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<p class="MsoNormal"><span style="font-size:11.0pt;color:black">Re: Self-Settled SNT Question<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black">David, <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black">Just a thought—if the daughter’s name was added to the house deed, then her SNT funds could be used to repair her own roof. Not sure that’s the right solution here but D is allowed to own one house
she resides in and not get booted off SSI. It may matter if there is a mortgage or not however.
</span><span style="font-size:11.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<div>
<div>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:Copperplate;color:#009193">Amanda Grossman, Partner<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:Copperplate;color:#009193">Tolman & Grossman, Attorneys at Law</span><span style="font-size:10.5pt;font-family:Copperplate;color:#009193"><br>
</span><span style="font-family:Copperplate;color:#009193">Wills | Trusts | Powers of attorney | Living wills | Probate<br>
</span><span style="font-size:10.5pt;font-family:Copperplate;color:black"><a href="http://www.poulsbolaw.com"><span style="color:#0563C1">www.poulsbolaw.com</span></a></span><span style="font-family:Copperplate;color:#009193"><br>
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360-779-5561</span><span style="font-size:11.0pt;color:black"> </span><span style="font-size:11.0pt"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:12.0pt;color:black">From:
</span></b><span style="font-size:12.0pt;color:black">wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> on behalf of wsbapt-request@lists.wsbarppt.com <wsbapt-request@lists.wsbarppt.com><br>
<b>Date: </b>Tuesday, December 7, 2021 at 12:03 PM<br>
<b>To: </b>wsbapt@lists.wsbarppt.com <wsbapt@lists.wsbarppt.com><br>
<b>Subject: </b>WSBAPT Digest, Vol 87, Issue 8<o:p></o:p></span></p>
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Today's Topics:<br>
<br>
1. Solvency unknown when opening probate (Lovie Bernardi)<br>
2. Re: Solvency unknown when opening probate (Elizabeth Bateman)<br>
3. Re: Solvency unknown when opening probate (Eric Nelsen)<br>
4. Re: Solvency unknown when opening probate (Heather de Vrieze)<br>
5. Transfer of interest in tribal land to living trust? (Laura Latta)<br>
6. Self-Settled SNT Question (David Faber)<br>
7. Insolvent decedent and IRS (Margaret Delp)<br>
8. Re: Insolvent decedent and IRS (Martin)<br>
9. Re: Insolvent decedent and IRS (sdonahue@sdonahuelaw.com)<br>
10. Re: Self-Settled SNT Question (sdonahue@sdonahuelaw.com)<br>
11. referral re GST issue (Shannon Jones)<br>
12. Directed Trusts (Christopher Neil)<br>
13. Looking for the will of Rick Poler (Steve King)<br>
14. Re: Insolvent decedent and IRS (Margaret Delp)<br>
15. Re: Insolvent decedent and IRS (Martin)<br>
16. Re: Self-Settled SNT Question (David Faber)<br>
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----------------------------------------------------------------------<br>
<br>
Message: 1<br>
Date: Mon, 6 Dec 2021 20:30:25 +0000<br>
From: Lovie Bernardi <lovie@fb-lawfirm.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Solvency unknown when opening probate<br>
Message-ID:<br>
<MWHPR19MB121566FD86CFAFE9EBF41CC88F6D9@MWHPR19MB1215.namprd19.prod.outlook.com><br>
<br>
Content-Type: text/plain; charset="us-ascii"<br>
<br>
I'm sending this question out again:<br>
<br>
I am preparing pleadings to open a probate for someone who did only online banking, so no paper statements have been found. We know that accounts existed, but not their value. The decedent did not own real estate, so we will not know about their assets until
letters testamentary are issued. My question is: how do I address solvency in the petition? My inclination is to tell the court we will not know the extent of the assets until letters are issued, ask for a non-intervention probate and indicate that the court
will be informed if the estate is insolvent. Any suggestions? Thanks in advance.<br>
<br>
Lovie<br>
<br>
<br>
Lovie L. Bernardi<br>
Flaherty & Bernardi, PLLC<br>
3600 15th Avenue West #205<br>
Seattle, WA 98119<br>
(206) 682-2616<br>
<br>
lovie@fb-lawfirm.com<mailto:joni@sbfirm.com><br>
<a href="http://fb-lawfirm.com%3chttp:/sbfirm.com/%3e">http://fb-lawfirm.com<http://sbfirm.com/></a><br>
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Message: 2<br>
Date: Mon, 6 Dec 2021 20:43:53 +0000<br>
From: Elizabeth Bateman <Elizabeth@batemanlawgroup.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Solvency unknown when opening probate<br>
Message-ID:<br>
<SJ0PR06MB84082D96532E0C0BE39C7016A06D9@SJ0PR06MB8408.namprd06.prod.outlook.com><br>
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If you truly have no idea, you won't be able to ask the Court for nonintervention powers until you have a better idea of what the extent of the assets and debts are. The Court is not going to want to give them and then expect you to come back if they should
be taken away. You can tell the Court that you are reserving the issue of solvency/nonintervention powers until more is known and petition for a determination of solvency/grant of nonintervention powers later if it becomes clear after you get access to the
accounts that the estate is solvent. I would specifically include in the order authority to access/deal with the decedent's bank accounts.<br>
<br>
Elizabeth G. Bateman<br>
Associate Attorney<br>
Admitted in Washington and Minnesota<br>
Bateman Law Group, PLLC<br>
900 SW 16th Street, Suite 120<br>
Renton, WA 98057<br>
Office: (206) 224-0900<br>
Cell: (425) 444-9946<br>
