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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">If there is a legitimate bona fide enforceable cause of action, the IRS will honor the agreement and give it effect for tax purposes. If it is a friendly generous rearrangement
of economic interests, the IRS will ignore it for tax purposes. One or more gifts will likely result. But since Washington has no gift tax, and the federal exemption is so high, perhaps that does not matter.<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<o:p></o:p></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> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Roger Hawkes<br>
<b>Sent:</b> Tuesday, September 14, 2021 4:29 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">It dawned on me: I don’t know if the jurisprudence around ‘sham litigation’ operates in the tedra context: can potential contestants file and settle a tedra action without any real intent to litigate?<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> <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>Heather de Vrieze<br>
<b>Sent:</b> Tuesday, September 14, 2021 2:10 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"><span style="font-size:12.0pt">A couple thoughts:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">On your first client situation. If the property truly I separate, the surviving spouse would be entitled to ¾, and the siblings together only ¼.
</span><b>RCW </b><b><span style="font-size:12.0pt"><a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.04.015">11.04.015</a></span></b><span style="font-size:12.0pt"> It is possible that their ¼ isn’t that so much value that simply gifting to the surviving
spouse would be within the $15,000 annual exclusion, a different situation in any case than them each being entitled ¼. A TEDRA agreement would be a good idea if the goal is to have the deed flow from the estate directly to the spouse rather than deeds to
siblings and then gift deeds back. I think the truck, if they agree to give it to her can be fairly easily handled by going into the vehicle licensing office with the title, a death certificate and marriage certificate. I’m not sure they would care too much
about the agreement. </span><b><o:p></o:p></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">On the second client situation: If the ex-wife (mom) was awarded the property in the divorce, the fact that decedent is still on title doesn’t make it an estate asset to be distributed to children. The administrator
of the estate should be executing a quit claim deed pursuant to the divorce decree.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Heather<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
</span></b><i><span style="font-family:"Garamond",serif;color:#1F497D">Attorney-at-Law<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Garamond",serif;color:#1F497D"><img border="0" width="189" height="105" style="width:1.9687in;height:1.0937in" id="Picture_x0020_1" src="cid:image003.jpg@01D7A986.F1D63C60"></span></i><i><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#1F497D"><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">Seattle, WA 98116-3705
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">(206)938-5500
<o:p></o:p></span></p>
<p class="MsoNormal"><a href="mailto:heatherd@westseattlelaw.com"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">heatherd@westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><a href="http://www.westseattlelaw.com/"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">www.westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#002E8A">Click here to connect with de Vrieze | Carney on Facebook:
</span><span style="color:#1F497D"> </span></b><a href="https://www.facebook.com/DeVriezeCarney"><b><span style="text-decoration:none"><img border="0" width="72" height="21" style="width:.75in;height:.2187in" id="Picture_x0020_2" src="cid:image004.png@01D7A986.F1D63C60" alt="FB Logo"></span></b></a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:#A6A6A6"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:#A6A6A6">CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately
and delete all copies of this e-mail message and any attachment.</span><span style="font-size:16.0pt;font-family:"Cambria",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<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>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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