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<p class="MsoNormal">I would think date of death as that will be the recipient’s tax basis in the property - Shannon<o:p></o:p></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, August 29, 2023 1:22 PM<br>
<b>To:</b> Trust and Probate Section <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] What valuation date should be used?<o:p></o:p></p>
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<p class="MsoNormal"><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">I have a fact pattern where multiple pieces of real estate are to be distributed between siblings. Father died 6 years ago and nothing was done. Siblings are in agreement to divide assets 50/50, but want to divy up the properties vs own
 them together. However there is a disagreement on if the split should be based on date of death values vs current values. Is there a hardline rule on this I am unaware of if the parties cannot agree? <br clear="all">
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<p class="MsoNormal"><span class="gmailsignatureprefix">-- </span><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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<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: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.
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 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"><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
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