Website: <a href="http://www.batemanlawgroup.com%3chttp:/www.batemanlawgroup.com/%3e">
www.batemanlawgroup.com<http://www.batemanlawgroup.com/></a><br>
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From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Lovie Bernardi<br>
Sent: Monday, December 6, 2021 12:30 PM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Solvency unknown when opening probate<br>
<br>
I'm sending this question out again:<br>
<br>
I am preparing pleadings to open a probate for someone who did only online banking, so no paper statements have been found. We know that accounts existed, but not their value. The decedent did not own real estate, so we will not know about their assets until
letters testamentary are issued. My question is: how do I address solvency in the petition? My inclination is to tell the court we will not know the extent of the assets until letters are issued, ask for a non-intervention probate and indicate that the court
will be informed if the estate is insolvent. Any suggestions? Thanks in advance.<br>
<br>
Lovie<br>
<br>
<br>
Lovie L. Bernardi<br>
Flaherty & Bernardi, PLLC<br>
3600 15th Avenue West #205<br>
Seattle, WA 98119<br>
(206) 682-2616<br>
<br>
lovie@fb-lawfirm.com<mailto:joni@sbfirm.com><br>
<a href="http://fb-lawfirm.com%3chttp:/sbfirm.com/%3e">http://fb-lawfirm.com<http://sbfirm.com/></a><br>
<br>
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Message: 3<br>
Date: Mon, 6 Dec 2021 20:45:41 +0000<br>
From: Eric Nelsen <eric@sayrelawoffices.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Solvency unknown when opening probate<br>
Message-ID:<br>
<098D0346993E6A48B0D5F184C0AB002E8C81B6@SBS2011.sayrelawoffices.local><br>
Content-Type: text/plain; charset="us-ascii"<br>
<br>
I think you need a CR 11 basis to assert solvency and get NPs, so you have to know something that meets that standard. That can be less than knowing exact balances but I think it has to be more than a guess. If the PR truly knows nothing about the decedent's
assets and debts on which to base a solvency determination, I think you can only petition for appointment without a request for NPs, then get the bank statements and petition later for adjudication of solvency and NPs.<br>
<br>
Sincerely,<br>
<br>
Eric<br>
<br>
Eric C. Nelsen<br>
Sayre Law Offices, PLLC<br>
1417 31st Ave South<br>
Seattle WA 98144-3909<br>
206-625-0092<br>
eric@sayrelawoffices.com<mailto:eric@sayrelawoffices.com><br>
<br>
Covid-19 Update - All attorneys are working remotely during regular business hours and are available via email and by phone. Videoconferencing also is available. Signing of estate planning documents can be completed and will be handled on a case-by-case basis.
Please direct mail and deliveries to the Seattle office.<br>
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From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Lovie Bernardi<br>
Sent: Monday, December 6, 2021 12:30 PM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Solvency unknown when opening probate<br>
<br>
I'm sending this question out again:<br>
<br>
I am preparing pleadings to open a probate for someone who did only online banking, so no paper statements have been found. We know that accounts existed, but not their value. The decedent did not own real estate, so we will not know about their assets until
letters testamentary are issued. My question is: how do I address solvency in the petition? My inclination is to tell the court we will not know the extent of the assets until letters are issued, ask for a non-intervention probate and indicate that the court
will be informed if the estate is insolvent. Any suggestions? Thanks in advance.<br>
<br>
Lovie<br>
<br>
<br>
Lovie L. Bernardi<br>
Flaherty & Bernardi, PLLC<br>
3600 15th Avenue West #205<br>
Seattle, WA 98119<br>
(206) 682-2616<br>
<br>
lovie@fb-lawfirm.com<mailto:joni@sbfirm.com><br>
<a href="http://fb-lawfirm.com%3chttp:/sbfirm.com/%3e">http://fb-lawfirm.com<http://sbfirm.com/></a><br>
<br>
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Message: 4<br>
Date: Mon, 6 Dec 2021 20:48:23 +0000<br>
From: Heather de Vrieze <heatherd@westseattlelaw.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Solvency unknown when opening probate<br>
Message-ID:<br>
<MW3PR22MB210726390AC5D841F23C37AEA76D9@MW3PR22MB2107.namprd22.prod.outlook.com><br>
<br>
Content-Type: text/plain; charset="us-ascii"<br>
<br>
Either start of simply seeking appointment, gather enough information to go back for Order of Solvency and NPs, or find something to explain to the Court your belief that the estate is solvent with a clear acknowledgement that if anything changes that assessment,
you will provide proper notice to all parties and the Court.<br>
<br>
Heather<br>
<br>
Heather S. de Vrieze<br>
Attorney-at-Law<br>
[cid:image001.jpg@01D7EA9F.8C7AD9C0]<br>
3909 California Avenue SW<br>
Seattle, WA 98116-3705<br>
(206)938-5500<br>
heatherd@westseattlelaw.com<mailto:heatherd@westseattlelaw.com><br>
<a href="http://www.westseattlelaw.com%3chttp:/www.westseattlelaw.com/%3e">www.westseattlelaw.com<http://www.westseattlelaw.com/></a><br>
Click here to connect with de Vrieze | Carney on Facebook: [FB Logo] <<a href="https://www.facebook.com/DeVriezeCarney">https://www.facebook.com/DeVriezeCarney</a>><br>
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From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Lovie Bernardi<br>
Sent: Monday, December 6, 2021 12:30 PM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Solvency unknown when opening probate<br>
<br>
I'm sending this question out again:<br>
<br>
