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<div dir="ltr"><span style="text-decoration: none; font-family: arial, helvetica, sans-serif; font-size: 15.546666px; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">Andrekita/Kate,</span><br>
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<div dir="ltr"><span style="text-decoration: none; font-family: arial, helvetica, sans-serif; font-size: 15.546666px; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><br>
</span></div>
<div dir="ltr"><span style="text-decoration: none; font-family: arial, helvetica, sans-serif; font-size: 15.546666px; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">I agree that a TPP memo will work, as there is no question
under current law that animals are personal property (either of an individual testator or of a business entity).</span></div>
<div dir="ltr"><span style="text-decoration: none; font-family: arial, helvetica, sans-serif; font-size: 15.546666px; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><br>
</span></div>
<div dir="ltr"><span style="text-decoration: none; font-family: arial, helvetica, sans-serif; font-size: 15.546666px; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">A pet trust can work very well — when it works as a
practical matter, such as for one or two pets regarding which (whom? 😌) the recipient is making a long-term commitment.</span></div>
<div dir="ltr"><span style="text-decoration: none; font-family: arial, helvetica, sans-serif; font-size: 15.546666px; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><br>
</span></div>
<div dir="ltr"><span style="text-decoration: none; font-family: arial, helvetica, sans-serif; font-size: 15.546666px; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">Kate’s client sounds like one who has a lot of individual
animals to find new homes for and who knows recipients won’t require financial assistance to care properly for the animals. Especially where the individual recipients may change over time for one or more animals, using a TPP memo is wise. </span></div>
<div dir="ltr"><span style="text-decoration: none; font-family: arial, helvetica, sans-serif; font-size: 15.546666px; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><br>
</span></div>
<div dir="ltr"><span style="text-decoration: none; font-family: arial, helvetica, sans-serif; font-size: 15.546666px; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">For those who may be newer at this: Ensure testators
know the property descriptions must leave no doubt which animal or other item is being described on each line item, or the gift may fail. I tell clients I love the word “all” preceding words like jewelry, guns, collectible dolls, quilts, etc., if indeed that
is what’s intended. </span></div>
<div dir="ltr"><span style="text-decoration: none; font-family: arial, helvetica, sans-serif; font-size: 15.546666px; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><br>
</span></div>
<div dir="ltr"><span style="text-decoration: none; font-family: arial, helvetica, sans-serif; font-size: 15.546666px; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">Else, identifying and distinguishing adjectives (breeds,
colors, model/serial numbers, carat weights, metal types, etc.) can really “save the day” when the time comes.</span></div>
<div dir="ltr"><span style="text-decoration: none; font-family: arial, helvetica, sans-serif; font-size: 15.546666px; display: inline !important; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><br>
</span></div>
<div dir="ltr"><span style="font-family: arial, helvetica, sans-serif; font-size: 15.546666px; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">As an aside, Andrekita, your emails are always just so lovely. Thank you for sharing how you do. The adoption
resource for Diane was very</span><span style="font-family: arial, helvetica, sans-serif; font-size: 15.546666px; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);"> helpful.</span><br>
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<div dir="ltr"><font face="arial, helvetica, sans-serif"><span style="font-size: 15.546666px;">Best, Josh </span></font></div>
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<div dir="ltr">Joshua D. McKarcher</div>
<div dir="ltr">McKarcher Law PLLC</div>
<div dir="ltr">537 6th Street</div>
<div dir="ltr">Clarkston, WA 99403</div>
<div dir="ltr">(509) 758-3345</div>
