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<p class="MsoNormal">We typically use date of distribution values.<o:p></o:p></p>
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<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'">Amy Lewis,
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>Shannon Jones<br>
<b>Sent:</b> Tuesday, August 29, 2023 1:54 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] What valuation date should be used?<o:p></o:p></p>
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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> <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>Julie Martiniello<br>
<b>Sent:</b> Tuesday, August 29, 2023 1:22 PM<br>
<b>To:</b> Trust and Probate Section <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] What valuation date should be used?<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">
<o:p></o:p></p>
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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;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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