I am preparing pleadings to open a probate for someone who did only online banking, so no paper statements have been found. We know that accounts existed, but not their value. The decedent did not own real estate, so we will not know about their assets until
letters testamentary are issued. My question is: how do I address solvency in the petition? My inclination is to tell the court we will not know the extent of the assets until letters are issued, ask for a non-intervention probate and indicate that the court
will be informed if the estate is insolvent. Any suggestions? Thanks in advance.<br>
<br>
Lovie<br>
<br>
<br>
Lovie L. Bernardi<br>
Flaherty & Bernardi, PLLC<br>
3600 15th Avenue West #205<br>
Seattle, WA 98119<br>
(206) 682-2616<br>
<br>
lovie@fb-lawfirm.com<mailto:joni@sbfirm.com><br>
<a href="http://fb-lawfirm.com%3chttp:/sbfirm.com/%3e">http://fb-lawfirm.com<http://sbfirm.com/></a><br>
<br>
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Message: 5<br>
Date: Mon, 6 Dec 2021 14:03:07 -0800<br>
From: Laura Latta <laura@lauralatta.com><br>
To: "WSBA Probate & Trust Listserv" <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Transfer of interest in tribal land to living trust?<br>
Message-ID:<br>
<CAFBiugytPjKjdC1+iVfB-Rv=1R3P62Pf2b1qRL_SR9cXN=xjgA@mail.gmail.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Listmates,<br>
Does anyone have experience with assigning (or otherwise transferring) a<br>
lease interest in tribal land to a living trust and would be willing to<br>
talk briefly? I'm trying to discern if this is a standard assignment or may<br>
require a referral to an attorney with expertise in tribal law. Thank you<br>
in advance for your consideration of this question.<br>
Warmly,<br>
Laura<br>
<br>
<br>
*Laura LattaLaw Office of Laura Latta PLLC*<br>
<br>
she/her<br>
<br>
Phone (206) 841-2344<br>
<br>
<a href="http://www.LauraLatta.com">www.LauraLatta.com</a><br>
<br>
PO Box 82356<br>
<br>
Kenmore, WA 98028<br>
<br>
<br>
<br>
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Message: 6<br>
Date: Mon, 6 Dec 2021 14:06:40 -0800<br>
From: David Faber <david@faberfeinson.com><br>
To: "WSBA Probate & Trust Listserv" <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Self-Settled SNT Question<br>
Message-ID:<br>
<CAKkD=wh7J4RatGm6Zq7d3h-Lfp2U4b9PQ0pAYiuHxNDwVq1ygw@mail.gmail.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
(C)lient's (D)aughter is a disabled person. D inherited ~$100k in<br>
securities about 10-15 years ago and C worked with another attorney to<br>
establish a self-settled special/supplemental needs trust (SNT) for the<br>
securities at that time so that D could continue to receive public<br>
benefits. C owns the house that D lives, all under C's revocable living<br>
trust (that, at C's death, will fund a separate SNT created for D that is<br>
not subject to the payback provision and has other residuary<br>
beneficiaries). D's house now is in need of some substantial work (the roof<br>
needs replacing). C is struggling to afford to pay for the repairs and<br>
wants to take money out of the SNT to pay for it. My concern is that taking<br>
money out of the SNT to provide for the upkeep of an asset owned by C would<br>
be a disallowed use of the resources and, in the case of C's death, could<br>
even subject some of C's assets to the payback provision in the existing<br>
SNT.<br>
<br>
My first question is: do I have the right of it or am I overthinking this?<br>
<br>
My proposed course of action is to have a supplemental lease signed between<br>
the SNT and C to charge the SNT some supplemental rent (D is currently<br>
paying C rent from D's SSDI in the amount of about $350/month) to be<br>
commensurate with market rent locally (probably an additional $400/month<br>
wouldn't even begin to raise eyebrows in our current rental market), with<br>
the rental agreement expressly finding that it is a supplemental expense<br>
not covered by D's existing public benefits, thereby providing C with some<br>
additional resources to pay for needed repairs on D's home.<br>
<br>
My second question (presuming I am correct in my thinking in response to my<br>
first question) is: does anyone with knowledge about self-settled SNTs<br>
think this is a workable approach or do you have any other suggestions for<br>
how to make this square?<br>
<br>
Thank you.<br>
<br>
Best,<br>
David J. Faber<br>
Faber Feinson PLLC<br>
800 Polk Street, Suite B<br>
Port Townsend, WA 98368<br>
(360) 379-4110<br>
<br>
*** NOTICE: ATTORNEY CLIENT COMMUNICATION - PRIVILEGED & CONFIDENTIAL.<br>
This communication may contain privileged or other confidential<br>
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Message: 7<br>
Date: Mon, 06 Dec 2021 16:41:57 -0800<br>
From: Margaret Delp <delp@whidbey.net><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Insolvent decedent and IRS<br>
Message-ID: <34583D1D-D8E2-48D2-BAFB-348D327937E4@whidbey.net><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Hello everyone:<br>
<br>
Client was DPOA agent for her elderly mother. Elderly mother had no assets, literally not a single cent to her name. While mother was still living, the IRS asserted that she owed the IRS $29,000. Client advocated for her mother with the IRS and got confirmation
on telephone that no money was owed, apparently there had been some error or identify theft or something of that nature. Elderly mother then passes away. Client sends IRS the death certificate. IRS responds that client needs to send the Will and then sign
some forms. Client has no intention of filing a probate. She will file the Will in Superior Court as a ?will only filing?. Does the client need to respond to the IRS at all? ?What forms would the IRS be asking her to sign? Any downside for client in doing
