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<p class="MsoNormal">Shannon:<o:p></o:p></p>
<p class="MsoNormal">My 2 cents. If it is clear that both estates combined would be under the exemption, then I have no concern with distributing directly to the heir from the estate. However, if the CST is needed to avoid any confusion about the 2<sup>nd</sup>
estate exceeding the exemption limit, then I would do a TEDRA or at least a written understanding between the trustee and beneficiary that outlines what has transpired to document the situation in case questions later arise.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p style="FONT-SIZE: 10pt; FONT-FAMILY: ARIAL"><br><strong>Marcus
J. Fry</strong><br>Attorney | Witherspoon • Kelley<br><a href="mailto:mjf@witherspoonkelley.com">mjf@witherspoonkelley.com</a> | <a href="https://www.witherspoonkelley.com/marcus-j-fry">Attorney Profile</a>
| <a href="https://www.witherspoonkelley.com/s/mfj.vcf">vCard</a></p><br>
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<p style="FONT-SIZE: 10pt; FONT-FAMILY: Arial" align="right"><font color="#ffffff">222 N. 3rd Street<br>Yakima, WA 98901<br>(509)
248-7220 (office)<br>(509) 575-1883 (fax)<br>witherspoonkelley.com</font></p></td></tr></tbody></table><font color="#828282"><span style="FONT-SIZE: 8pt"><br><em>Confidentiality Notice: The
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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>Shannon Jones<br>
<b>Sent:</b> Monday, April 18, 2022 10:57 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Unneeded Credit Shelter<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Listmates, What is the recommended course of action when you have a revocable living trust requiring funding a creditor shelter trust, first spouse dies and surviving spouse then dies only a few months later, and we have a total estate
well under the WA estate tax exemption? Credit Shelter and Survivor’s Trusts all end up distributing to the same persons. Do we have to fund the credit shelter when it accomplishes no useful purpose? If we don’t fund the credit trust, do I need a TEDRA? Shannon<o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:13.0pt;font-family:"Times New Roman",serif;color:#323E4F">Shannon R. Jones | Attorney
</span></b><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#323E4F"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#323E4F">Campbell Barnett PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">Direct: 253.848.3515<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">Office: 253.848.3513| Fax: 253.845.4941</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">317 South Meridian</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">Puyallup, WA 98371</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><a href="mailto:shannonj@campbellbarnettlaw.com"><span style="font-size:10.0pt;color:#2F5496">shannonj@campbellbarnettlaw.com</span></a></span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#2F5496">
</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#2F5496"><o:p></o:p></span></p>
<p class="MsoNormal"><u><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#4472C4"><a href="https://link.edgepilot.com/s/f1b64633/K75uIn_eg0iWeta-WUFhoQ?u=https://campbellbarnettlaw.com/"><span style="color:#4472C4">campbellbarnettlaw.com</span></a></span></u><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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