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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>HC is the AIF for his wife, who now lacks the capacity to sign a new POA. HC would like to allow his son-in-law to take over handling his wife’s affairs, but if he resigns as AIF the successors are the couple’s 3 children as co-AIFs, which I gather would be a nightmare scenario. The wife’s POA was drafted in another jurisdiction and contains the provision that the Agent (HC) may designate an ancillary agent, which I think meets the requirements for delegating authority under RCW 11.125.140(8) (If anyone disagrees, by all means let me know). However, the POA says that the husband may only name an ancillary agent who is “not related or subordinate to (the husband) within the meaning of Section 672 (c) of the IRC.” According to that section the “issue” of the grantor are considered subordinate and related. Does anyone have experience with this section? Does a son-in-law count as “issue” or is there some other reason he would be disqualified? Thanks in advance for any thoughts. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='mso-ligatures:none'>Susan E. Spuller<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'>Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'> <o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'>Peterson Spuller, PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'><a href="https://www.google.com/maps/search/345+Knechtel+Way+NE,+Suite+102+Bainbridge+Island,+WA+98110?entry=gmail&source=g"><span style='color:blue'>345 Knechtel Way NE, Suite 102</span></a><o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'><a href="https://www.google.com/maps/search/345+Knechtel+Way+NE,+Suite+102+Bainbridge+Island,+WA+98110?entry=gmail&source=g"><span style='color:blue'>Bainbridge Island, WA 98110</span></a><o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'>206.855.9293<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ligatures:none'>Fax: 206.678.0105<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><i><span style='mso-ligatures:none'>The information contained in this email is confidential and may also be attorney-client privileged. The information is intended only for the use of the individual or entity to whom it is addressed. If you are not the intended recipient, or the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any use, dissemination, distribution or copying of this communication is strictly prohibited. If you have received this email in error, please immediately notify me by replying to this email and delete the original. Thank you.</span></i><span style='mso-ligatures:none'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>