nothing? We are looking for the least effort, no cost path.<br>
<br>
Thanks,<br>
Margaret<br>
<br>
<br>
<br>
--<br>
<br>
Law Office of Margaret Delp<br>
<br>
Mailing Address: PO Box 292, Langley, WA 98260<br>
<br>
Physical location: 2815 Howard Rd., Langley, WA, Second Floor<br>
<br>
Phone: 360-579-4530<br>
<br>
Fax: 360-512-3114<br>
<br>
<a href="http://www.delp-law.com">www.delp-law.com</a><br>
<br>
<br>
<br>
<br>
<br>
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Message: 8<br>
Date: Mon, 6 Dec 2021 20:32:09 -0800<br>
From: "Martin" <msilver@wolfenet.com><br>
To: "'WSBA Probate & Trust Listserv'" <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Insolvent decedent and IRS<br>
Message-ID: <000701d7eb23$66406d40$32c147c0$@wolfenet.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Show me or someone the forms if you can. IRS might want someone to sign a form 2848, power of attorney, otherwise I could not say unless I saw the forms or the letter of which IRS speaks. 2848 is odd because who would give the power of attorney? A little
odd, the 29K ?asserted? and then ?unasserted??<br>
<br>
<br>
<br>
<br>
<br>
MARTIN SILVER, LLM TAXATION, NYU<br>
<br>
ATTORNEY AT LAW<br>
<br>
<br>
<br>
1420 ? Fifth Avenue, Suite 3000<br>
<br>
Seattle, Washington 98101<br>
<br>
<br>
<br>
Tel: 206-224-3461<br>
<br>
Fax: 1-206-224-3459<br>
<br>
<br>
<br>
Web: http//silvertaxlaw.com<br>
<br>
<br>
<br>
<br>
<br>
THIS MESSAGE MAY CONTAIN CONFIDENTIAL OR PRIVILEGED INFORMATION. IF YOU ARE NOT THE INTENDED RECIPIENT PLEASE IMMEDIATELY ADVISE THE SENDER BY REPLY EMAIL AND DELETE THE MESSAGE. THANK YOU.
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com On Behalf Of Margaret Delp<br>
Sent: Monday, December 6, 2021 4:42 PM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Insolvent decedent and IRS<br>
<br>
<br>
<br>
Hello everyone:<br>
<br>
Client was DPOA agent for her elderly mother. Elderly mother had no assets, literally not a single cent to her name. While mother was still living, the IRS asserted that she owed the IRS $29,000. Client advocated for her mother with the IRS and got confirmation
on telephone that no money was owed, apparently there had been some error or identify theft or something of that nature. Elderly mother then passes away. Client sends IRS the death certificate. IRS responds that client needs to send the Will and then sign
some forms. Client has no intention of filing a probate. She will file the Will in Superior Court as a ?will only filing?. Does the client need to respond to the IRS at all? What forms would the IRS be asking her to sign? Any downside for client in doing
nothing? We are looking for the least effort, no cost path.<br>
<br>
Thanks,<br>
Margaret<br>
<br>
<br>
<br>
--<br>
<br>
Law Office of Margaret Delp<br>
<br>
Mailing Address: PO Box 292, Langley, WA 98260<br>
<br>
Physical location: 2815 Howard Rd., Langley, WA, Second Floor<br>
<br>
Phone: 360-579-4530<br>
<br>
Fax: 360-512-3114<br>
<br>
<a href="http://www.delp-law.com">www.delp-law.com</a> <<a href="http://www.delp-law.com">http://www.delp-law.com</a>>
<br>
<br>
<br>
<br>
<br>
<br>
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Message: 9<br>
Date: Tue, 7 Dec 2021 07:48:41 -0800<br>
From: <sdonahue@sdonahuelaw.com><br>
To: "'WSBA Probate & Trust Listserv'" <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Insolvent decedent and IRS<br>
Message-ID: <009d01d7eb81$e9679ff0$bc36dfd0$@sdonahuelaw.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Can she sign for her mother?s estate without opening a probate? I don?t think so. If she files a will only, there will be no probate and no one authorized to sign on behalf of her mother?s estate. I hesitate to say this but I don?t think she needs to or
even should respond to the IRS at all. She has no authority to deal with the IRS as I see it.<br>
<br>
<br>
<br>
Other may disagree.<br>
<br>
<br>
<br>
<br>
<br>
SUSAN DONAHUE<br>
<br>
Law Office of Susan Donahue<br>
<br>
125 West 2nd Avenue, Suite ?B?<br>
<br>
P.O. Box 81<br>
<br>
Twisp, WA 98856<br>
<br>
(509) 996-5944 (phone)<br>
<br>
(509) 362-9692 (fax)<br>
<br>
<<a href="mailto:sdonahue@sdonahuelaw.com">mailto:sdonahue@sdonahuelaw.com</a>> sdonahue@sdonahuelaw.com<br>
<br>
<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Margaret Delp<br>
Sent: Monday, December 6, 2021 4:42 PM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Insolvent decedent and IRS<br>
<br>
<br>
<br>
Hello everyone:<br>
<br>
Client was DPOA agent for her elderly mother. Elderly mother had no assets, literally not a single cent to her name. While mother was still living, the IRS asserted that she owed the IRS $29,000. Client advocated for her mother with the IRS and got confirmation
on telephone that no money was owed, apparently there had been some error or identify theft or something of that nature. Elderly mother then passes away. Client sends IRS the death certificate. IRS responds that client needs to send the Will and then sign
some forms. Client has no intention of filing a probate. She will file the Will in Superior Court as a ?will only filing?. Does the client need to respond to the IRS at all? What forms would the IRS be asking her to sign? Any downside for client in doing
nothing? We are looking for the least effort, no cost path.<br>
<br>
Thanks,<br>
Margaret<br>
<br>
<br>
<br>
--<br>
<br>
Law Office of Margaret Delp<br>
<br>
Mailing Address: PO Box 292, Langley, WA 98260<br>
<br>
Physical location: 2815 Howard Rd., Langley, WA, Second Floor<br>
<br>
Phone: 360-579-4530<br>
<br>
Fax: 360-512-3114<br>
<br>
<a href="http://www.delp-law.com">www.delp-law.com</a> <<a href="http://www.delp-law.com">http://www.delp-law.com</a>>
