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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#002060">Thanks, Cy. Exactly what I needed to know.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#002060">That’s a low estate tax threshold! I thought Washington’s was low at $2.193M.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#002060"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="color:#1F497D">The Law Office of G. Michael Zeno, Jr., P.S.<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color:#1F497D">T: (425) 947-8050 F: (425) 947-8052<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">135 Lake Street S., Suite 257<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Kirkland, WA 98033<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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Thank you.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:#C00000">IRS Circular 230 Disclaimer:</span></b><span style="color:gray"> Any tax advice provided in this communication (including attachments) is not intended
or written to be used, and it cannot be used, by the recipient or any other taxpayer (i) for the purpose of avoiding penalties that may be imposed on the recipient or any other taxpayer, or (ii) in promoting, marketing or recommending to another party a partnership
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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>cyfield@rockisland.com<br>
<b>Sent:</b> Thursday, March 10, 2022 12:17 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Washington death, Oregon condo<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Hi Mike- The CPA won’t be respected in Oregon. If condo was held as “husband and wife” then you have a “tenancy by the entirety” under ORS 93.180(1)(b). In that case, then I believe you just have to record a death certificate there to effectively
transfer title to surviving spouse. Otherwise, ancillary probate will likely be required. As an aside, if her gross estate is over $1 million, then you probably need to file Oregon estate tax return too. Good luck, Cy<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><i>Cyrus W. Field, Attorney at Law (admitted in Washington and Oregon); Phone: 360-472-1223
<o:p></o:p></i></p>
<p class="MsoNormal"><i>Mail: POB 367, Shaw Island, WA 98286; Physical Office: 640 Mullis St #214, Friday Harbor, WA</i><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt">****************************************************************<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt">The information contained in this email message, including attachments, may be privileged, confidential and protected from disclosure. If you are not the intended recipient, any dissemination, distribution
or copying is strictly prohibited. If you think you have received this email in error, please email the sender at
<a href="mailto:cyfield@rockisland.com">cyfield@rockisland.com</a> and destroy or delete the original and any copies.</span>
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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>Mike Zeno<br>
<b>Sent:</b> Thursday, March 10, 2022 10:50 AM<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] Washington death, Oregon condo<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;font-family:"Times New Roman",serif;color:#002060">Dear all—<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#002060">Husband and wife are Washington residents. Wife dies in Washington. They have a Washington “three pronged” Community Property Agreement. I have opened probate
in Washington with husband as PR (for reasons not relevant to this inquiry).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#002060">At time of death, husband and wife are co-owners of condo in Portland. What is the best way to transfer title of condo into his name alone? Deed by husband-PR?
Is an ancillary probate necessary? (Cringe…) Just record community property agreement?
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#002060">Mike Zeno<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="color:#1F497D">The Law Office of G. Michael Zeno, Jr., P.S.<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color:#1F497D">T: (425) 947-8050 F: (425) 947-8052<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">135 Lake Street S., Suite 257<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Kirkland, WA 98033<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:#C00000">Confidential/Privileged Communication:</span></b><span style="color:gray"> This email and any attachments are confidential, privileged and intended
only for the intended recipient(s). Unauthorized disclosure, copying, distribution or use of this email is prohibited. If you received this email in error, please notify me immediately so we can arrange for the message and documents to be returned and deleted.
Thank you.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:#C00000">IRS Circular 230 Disclaimer:</span></b><span style="color:gray"> Any tax advice provided in this communication (including attachments) is not intended
or written to be used, and it cannot be used, by the recipient or any other taxpayer (i) for the purpose of avoiding penalties that may be imposed on the recipient or any other taxpayer, or (ii) in promoting, marketing or recommending to another party a partnership
or other entity, investment plan, arrangement or other transaction. You should seek advice based on your particular circumstances from an independent tax advisor.<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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