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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Mark,<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif"> Is there a Will or Trust that addresses the payment of estate tax? If not, then look at RCW 83.110A. If the retirement account is part of the gross estate, then it may depend
on whether it is an IRA or a plan subject to ERISA. If ERISA is applicable, there may be federal preemption issues.
<o:p></o:p></span></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><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Mark Vohr<br>
<b>Sent:</b> Thursday, November 7, 2024 5:41 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Abatement Question<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">Have not run into this before, and after some research I’m not sure so I’m hoping someone out there knows. Question – Can the court abate funds paid to a beneficiary of
a retirement account to pay Washington State estate taxes? I don’t think so, because, as we know, retirement assets are, for the most part, exempt from collection from most creditors. Can someone confirm whether I’m right?
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<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Times New Roman",serif">Regards,</span><span style="font-size:16.0pt;font-family:"Times New Roman",serif;mso-ligatures:none"><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>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Times New Roman",serif">Mark<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:14.0pt;font-family:"Bradley Hand ITC"">Ohana Fiduciary Corp.<o:p></o:p></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:14.0pt;font-family:"Bradley Hand ITC"">A Washington Chartered Trust Company</span></b><span style="font-size:10.0pt;font-family:"Bradley Hand ITC""><o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:12.0pt;font-family:"Bradley Hand ITC"">Mark C. Vohr, J.D., CPGC, Principal<o:p></o:p></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:12.0pt;font-family:"Bradley Hand ITC"">155 NE 100<sup>th</sup> St., Suite 209 Seattle, WA 98125<o:p></o:p></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:12.0pt;font-family:"Bradley Hand ITC"">T: (206) 782-1189 F: (206) 782-1434<o:p></o:p></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:12.0pt;font-family:"Calisto MT",serif"><a href="mailto:mcv@ohanafc.com"><span style="font-family:"Calibri",sans-serif;color:#0563C1">mcv@ohanafc.com</span></a></span><span style="font-size:12.0pt;font-family:"Calibri",sans-serif">
</span><span style="font-size:12.0pt;font-family:"Calisto MT",serif"><a href="http://www.ohanafc.com/"><span style="font-family:"Calibri",sans-serif;color:#0563C1">www.ohanafc.com</span></a><o:p></o:p></span></p>
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