<br>
<br>
<br>
<br>
<br>
<br>
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Message: 10<br>
Date: Tue, 7 Dec 2021 07:52:15 -0800<br>
From: <sdonahue@sdonahuelaw.com><br>
To: "'WSBA Probate & Trust Listserv'" <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Self-Settled SNT Question<br>
Message-ID: <00a201d7eb82$68980cb0$39c82610$@sdonahuelaw.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Hello David,<br>
<br>
<br>
<br>
Depending upon the language of the SNT, the trustee can make a decision to pay additional rent in order to secure a suitable dwelling for the beneficiary. That is what the SNT trust is for?to provide additional support for the beneficiary that is in the beneficiary?s
best interest. I would say that the trustee could make that determination and provide the extra rent.<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
SUSAN DONAHUE<br>
<br>
Law Office of Susan Donahue<br>
<br>
125 West 2nd Avenue, Suite ?B?<br>
<br>
P.O. Box 81<br>
<br>
Twisp, WA 98856<br>
<br>
(509) 996-5944 (phone)<br>
<br>
(509) 362-9692 (fax)<br>
<br>
<<a href="mailto:sdonahue@sdonahuelaw.com">mailto:sdonahue@sdonahuelaw.com</a>> sdonahue@sdonahuelaw.com<br>
<br>
<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of David Faber<br>
Sent: Monday, December 6, 2021 2:07 PM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Self-Settled SNT Question<br>
<br>
<br>
<br>
(C)lient's (D)aughter is a disabled person. D inherited ~$100k in securities about 10-15 years ago and C worked with another attorney to establish a self-settled special/supplemental needs trust (SNT) for the securities at that time so that D could continue
to receive public benefits. C owns the house that D lives, all under C's revocable living trust (that, at C's death, will fund a separate SNT created for D that is not subject to the payback provision and has other residuary beneficiaries). D's house now is
in need of some substantial work (the roof needs replacing). C is struggling to afford to pay for the repairs and wants to take money out of the SNT to pay for it. My concern is that taking money out of the SNT to provide for the upkeep of an asset owned by
C would be a disallowed use of the resources and, in the case of C's death, could even subject some of C's assets to the payback provision in the existing SNT.<br>
<br>
<br>
<br>
My first question is: do I have the right of it or am I overthinking this?<br>
<br>
<br>
<br>
My proposed course of action is to have a supplemental lease signed between the SNT and C to charge the SNT some supplemental rent (D is currently paying C rent from D's SSDI in the amount of about $350/month) to be commensurate with market rent locally (probably
an additional $400/month wouldn't even begin to raise eyebrows in our current rental market), with the rental agreement expressly finding that it is a supplemental expense not covered by D's existing public benefits, thereby providing C with some additional
resources to pay for needed repairs on D's home. <br>
<br>
<br>
<br>
My second question (presuming I am correct in my thinking in response to my first question) is: does anyone with knowledge about self-settled SNTs think this is a workable approach or do you have any other suggestions for how to make this square?<br>
<br>
<br>
<br>
Thank you.<br>
<br>
<br>
<br>
Best,<br>
<br>
David J. Faber<br>
<br>
Faber Feinson PLLC<br>
<br>
800 Polk Street, Suite B<br>
<br>
Port Townsend, WA 98368<br>
(360) 379-4110<br>
<br>
<br>
<br>
*** NOTICE: ATTORNEY CLIENT COMMUNICATION - PRIVILEGED & CONFIDENTIAL. This communication may contain privileged or other confidential information. If you are not the intended recipient, or believe that you have received this communication in error, please
do not print, copy, retransmit, disseminate, or otherwise use the information. Also, please indicate to the sender that you have received this communication in error, and destroy the copy you received.***<br>
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<br>
Message: 11<br>
Date: Tue, 7 Dec 2021 16:35:13 +0000<br>
From: Shannon Jones <shannonj@campbellbarnettlaw.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] referral re GST issue<br>
Message-ID:<br>
<MWHPR1201MB00469061A84E9AD1001FC214BC6E9@MWHPR1201MB0046.namprd12.prod.outlook.com><br>
<br>
Content-Type: text/plain; charset="us-ascii"<br>
<br>
Looking for a Washington attorney to assist with a GST issue involving a corporate trustee in Chicago. Trust beneficiaries live in Washington. Issue has arisen in the context of resignation of current trustee and appointment of successor - Shannon<br>
<br>
[cid:image001.png@01D7EB45.59F5A2E0]<br>
Shannon R. Jones | Attorney<br>
Campbell Barnett PLLC<br>
P: 253.848.3513| F: 253.845.4941<br>
317 South Meridian<br>
Puyallup, WA 98371<br>
shannonj@campbellbarnettlaw.com<mailto:shannonj@campbellbarnettlaw.com><br>
campbellbarnettlaw.com<https://campbellbarnettlaw.com/><br>
<br>
This transmission contains confidential attorney-client communications and may not be disclosed to any person but the intended recipient(s). If this matter is transmitted to you in error, please delete and notify the sender immediately.<br>
<br>
<br>
<br>
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Message: 12<br>
Date: Tue, 7 Dec 2021 09:26:37 -0800<br>
From: Christopher Neil <chris.neil@neillaw.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Directed Trusts<br>
Message-ID: <AB5F100C-5BF9-48B1-9DA6-A89571C6CDDA@neillaw.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Anyone have experience using the new Directed Trust Act (RCW 11.98B) to add a ?Trust Protector? to an existing Testamentary Trust?
