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<p class="MsoNormal">Hi Brent,<o:p></o:p></p>
<p class="MsoNormal">I would be curious as to the origin of the “IRS” form. <o:p>
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<p class="MsoNormal">My understanding is the IRS just wants a contact person, whether appointed by court or not.
<o:p></o:p></p>
<p class="MsoNormal"><a href="https://www.irs.gov/taxtopics/tc356">https://www.irs.gov/taxtopics/tc356</a> Notice the first sentence: “…or anyone else in charge of the decedent’s property.” See also
<a href="https://www.irs.gov/publications/p559">https://www.irs.gov/publications/p559</a> (search “respon”, the 3<sup>rd</sup> entry of Pub 559 echoes topic 356 “…or anyone who is in charge of the decedent’s property.”)<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">My takeaway is that your client as trustee would be responsible for filing and paying any required liabilities out of the decedent’s Trust assets. (And that personal liability would end if the decedent’s assets are depleted.)<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Would love to hear other thoughts because this does come up for me on occasion but I have never seen an IRS form that requires me to open a probate.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best,<o:p></o:p></p>
<p class="MsoNormal">Jen<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<font size="4" color="#777777"><span style="FONT-FAMILY: 'Calibri','sans-serif'"><font size="3"><font color="#000000"><o:p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Calibri','sans-serif'">
<p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Calibri','sans-serif'; MARGIN: 0in 0in 6pt"><span style="FONT-FAMILY: 'Calibri','sans-serif'">Jen Doehne,
Attorney<br>Pronouns she/her/hers<br></span><img style="HEIGHT: 68px; WIDTH: 211px" src="cid:Logo_fa335a1d-9f24-4802-a3dd-b58f259e3c98.png" width="211" height="68" border="0"><br></p></o:p></font></font></span><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'"><span style="COLOR: #000000"><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'">909 A Street, Suite
600 | Tacoma, WA 98402<br></span><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'"><strong style="COLOR: #000000"></strong>phone 253.572.4500 | fax 253.272.5732
|</span></span></span><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'"> </span><a href="http://www.eisenhowerlaw.com/"><span style="FONT-SIZE: 11pt; TEXT-DECORATION: none; FONT-FAMILY: 'Calibri','sans-serif'; COLOR: #c00000; text-underline: none">www.eisenhowerlaw.com</span></a></font>
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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>Brent Williams-Ruth<br>
<b>Sent:</b> Tuesday, April 18, 2023 12:12 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Trust Administration/Tax Refund Question<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Greetings List Members - <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">I have been assisting a Successor Trustee with the administration of a Trust upon the death of the Trustor. The Successor Trustee has NO BLOOD RELATION to the Trustor, but was like a family
member. We all know the type. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Here is the issue - there is no Pour-Over Will. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">The Decedent Trustor had done an amazing job of leaving every single asset into his Trust. We filed the non-probate Notice to creditors, the successor trustee has successfully closed all accounts
(phone, cable, utilities, etc.) - all that is left would be to claim an income tax refund. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">I have been shown an IRS form that asks three questions - is there a will; has the will be probated/are you the PR; and if the answer to the first two are no, will you pay out the refund according
to law in the state where he died. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Since there is no Pour-Over Will.....if the Trustee claims the money, she will need to locate the family members (who were - for all intents and purposes - disinherited by their father) and spread
the income tax refund to them because this is a tax refund for him, personally, not for the Trust that had been set up using his Social Security number. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">For many reasons, this is not a path the Trustee would like to go down but I am not seeing an alternative. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Appreciate any tips or suggestions. <o:p></o:p></span></p>
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Thank you!<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Brent<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-family:"Times New Roman",serif">Brent Williams-Ruth</span></b><span style="font-family:"Times New Roman",serif"> (pronouns: he/him)</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p><i><span style="font-family:"Times New Roman",serif">Attorney-At-Law</span></i><o:p></o:p></p>
<p><b><span style="font-family:"Times New Roman",serif">Law Offices of Brent Williams-Ruth, </span></b><b><span style="font-size:7.5pt;font-family:"Times New Roman",serif">a division of BWR Consulting, PLLC</span></b><o:p></o:p></p>
<p><b><span style="font-family:"Times New Roman",serif">Physical Address: 500 S 336th Street, Suite 214; Federal Way, WA 98003</span></b><o:p></o:p></p>
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