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<span style="font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);" class="elementToProof">I also agree with Diane and Phil, but I had this scenario twice. Not with an IRA but once
with a testamentary trust and once with the dissolution of a church and gifts of liquidated assets to sister congregations per Board resolution of the dissolved congregation.</span>
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<div><span style="font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);">In each case, trouble.</span></div>
<div><span style="font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);"><br>
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<div class="elementToProof"><span style="font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);">In the first case, a reformed trust provision for "clarification" following years of
litigation between many parties. (No fewer than five related lawsuits). The reformed provision to colleges/ universities was to restrict an endowment for woman-only scholarships. When the funds were offered, all of the colleges protested that the restrictions
violated anti-discrimination laws. The Washington AG worked with us to cut a distribution to the UW, but several private East Coast colleges refused to budge. Dilemma! Conflict with the reformed language. Be careful what you wish for! Ten lawyers from four
law firms involved in the litigation and nobody saw the issue.</span></div>
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<div class="elementToProof"><span style="font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);">In the second case, a clash of many strong personalities. Ultimately, the gifts were
accompanied by precatory language but nothing binding to restrict the use of the gifts.</span></div>
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<div><span style="font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);"> Bruce Moen</span></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 Philip N. Jones <pjones@duffykekel.com><br>
<b>Sent:</b> Thursday, February 1, 2024 12:46 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] IRA beneficiary with restrictions</font>
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<div dir="ltr">I vote with Diane.</div>
<div dir="ltr">Phil Jones</div>
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<div id="x_divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" color="#000000" style="font-size:11pt"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> on behalf of Diane J. Kiepe <DJKiepe@depdslaw.com><br>
<b>Sent:</b> Thursday, February 1, 2024 12:02:05 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] IRA beneficiary with restrictions</font>
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<p class="x_x_MsoNormal"><span style="font-family:"Times New Roman",serif">Ann,</span></p>
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<p class="x_x_MsoNormal"><span style="font-family:"Times New Roman",serif">While I have not encountered this problem, I believe there is no way that you can bind how the distribution will be used. All the Personal Representative has authority over non probate
assets that come into his/her possession. The note below states that the charities were named directly. Furthermore, while we all know are clients would never do anything wrong (</span><span style="font-family:"Segoe UI Emoji",sans-serif">😉</span><span style="font-family:"Times New Roman",serif">),
you are asking them to go off a written record based on a conversation they cannot confirm. This is not fair to ask, in my opinion. You could see that if it were allowed, a rouge PR may substitute their judgement for the decedents.</span></p>
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<p class="x_x_MsoNormal"><span style="font-family:"Times New Roman",serif">I might consider a letter, in writing, from the PR, saying what the intention/hopes of the funds were, based on a conversation with the decedent, as follows: (insert information). Then
you may add some language indicating the charity was specifically chosen and it would be a shame if a contribution was not used, at least in part, in a way the was consistent with the decedent’s wishes.
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<p class="x_x_MsoNormal"><span style="font-family:"Times New Roman",serif">Good luck.</span></p>
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<p class="x_x_MsoNormal"><i><span style="font-size:11.0pt; font-family:"Script MT Bold""> </span></i></p>
<p class="x_x_MsoNormal"><i><span style="font-size:11.0pt; font-family:"Script MT Bold"">Diane J. Kiepe</span></i></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt">Douglas Eden, P.S.</span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt">717 W. Sprague Ave., Suite 1500</span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt">Spokane, WA 99201</span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt"><a href="mailto:djkiepe@depdslaw.com"><span style="color:#467886">djkiepe@depdslaw.com</span></a></span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt">509-455-5300</span></p>
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<p class="x_x_MsoNormal"><b><span style="font-size:11.0pt; font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt; font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Anna Van Pelt<br>
<b>Sent:</b> Wednesday, January 31, 2024 2:33 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] IRA beneficiary with restrictions</span></p>
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<p class="x_x_MsoNormal"><span style="font-size:11.0pt; color:black">Good afternoon,</span><span style="color:black"></span></p>
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<p class="x_x_MsoNormal"><span style="font-size:11.0pt; color:black">I would love your thoughts on this scenario. </span><span style="color:black"></span></p>
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<p class="x_x_MsoNormal"><span style="font-size:11.0pt; color:black">Decedent designated several charities as beneficiaries of her IRA, and then gave oral instructions to her PR about how those funds should be restricted (for example, to be used as an endowment
for scholarships for women). The only written record of the restrictions is the PR's notes. While funds have not yet been distributed, at least one charity has been, shall we say, less than enthusiastic about the restrictions coming from the PR's notes from
the conversations with the decedent. Can the PR enforce the restrictions that they received orally from the decedent on the charities as a condition of receiving the funds, or are the restrictions unenforceable because they are not included in the beneficiary
designation? </span><span style="color:black"></span></p>
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<p class="x_x_MsoNormal" style="background:white"><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:#202124">Thanks,</span></p>
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<p class="x_x_MsoNormal" style="background:white"><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:#202124">Anna</span></p>
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<p class="x_x_MsoNormal" style="background:white"><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:#202124">(206) 635-7250</span></p>
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