<br>
<br>
I am working on a case 3rd-Party oversight of the Trustee would resolve concerns and make the existing trust well.
<br>
<br>
<br>
<br>
<br>
Chris Neil | Attorney | Neil & Neil, P.S.<br>
5302 Pacific Avenue,Tacoma,WA 98408 | Chris.Neil@NeilLaw.com<br>
(253)475-8600 | f:(253)473-5746<br>
Just so you know: This email address is not monitored at all times. So, if your matter is urgent please phone my office.<br>
Also, this message in not encrypted, therefore it may not be secure. This message and attachments is confidential, may contain information that is privileged. If you are not the intended recipient, please notify the sender at once by email or 253-475-8600 and
delete this message completely from your information system. Further use, disclosure, or copying of information contained in this email is not authorized, and receipt by anyone other than the named recipient is not a waiver of any attorney-client, work product,
or other applicable privilege; or other confidentiality protections. Thank you.
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
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Message: 13<br>
Date: Tue, 7 Dec 2021 17:46:30 +0000<br>
From: Steve King <steve@talislawfirm.com><br>
To: "wsbapt@lists.wsbarppt.com" <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] Looking for the will of Rick Poler<br>
Message-ID:<br>
<SA1PR17MB5173E7EEAC9DAD9F4F2E5D64CD6E9@SA1PR17MB5173.namprd17.prod.outlook.com><br>
<br>
Content-Type: text/plain; charset="us-ascii"<br>
<br>
Does anyone have any information regarding the will of Rick Poler? It would have been prepared by a firm in Tacoma sometime in 2020 or 2021.<br>
<br>
Thanks<br>
<br>
Stephen R. King<br>
steve@talislawfirm.com<mailto:steve@talislawfirm.com><br>
<br>
Talis Law PLLC<br>
915 118 Avenue SE, Suite 360<br>
Bellevue, WA 98005<br>
Phone: (425) 943-9968<br>
Fax: (425) 777-2097<br>
talislawfirm.com<<a href="http://talislawfirm.com/">http://talislawfirm.com/</a>><br>
<br>
[Facebook]<https://htmlsig.com/t/000001DJJQWC> [LinkedIn] <<a href="https://htmlsig.com/t/000001DJK8H3">https://htmlsig.com/t/000001DJK8H3</a>> [Maps] <<a href="https://htmlsig.com/t/000001DS1V0N">https://htmlsig.com/t/000001DS1V0N</a>><br>
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<br>
Message: 14<br>
Date: Tue, 7 Dec 2021 09:50:26 -0800<br>
From: Margaret Delp <delp@whidbey.net><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Insolvent decedent and IRS<br>
Message-ID: <5F4387D1-9BAD-4A19-A417-EE0A3D2DABE3@whidbey.net><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Does anyone see a downside to the daughter simply ignoring the IRS- not providing the will to them or anything else at this point?