<div dir="ltr">(509) 758-3314 (fax)</div>
<div dir="ltr">josh@mckarcherlaw.com</div>
<div dir="ltr"><a href="http://www.mckarcherlaw.com">www.mckarcherlaw.com</a></div>
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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> on behalf of ak@seattle-silvalaw.com <ak@seattle-silvalaw.com><br>
<b>Sent:</b> Tuesday, October 3, 2023 7:25:27 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] are pet animals tangible personal property?</font>
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<div class="x_pre" style="margin:0; padding:0; font-family:monospace"><span style="font-family:'times new roman',times,serif">Law Office of
</span><br>
<span style="font-family:'times new roman',times,serif">F.ANDREKITA SILVA</span><br>
<span style="font-family:'times new roman',times,serif">_______________________________________________________
</span><br>
<span style="font-family:'times new roman',times,serif"> </span> <br>
<span style="font-family:arial,helvetica,sans-serif">October 3, 2023</span></div>
<div class="x_pre" style="margin:0; padding:0; font-family:monospace"> </div>
<div class="x_pre" style="margin:0; padding:0; font-family:monospace"><span style="font-family:arial,helvetica,sans-serif">Kate, I don't want to offend animal lovers. But, I believe that even though RCW 11.12.260 doesn't expressly say animals are tangible personal
property, I believe they are. </span></div>
<div class="x_pre" style="margin:0; padding:0; font-family:monospace"> </div>
<div class="x_pre" style="margin:0; padding:0; font-family:monospace"><span style="font-family:arial,helvetica,sans-serif">In divorce cases -- there is a 2021 published Division I case- Marriage of Niemi where the appellate court expressly found 2 dogs to be
the husbands "separate property." It reversed the superior court which treated them like children and gave the wife "visitation" with the dogs. </span></div>
<div class="x_pre" style="margin:0; padding:0; font-family:monospace"> </div>
<div class="x_pre" style="margin:0; padding:0; font-family:monospace"><span style="font-family:arial,helvetica,sans-serif">It is not uncommon for testators to create trusts for their pets. But, I think if they wanted to put them on a tangible personal property
list the could do that. I'm thinking if there was a dispute, the probate court would go with the testator's wishes and characterization of their own pet.</span></div>
<div class="x_pre" style="margin:0; padding:0; font-family:monospace"> </div>
<div class="x_pre" style="margin:0; padding:0; font-family:monospace"><span style="font-family:arial,helvetica,sans-serif">I'm curious what others think.</span></div>
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<p><span style="font-family:arial,helvetica,sans-serif">andrekita</span></p>
<p><span style="font-family:arial,helvetica,sans-serif">Law Office of F. Andrekita Silva</span></p>
<p><span style="font-family:arial,helvetica,sans-serif">1325 Fourth Avenue, Suite 940</span></p>
<p><span style="font-family:arial,helvetica,sans-serif">Seattle, Washington 98101-2509</span></p>
<p><span style="font-family:arial,helvetica,sans-serif">206-224-8288</span></p>
<p><span style="font-family:arial,helvetica,sans-serif">www.seattle-silvalaw.com</span></p>
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On 2023-10-03 18:46, Kate Szurek wrote:
<blockquote type="cite" style="padding:0 0.4em; border-left:#1010ff 2px solid; margin:0">
Client wants to be able to name who is to receive her pets (parrot,<br>
donkey, and horses) when she dies using a TPP list. Does that work? <br>
<br>
Animals certainly aren't real property and they are not intangible. <br>
But I've never seen it addressed and I'm not finding anything that<br>
clearly makes this a realistic possibility. <br>
<br>
Your thoughts?? Your experiences?? <br>
<br>
Thanks, as always. <br>
<br>
Kate <br>
<br>
_Kate Szurek_, J.D., LL.M. (in Taxation) <br>
<br>
<a href="mailto:kate@skagitlaw.com">kate@skagitlaw.com</a> <br>
<br>
_Skagit Law Group, PLLC_ <br>
<br>
P.O. Box 336 / 227 Freeway Drive, Suite B <br>
<br>
Mount Vernon, WA 98273 <br>
<br>
360.336.1000 <br>
<br>
360.336.6690 (fax) <br>
<br>
<a href="http://www.skagitlaw.com" target="_blank" rel="noopener noreferrer">http://www.skagitlaw.com</a> [<a href="http://www.skagitlaw.com/" target="_blank" rel="noopener noreferrer">1</a>]
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