all copies of the message and its attachments, if any.</span><o:p></o:p></p>
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<span style="color:black"><img border="0" width="155" height="120" style="width:1.6145in;height:1.25in" id="gmail-m_4512091365439188679Picture_x0020_2" src="cid:image001.png@01D7A96D.96565A50"></span><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">
</span></b><span style="color:black"><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.superlawyers.com_redir-3Fr-3Dhttp-3A__www.superlawyers.com_washington_lawyer_Gary-2DManca_ca059d21-2D1b6e-2D4fca-2Db396-2D80c253f82402.html-26c-3Demail-5FSmall-5Fbadge-26i-3Dca059d21-2D1b6e-2D4fca-2Db396-2D80c253f82402&d=DwMGaQ&c=4VfW4Y7UDKzr0jHM1Tk29w&r=wJy-5dBh2e8cdp8KTDyWsjq7WPfG_HRNpImWO5yfs2A&m=FCmO2jSMMhwxfYb-8WN5A3L-M6GKeJ_8gc6cS3vECHM&s=z2j9M4GPJAL7pempIOe0TGAPkMWrzXJSlY1lyMRDlRg&e=" title=""Visit the official website of Super Lawyers" t "><span style="font-size:12.0pt;font-family:"Times New Roman",serif;border:none windowtext 1.0pt;padding:0in;text-decoration:none"><img border="0" width="100" height="32" style="width:1.0416in;height:.3333in" id="gmail-m_4512091365439188679Picture_x0020_3" src="cid:image002.png@01D7A96D.96565A50" alt="Rated by Super Lawyers"></span></a></span><span style="color:#1F497D"> </span><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">
</span><span style="color:black"> </span><span style="font-family:"Arial",sans-serif;color:blue"> </span><span style="color:black"> <img border="0" width="79" height="112" style="width:.8229in;height:1.1666in" id="gmail-m_4512091365439188679Picture_x0020_11" src="cid:image003.jpg@01D7A96D.96565A50"> <img border="0" width="183" height="96" style="width:1.9062in;height:1.0in" id="gmail-m_4512091365439188679Picture_x0020_1" src="cid:image004.jpg@01D7A96D.96565A50" alt="No alt text provided for this image"></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><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>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">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"><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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