<br>
<br>
> On Dec 7, 2021, at 7:51 AM, sdonahue@sdonahuelaw.com wrote:<br>
> <br>
> ?<br>
> Can she sign for her mother?s estate without opening a probate? I don?t think so. If she files a will only, there will be no probate and no one authorized to sign on behalf of her mother?s estate. I hesitate to say this but I don?t think she needs to or
even should respond to the IRS at all. She has no authority to deal with the IRS as I see it.<br>
> <br>
> Other may disagree.<br>
> <br>
> <br>
> SUSAN DONAHUE<br>
> Law Office of Susan Donahue<br>
> 125 West 2nd Avenue, Suite ?B?<br>
> P.O. Box 81<br>
> Twisp, WA 98856<br>
> (509) 996-5944 (phone)<br>
> (509) 362-9692 (fax)<br>
> sdonahue@sdonahuelaw.com<br>
> <br>
> From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Margaret Delp<br>
> Sent: Monday, December 6, 2021 4:42 PM<br>
> To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
> Subject: [WSBAPT] Insolvent decedent and IRS<br>
> <br>
> Hello everyone:<br>
> Client was DPOA agent for her elderly mother. Elderly mother had no assets, literally not a single cent to her name. While mother was still living, the IRS asserted that she owed the IRS $29,000. Client advocated for her mother with the IRS and got confirmation
on telephone that no money was owed, apparently there had been some error or identify theft or something of that nature. Elderly mother then passes away. Client sends IRS the death certificate. IRS responds that client needs to send the Will and then sign
some forms. Client has no intention of filing a probate. She will file the Will in Superior Court as a ?will only filing?. Does the client need to respond to the IRS at all? What forms would the IRS be asking her to sign? Any downside for client in doing
nothing? We are looking for the least effort, no cost path.<br>
> Thanks,<br>
> Margaret<br>
> <br>
> --<br>
> Law Office of Margaret Delp<br>
> Mailing Address: PO Box 292, Langley, WA 98260<br>
> Physical location: 2815 Howard Rd., Langley, WA, Second Floor<br>
> Phone: 360-579-4530<br>
> Fax: 360-512-3114<br>
> <a href="http://www.delp-law.com">www.delp-law.com</a><br>
> <br>
> <br>
> ***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***<br>
> _______________________________________________<br>
> WSBAPT mailing list<br>
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Message: 15<br>
Date: Tue, 7 Dec 2021 10:32:05 -0800<br>
From: "Martin" <msilver@wolfenet.com><br>
To: "'WSBA Probate & Trust Listserv'" <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Insolvent decedent and IRS<br>
Message-ID: <004b01d7eb98$bcf1ab70$36d50250$@wolfenet.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
The question is the probability of a lien on real property. IF there is no or only a small probability then it matters not. Just wait for the IRS to come up with a problem if they get around to it, of which the probability is very low if they are already
doubts as to what this is all about. <br>
<br>
<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com On Behalf Of Margaret Delp<br>
Sent: Tuesday, December 7, 2021 9:50 AM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Insolvent decedent and IRS<br>
<br>
<br>
<br>
Does anyone see a downside to the daughter simply ignoring the IRS- not providing the will to them or anything else at this point?
<br>
<br>
<br>
<br>
<br>
<br>
On Dec 7, 2021, at 7:51 AM, sdonahue@sdonahuelaw.com <<a href="mailto:sdonahue@sdonahuelaw.com">mailto:sdonahue@sdonahuelaw.com</a>> wrote:<br>
<br>
?<br>
<br>
Can she sign for her mother?s estate without opening a probate? I don?t think so. If she files a will only, there will be no probate and no one authorized to sign on behalf of her mother?s estate. I hesitate to say this but I don?t think she needs to or
even should respond to the IRS at all. She has no authority to deal with the IRS as I see it.<br>
<br>
<br>
<br>
Other may disagree.<br>
<br>
<br>
<br>
<br>
<br>
SUSAN DONAHUE<br>
<br>
Law Office of Susan Donahue<br>
<br>
125 West 2nd Avenue, Suite ?B?<br>
<br>
P.O. Box 81<br>
<br>
Twisp, WA 98856<br>
<br>
(509) 996-5944 (phone)<br>
<br>
(509) 362-9692 (fax)<br>
<br>
<<a href="mailto:sdonahue@sdonahuelaw.com">mailto:sdonahue@sdonahuelaw.com</a>> sdonahue@sdonahuelaw.com<br>
<br>
<br>
<br>
From: wsbapt-bounces@lists.wsbarppt.com <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>> <wsbapt-bounces@lists.wsbarppt.com <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>>
> On Behalf Of Margaret Delp<br>
Sent: Monday, December 6, 2021 4:42 PM<br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com <<a href="mailto:wsbapt@lists.wsbarppt.com">mailto:wsbapt@lists.wsbarppt.com</a>> ><br>
Subject: [WSBAPT] Insolvent decedent and IRS<br>
<br>
<br>
<br>
Hello everyone:<br>
<br>
Client was DPOA agent for her elderly mother. Elderly mother had no assets, literally not a single cent to her name. While mother was still living, the IRS asserted that she owed the IRS $29,000. Client advocated for her mother with the IRS and got confirmation
on telephone that no money was owed, apparently there had been some error or identify theft or something of that nature. Elderly mother then passes away. Client sends IRS the death certificate. IRS responds that client needs to send the Will and then sign
some forms. Client has no intention of filing a probate. She will file the Will in Superior Court as a ?will only filing?. Does the client need to respond to the IRS at all? What forms would the IRS be asking her to sign? Any downside for client in doing
nothing? We are looking for the least effort, no cost path.<br>
<br>
Thanks,<br>
Margaret<br>
<br>
<br>
<br>
--<br>
<br>
Law Office of Margaret Delp<br>
<br>
Mailing Address: PO Box 292, Langley, WA 98260<br>
<br>
Physical location: 2815 Howard Rd., Langley, WA, Second Floor<br>
<br>
Phone: 360-579-4530<br>
<br>
Fax: 360-512-3114<br>
<br>
<a href="http://www.delp-law.com">www.delp-law.com</a> <<a href="http://www.delp-law.com">http://www.delp-law.com</a>>
<br>
<br>
<br>
<br>
<br>
<br>
