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<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Times New Roman",serif">I don’t see a problem with your approach, but I have a few comments:<o:p></o:p></span></p>
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<li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo1"><span style="font-size:16.0pt;font-family:"Times New Roman",serif">Don’t tie it to a particular rating or other factor. Give the PR broad sole discretion. That will help prevent
a disgruntled charity from bringing suit to force a distribution.<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo1"><span style="font-size:16.0pt;font-family:"Times New Roman",serif">As for the estate tax charitable deduction, I believe that the federal tax law is that you can still get the charitable
deduction if you give the PR the discretion to select the charities, but do not give the PR the discretion to select the total amount passing to charity. I believe that Reg. §20.2055-2(b)(1) says this, in a roundabout way.<o:p></o:p></span></li></ol>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Times New Roman",serif">Phil Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.0pt;color:#365F91;mso-ligatures:none">Philip N. Jones</span><span style="color:#1F497D;mso-ligatures:none"> |</span><span style="font-size:13.0pt;color:black;mso-ligatures:none">Duffy Kekel LLP</span><span style="color:#1F497D;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black;mso-ligatures:none">900 S.W. Fifth Ave., Suite 2500, Portland OR 97204<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black;mso-ligatures:none">(503) 226-1371 (main) ) | (503) 226-3574 (fax)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black;mso-ligatures:none">(503) 853-1482 (cell)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><a href="mailto:pjones@duffykekel.com"><span style="color:black">pjones@duffykekel.com</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="mso-ligatures:none">From:</span></b><span style="mso-ligatures:none"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Sharon Rutberg<br>
<b>Sent:</b> Thursday, June 13, 2024 2:16 PM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] PR discretion to assess quality of charitable beneficiaries<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Hello, listmates –<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">A client has asked if she can include in her will a requirement that the PR withhold a distribution to a named charitable beneficiary that has fallen below a certain quality, tested in some way such as a low score on Charity Navigator.
Has any of you successfully given the PR discretion to refuse a charitable distribution on a basis such as this?
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I told client that doing so could cause trouble come probate time, and that it might be better if she checks her named charities every few years and makes changes on her own as she sees fit. However, I also agreed to see if someone out
there has another solution.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Many thanks,<o:p></o:p></p>
<p class="MsoNormal">Sharon <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Sharon Rutberg, Attorney at Law</span><span style="color:black;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Salmon Bay Law Group, PLLC</span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">1734 NW Market St.</span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Seattle, WA 98107</span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">206-735-3177, ext. 1</span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><a href="mailto:sharon@salmonbaylaw.com"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif">sharon@salmonbaylaw.com</span></a></span><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">
</span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Website:
<a href="http://www.salmonbaylaw.com/">www.salmonbaylaw.com</a></span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Washington State Bar #47055<br>
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<p class="MsoNormal"><o:p> </o:p></p>
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