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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#467886" vlink="#96607D" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>Colleagues:<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>Mom and Dad are parents of two children. Mom inherits a parcel of RP, and dies very soon after. Without a Will. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>Per intestacy, Dad gets ½ and two children get ¼ each. Both children want Dad to receive the entire parcel. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>This may be a silly question – but I am trying to figure out the best way to accomplish getting the entire RP to Dad. It seems to me the cleanest route would be a two step process: Administrator’s Deed to Dad and two children, then two children QCD their interest to Dad. Gift tax is not an issue.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>Would others handle this differently? Disclaimer? TEDRA?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>Thanks in advance for any pearls of wisdom.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>Jim Dolan<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>=========================<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>Jones Butler Dolan, PS<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>P.O. Box 458<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>10027 SR 532<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>Stanwood, WA 98292<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>(tel) 360-336-2939<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Calibri",sans-serif;color:#0E2841'>(fax) 360-336-2949<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>