***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***<br>
_______________________________________________<br>
WSBAPT mailing list<br>
WSBAPT@lists.wsbarppt.com <<a href="mailto:WSBAPT@lists.wsbarppt.com">mailto:WSBAPT@lists.wsbarppt.com</a>>
<br>
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<br>
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Message: 16<br>
Date: Tue, 7 Dec 2021 11:29:16 -0800<br>
From: David Faber <david@faberfeinson.com><br>
To: "WSBA Probate & Trust Listserv" <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Self-Settled SNT Question<br>
Message-ID:<br>
<CAKkD=wgt2FOLYm3iVJjvyJ+iprT4oqSKquQsKTGrnxMAuBL5_Q@mail.gmail.com><br>
Content-Type: text/plain; charset="utf-8"<br>
<br>
Thank you Susan. We have also discovered that the beneficiary already has<br>
surplus rent being provided by HUD, which, together with their roommate's<br>
rent, appears to reach market rent for the area. I'm guessing that a<br>
determination that extra rent is warranted in this scenario would raise<br>
some eyebrows if investigated.<br>
<br>
Best,<br>
David J. Faber<br>
Faber Feinson PLLC<br>
800 Polk Street, Suite B<br>
Port Townsend, WA 98368<br>
(360) 379-4110<br>
<br>
*** NOTICE: ATTORNEY CLIENT COMMUNICATION - PRIVILEGED & CONFIDENTIAL.<br>
This communication may contain privileged or other confidential<br>
information. If you are not the intended recipient, or believe that<br>
you have received this communication in error, please do not print,<br>
copy, retransmit, disseminate, or otherwise use the information. Also,<br>
please indicate to the sender that you have received this communication in<br>
error, and destroy the copy you received.***<br>
<br>
<br>
On Tue, Dec 7, 2021 at 7:54 AM <sdonahue@sdonahuelaw.com> wrote:<br>
<br>
> Hello David,<br>
><br>
><br>
><br>
> Depending upon the language of the SNT, the trustee can make a decision to<br>
> pay additional rent in order to secure a suitable dwelling for the<br>
> beneficiary. That is what the SNT trust is for?to provide additional<br>
> support for the beneficiary that is in the beneficiary?s best interest. I<br>
> would say that the trustee could make that determination and provide the<br>
> extra rent.<br>
><br>
><br>
><br>
><br>
><br>
><br>
><br>
> *SUSAN DONAHUE*<br>
><br>
> Law Office of Susan Donahue<br>
><br>
> 125 West 2nd Avenue, Suite ?B?<br>
><br>
> P.O. Box 81<br>
><br>
> Twisp, WA 98856<br>
><br>
> (509) 996-5944 (phone)<br>
><br>
> (509) 362-9692 (fax)<br>
><br>
> sdonahue@sdonahuelaw.com<br>
><br>
><br>
><br>
> *From:* wsbapt-bounces@lists.wsbarppt.com <<br>
> wsbapt-bounces@lists.wsbarppt.com> *On Behalf Of *David Faber<br>
> *Sent:* Monday, December 6, 2021 2:07 PM<br>
> *To:* WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
> *Subject:* [WSBAPT] Self-Settled SNT Question<br>
><br>
><br>
><br>
> (C)lient's (D)aughter is a disabled person. D inherited ~$100k in<br>
> securities about 10-15 years ago and C worked with another attorney to<br>
> establish a self-settled special/supplemental needs trust (SNT) for the<br>
> securities at that time so that D could continue to receive public<br>
> benefits. C owns the house that D lives, all under C's revocable living<br>
> trust (that, at C's death, will fund a separate SNT created for D that is<br>
> not subject to the payback provision and has other residuary<br>
> beneficiaries). D's house now is in need of some substantial work (the roof<br>
> needs replacing). C is struggling to afford to pay for the repairs and<br>
> wants to take money out of the SNT to pay for it. My concern is that taking<br>
> money out of the SNT to provide for the upkeep of an asset owned by C would<br>
> be a disallowed use of the resources and, in the case of C's death, could<br>
> even subject some of C's assets to the payback provision in the existing<br>
> SNT.<br>
><br>
><br>
><br>
> My first question is: do I have the right of it or am I overthinking this?<br>
><br>
><br>
><br>
> My proposed course of action is to have a supplemental lease signed<br>
> between the SNT and C to charge the SNT some supplemental rent (D is<br>
> currently paying C rent from D's SSDI in the amount of about $350/month) to<br>
> be commensurate with market rent locally (probably an additional $400/month<br>
> wouldn't even begin to raise eyebrows in our current rental market), with<br>
> the rental agreement expressly finding that it is a supplemental expense<br>
> not covered by D's existing public benefits, thereby providing C with some<br>
> additional resources to pay for needed repairs on D's home.<br>
><br>
><br>
><br>
> My second question (presuming I am correct in my thinking in response to<br>
> my first question) is: does anyone with knowledge about self-settled SNTs<br>
> think this is a workable approach or do you have any other suggestions for<br>
> how to make this square?<br>
><br>
><br>
><br>
> Thank you.<br>
><br>
><br>
><br>
> Best,<br>
><br>
> David J. Faber<br>
><br>
> Faber Feinson PLLC<br>
><br>
> 800 Polk Street, Suite B<br>
><br>
> Port Townsend, WA 98368<br>
> (360) 379-4110<br>
><br>
><br>
><br>
> *** NOTICE: ATTORNEY CLIENT COMMUNICATION - PRIVILEGED & CONFIDENTIAL.<br>
> This communication may contain privileged or other confidential<br>
> information. If you are not the intended recipient, or believe that<br>
> you have received this communication in error, please do not print,<br>
> copy, retransmit, disseminate, or otherwise use the information. Also,<br>
> please indicate to the sender that you have received this communication in<br>
> error, and destroy the copy you received.***<br>
> ***Disclaimer: Please note that RPPT listserv participation is not<br>
> restricted to practicing attorneys and may include non-practicing<br>
> attorneys, law students, professionals working in related fields, and<br>
> others.***<br>
> _______________________________________________<br>
> WSBAPT mailing list<br>
> WSBAPT@lists.wsbarppt.com<br>
> <a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><br>
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