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<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Calibri",sans-serif">Quick f/u – I say generally because you will need to comply with all other elements of a disclaimer (accepted no benefits, format of disclaimer, filing etc.).<o:p></o:p></span></p>
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<i><span style="font-size:11.0pt;font-family:"Script MT Bold";position:relative;top:0pt;mso-text-raise:0pt">Diane J. Kiepe<o:p></o:p></span></i></p>
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<i><span style="font-size:11.0pt;font-family:"Script MT Bold";position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></i></p>
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<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Diane J. Kiepe<o:p></o:p></span></p>
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<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Douglas Eden<o:p></o:p></span></p>
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<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">717 W. Sprague Ave.<o:p></o:p></span></p>
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<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Suite 1500<o:p></o:p></span></p>
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<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Spokane, WA 99201<o:p></o:p></span></p>
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<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"><a href="mailto:djkiepe@depdslaw.com"><span style="color:#0563C1">djkiepe@depdslaw.com</span></a><o:p></o:p></span></p>
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<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">509-455-5300<o:p></o:p></span></p>
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<b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"> wsbapt-bounces@lists.wsbarppt.com
<wsbapt-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Diane J. Kiepe<br>
<b>Sent:</b> Thursday, March 3, 2022 8:20 AM<br>
<b>To:</b> cole-gilday@stanwoodlaw.net; WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] not quite simultaneous death & WA death tax<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Calibri",sans-serif">Good morning Cole,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Calibri",sans-serif">Here is the authority for a PR to disclaim. Generally permitted if you can pass the “best interest” tests.<o:p></o:p></span></p>
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<span style="font-family:"Open Sans",sans-serif;color:black">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.86.021"><span style="color:#2B674D">11.86.021</span></a><o:p></o:p></span></h3>
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<span style="font-family:"Open Sans",sans-serif;color:black">Disclaimer of interest authorized. <i>(Effective January 1, 2022.)</i><o:p></o:p></span></h3>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Open Sans",sans-serif;color:black">(1) A beneficiary may disclaim an interest in whole or in part, or with reference to specific parts, shares or assets, in the manner
provided in RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.86.031"><b><span style="color:#2B674D">11.86.031</span></b></a>.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Open Sans",sans-serif;color:black">(2) Likewise, a beneficiary may so disclaim through an agent or attorney so authorized by written instrument.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Open Sans",sans-serif;color:black">(3) A personal representative, guardian, attorney-in-fact if authorized under a durable power of attorney under chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.125"><b><span style="color:#2B674D">11.125</span></b></a> RCW,
or other legal representative of the estate of a minor, incompetent, or deceased beneficiary, may so disclaim on behalf of the beneficiary, with or without court order, if:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Open Sans",sans-serif;color:black">(a) The legal representative deems the disclaimer to be in the best interests of those interested in the estate of the beneficiary and
of those who take the disclaimed interest because of the disclaimer, and not detrimental to the best interests of the beneficiary; and<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Open Sans",sans-serif;color:black">(b) In the case of a conservatorship, no order has been issued under RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.130.435"><b><span style="color:#2B674D">11.130.435</span></b></a> determining
that the disclaimer is not in the best interests of the beneficiary.<o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-family:"Open Sans",sans-serif;color:black">[ <a href="http://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/Senate/6287-S.SL.pdf?cite=2020%20c%20312%20%C2%A7%20711"><b><span style="color:#2B674D">2020
c 312 § 711</span></b></a>; <a href="http://lawfilesext.leg.wa.gov/biennium/2015-16/Pdf/Bills/Session%20Laws/Senate/5635-S.SL.pdf?cite=2016%20c%20209%20%C2%A7%20402"><b><span style="color:#2B674D">2016 c 209 § 402</span></b></a>; <a href="http://leg.wa.gov/CodeReviser/documents/sessionlaw/1989c34.pdf?cite=1989%20c%2034%20%C2%A7%202"><b><span style="color:#2B674D">1989
c 34 § 2</span></b></a>.]<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<i><span style="font-size:11.0pt;font-family:"Script MT Bold";position:relative;top:0pt;mso-text-raise:0pt">Diane J. Kiepe<o:p></o:p></span></i></p>
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<i><span style="font-size:11.0pt;font-family:"Script MT Bold";position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></i></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Diane J. Kiepe<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Douglas Eden<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">717 W. Sprague Ave.<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Suite 1500<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Spokane, WA 99201<o:p></o:p></span></p>
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<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"><a href="mailto:djkiepe@depdslaw.com">djkiepe@depdslaw.com</a><o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">509-455-5300<o:p></o:p></span></p>
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<b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">
<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>Robert R. Cole<br>
<b>Sent:</b> Wednesday, March 2, 2022 6:25 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> [WSBAPT] not quite simultaneous death & WA death tax<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p>Husband & Wife passed away about 2 weeks of each other, with a combined estate of maybe $4m. Reciprocal Wills give to each other and then to kids. Can they each use their exemption, maybe with a disclaimer?<o:p></o:p></p>
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-- <span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">
<o:p></o:p></span></p>
<p class="MsoNormal"> <o:p></o:p></p>
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<p class="MsoNormal">Very Truly Yours,<o:p></o:p></p>
<p class="MsoNormal">Robert R. Cole<o:p></o:p></p>
<p class="MsoNormal">Law Office of Cole & Gilday, P.C. <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">10101 - 270th St. NW <o:p></o:p></p>
<p class="MsoNormal">Stanwood, WA 98292 <o:p></o:p></p>
<p class="MsoNormal">(360) 629-2900 (Telephone) <o:p></o:p></p>
<p class="MsoNormal">(360) 629-0220 (Fax) <o:p></o:p></p>
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