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<p class="MsoNormal">I ran across this a few years ago.  It’s one of those cross reference things.  RCW 11.18.200 sets out the liability for various types of assets in abatement.  It cross references RCW 6.15 for retirement accounts.  6.15.020 says that  "employee
 benefit plan" accounts are “exempt from execution, attachment, garnishment, or seizure by or under any legal process whatever.”  It also defines those benefit plans to cover all the usual types.  I read the two of those together as saying you can’t abate a
 retirement account.  <o:p></o:p></p>
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<p class="MsoNormal" style="background:white"><b><span style="font-size:9.0pt;font-family:"Georgia",serif;color:#662F38">Stephen R. King</span></b><span style="font-size:9.0pt;font-family:"Georgia",serif;color:#212121">
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<a href="mailto:steve@talislawfirm.com"><span style="color:#212121">steve@talislawfirm.com</span></a>
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<p class="MsoNormal" style="background:white"><b><span style="font-size:9.0pt;font-family:"Georgia",serif;color:#662F38">Talis Law PLLC</span></b><span style="font-size:9.0pt;font-family:"Georgia",serif;color:black">
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</span><span style="font-size:9.0pt;font-family:"Georgia",serif;color:#212121">915 118 Avenue SE, Suite 360</span><span style="font-size:9.0pt;font-family:"Georgia",serif;color:black">
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</span><span style="font-size:9.0pt;font-family:"Georgia",serif;color:#212121">Bellevue, WA 98005</span><span style="font-size:9.0pt;font-family:"Georgia",serif;color:black">
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<p class="MsoNormal" style="background:white"><span style="font-size:9.0pt;font-family:"Georgia",serif;color:#212121">Phone: (425) 943-9968<o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:9.0pt;font-family:"Georgia",serif;color:black">Fax: (425) 777-2097<br>
</span><span style="font-size:9.0pt;font-family:"Georgia",serif;color:#212121"><a href="http://talislawfirm.com/"><span style="color:#212121">talislawfirm.com</span></a></span><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><a href="https://htmlsig.com/t/000001DJJQWC"><span style="font-size:1.0pt;font-family:"Georgia",serif;color:#24A939;text-decoration:none"><img border="0" width="26" height="26" style="width:.2708in;height:.2708in" id="Picture_x0020_1" src="cid:image001.png@01D93004.637C1920" alt="Facebook"></span></a><span style="font-size:1.0pt;font-family:"Georgia",serif;color:black;background:white"> </span><span style="font-size:1.0pt;font-family:"Georgia",serif"><img border="0" width="1" height="1" style="width:.0104in;height:.0104in" id="Picture_x0020_2" src="cid:image002.gif@01D93004.637C1920"> </span><a href="https://htmlsig.com/t/000001DJK8H3"><span style="font-size:1.0pt;font-family:"Georgia",serif;color:#24A939;text-decoration:none"><img border="0" width="26" height="26" style="width:.2708in;height:.2708in" id="Picture_x0020_3" src="cid:image003.png@01D93004.637C1920" alt="LinkedIn"></span></a><span style="font-size:1.0pt;font-family:"Georgia",serif;color:black;background:white"> </span><span style="font-size:1.0pt;font-family:"Georgia",serif"><img border="0" width="1" height="1" style="width:.0104in;height:.0104in" id="Picture_x0020_4" src="cid:image002.gif@01D93004.637C1920"> </span><a href="https://htmlsig.com/t/000001DS1V0N"><span style="font-size:1.0pt;font-family:"Georgia",serif;color:#24A939;text-decoration:none"><img border="0" width="26" height="26" style="width:.2708in;height:.2708in" id="Picture_x0020_5" src="cid:image004.png@01D93004.637C1920" alt="Maps"></span></a><span style="font-size:1.0pt;font-family:"Georgia",serif;color:black;background:white"> </span><span style="font-size:1.0pt;font-family:"Georgia",serif"><img border="0" width="1" height="1" style="width:.0104in;height:.0104in" id="Picture_x0020_6" src="cid:image002.gif@01D93004.637C1920"><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>Julie Martiniello<br>
<b>Sent:</b> Tuesday, January 24, 2023 2:38 PM<br>
<b>To:</b> Trust and Probate Section <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Abatement and Retirement Accounts<o:p></o:p></p>
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<p class="MsoNormal">Hello All,<o:p></o:p></p>
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<p class="MsoNormal">Does anyone have any knowledge they would be willing to share regarding the abatement procedure when it comes to retirement accounts? The PR of an estate I am assisting with found out the main/only asset (a retirement account), actually
 had a beneficiary listed. There are creditor claims that have been filed, ongoing expenses, court costs, funeral costs, probate fees (many of which the PR has paid out of pocket.<o:p></o:p></p>
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<p class="MsoNormal">Can a retirement account be reached via abatement to cover these costs and debts? I remember researching that life insurance is exempted somewhere, but cannot find anything on retirement accounts.<o:p></o:p></p>
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<p class="MsoNormal">Any thoughts or shared briefing would be much appreciated! <br clear="all">
<o:p></o:p></p>
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<p class="MsoNormal">-- <o:p></o:p></p>
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<span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Respectfully,</span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"> </span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:13.5pt;font-family:"Garamond",serif;color:#44546A">Julie Martiniello, Partner</span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:13.5pt;font-family:"Garamond",serif;color:#44546A">Dimension Law Group, PLLC</span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Office:</span></b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">  206-973-3500│<b>Fax:</b>  206-577-5090</span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Email: </span></b><u><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A"><a href="mailto:synthia@dimensionlaw.com" target="_blank"><span style="color:#44546A">julie@dimensionlaw.com</span></a></span></u><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A"><a href="http://www.dimensionlaw.com/" target="_blank">www.dimensionlaw.com</a></span></b><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:12.0pt;color:#222222"><o:p> </o:p></span></p>
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<b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:blue">*PLEASE NOTE OUR NEW OFFICE ADDRESS*</span></b><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">631 Strander Blvd, Bldg A, Suite G, Tukwila, WA 98188</span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:10.0pt;font-family:"Garamond",serif;color:#44546A">PRIVILEGED AND CONFIDENTIAL:  This email (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information.
 If you are not the intended recipient, or the employee or agent responsible to deliver it to the intended recipient, you are notified that any review, dissemination, distribution or copying of this email is prohibited. If you have received this email in error,
 please immediately notify us by email, facsimile, or telephone; return the email to us at the email address below; and destroy all paper and electronic copies. </span><span style="font-size:9.5pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6;background:white">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#0B5394;background:white">  </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">This
 e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the
 intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. Attempts to intercept this message are in violation of 18 USC 2511(1) of the Electronic Communications Privacy Act, which subjects the
 interceptor to fines, imprisonment and/or civil damages. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at the e-mail address below; and destroy all paper and electronic copies. Any
 settlement offer contained herein is made pursuant to Washington ER 408, and without admitting fault or liability on the part of this firm’s client(s) or its agents.</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;background:white">  </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#4F81BD;background:white">IRS CIRCULAR 230
 DISCLAIMER:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:blue;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:navy;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">To
 ensure compliance with requirements imposed by the IRS, I inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under
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