<div dir="ltr">I have now come across a similar issue in a case and am wondering if anyone ended up finding relevant case law on this issue? <div><br></div><div>A current matter involves a specific gift of a property that has not been transferred out of the estate, BUT the property taxes are due in two days. Absent any case law,
I think the consensus was that RCW 11.04.250 would naturally have the expenses allocated to the beneficiary? But I can see an argument that it would be unfair for the beneficiary to pay the taxes out of his own pocket before the estate has transferred title to him. In this case there is no rental income to offset the expenses, so the beneficiary would have to pay them himself. </div></div><br><div class="gmail_quote gmail_quote_container"><div dir="ltr" class="gmail_attr">On Fri, Nov 20, 2015 at 10:19 AM Tara <<a href="mailto:pugetsoundlaw@gmail.com">pugetsoundlaw@gmail.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div class="msg1917728397870606978"><div lang="EN-US"><div class="m_1917728397870606978WordSection1"><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:rgb(31,73,125)">If there is no agreement or directions from the beneficiary who is expected to receive a specific gift and there would be a substantial impact on an heir or group of heirs, then this would be a perfect situation for the PR to Petition for Instructions. A PR with nonintervention powers can invoke the power of the Court for a specific issue and allow the Court to take the lead in determining a potential controversy concerning the administration of the Estate before it actually becomes a dispute. RCW 11.96A.020(2) and RCW 11.96A.040(3).<u></u><u></u></span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:rgb(31,73,125)">I like this tool when the PR is in a tough spot or there is likely to be a fight on the horizon. It is transparent and helps shifts some of the risk posed by taking a particular action from the PR and places it back in the court’s hands. The Petition for Instructions can lay out the facts, propose a course of action and alternatives, and ask the court to enter an order endorsing the correct path. It gives everyone notice and an opportunity to object before any perceived damage has been done. And gets the court’s seal of approval in advance for the PR’s actions, which should cut off or quell complaints and challenges later. Heirs will more readily accept the negative consequences of a course of action that was directed by the court, than one independently decided by and acted on by the PR. Also, it is usually a lower administrative cost to ask for directions from the court in advance, rather than respond to challenges for waste or mismanagement of the estate later.<u></u><u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u><u></u></span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:rgb(31,73,125)">Tara M. Roberts<u></u><u></u></span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:rgb(31,73,125)">Puget Sound Law pllc<u></u><u></u></span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:rgb(31,73,125)"><a href="mailto:roberts@pugetsoundlaw.com" target="_blank">roberts@pugetsoundlaw.com</a><u></u><u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-size:8pt;font-family:"Book Antiqua",serif;color:rgb(31,73,125)">******************************<br>The information contained in this email may be privileged and confidential information intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, or copying of the email is strictly prohibited. If you have received this email in error, please notify us immediately and delete the original message and any copies you may have. Thank you.<br>******************************<u></u><u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:rgb(31,73,125)"><u></u> <u></u></span></p><div><div style="border-width:1pt medium medium;border-style:solid none none;border-color:rgb(225,225,225) currentcolor currentcolor;padding:3pt 0in 0in"><p class="MsoNormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Eric Nelsen<br><b>Sent:</b> Thursday, November 19, 2015 9:53 AM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBAPT] Allocation of Estate costs to specific property causing the cost<u></u><u></u></p></div></div><p class="MsoNormal"><u></u> <u></u></p><p class="MsoNormal"><span style="color:rgb(31,73,125)">Yep--I can understand the equitable argument, and I know it's a common practice in administering estates. I just can't find any actual legal authority for a PR to allocate expenses in that way, absent agreement of the involved beneficiary.<u></u><u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">Sincerely,<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">Eric<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">Eric C. Nelsen<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">SAYRE LAW OFFICES, PLLC<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">1320 University St<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">Seattle WA 98101-2837<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">phone 206-625-0092<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">fax 206-625-9040<u></u><u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><div><div style="border-width:1pt medium medium;border-style:solid none none;border-color:rgb(181,196,223) currentcolor currentcolor;padding:3pt 0in 0in"><p class="MsoNormal"><b><span style="font-size:10pt;font-family:Tahoma,sans-serif">From:</span></b><span style="font-size:10pt;font-family:Tahoma,sans-serif"> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">mailto:wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Heather deVrieze<br><b>Sent:</b> Thursday, November 19, 2015 9:20 AM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Allocation of Estate costs to specific property causing the cost<u></u><u></u></span></p></div></div><p class="MsoNormal"><u></u> <u></u></p><p class="MsoNormal"><span style="color:rgb(31,73,125)">Eric,<u></u><u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)">I have, without specific statutory authority, but what I see as common sense offset expenses related to specific property against income from that property. For example, rental property which is gifted to a particular beneficiary has rental income, out of the rents taxes, insurance, even mortgage payments on that property can be made, with the net rents due to the specific beneficiary. If there is no income against which to offset the expenses, I think there is an argument to be made that the beneficiary of the property owes the cost of those necessary items (property taxes, etc.), but if they didn’t have a say (like the new roof) it might be harder to argue.<u></u><u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)">Heather<u></u><u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><div><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-size:16pt;font-family:"Vladimir Script";color:rgb(31,73,125)">Heather S. de Vrieze</span><b><span style="font-size:16pt;color:rgb(31,73,125)"><br></span></b><i><span style="font-family:Garamond,serif;color:rgb(31,73,125)">Attorney-at-Law<u></u><u></u></span></i></p><p class="MsoNormal"><i><span style="font-family:Garamond,serif;color:rgb(31,73,125)"><img border="0" width="264" height="147" id="m_1917728397870606978_x0000_i1025" src="cid:ii_19dd6306f444ce8e91" alt="cid:image001.jpg@01D013C2.30F35160"></span></i><i><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(31,73,125)"><u></u><u></u></span></i></p><p class="MsoNormal"><span style="font-size:10pt;font-family:Nyala;color:rgb(68,82,78)">3909 California Avenue SW<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:10pt;font-family:Nyala;color:rgb(68,82,78)">Seattle, WA 98116-3705 <u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:10pt;font-family:Nyala;color:rgb(68,82,78)">(206)938-5500 <u></u><u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><a href="mailto:heatherd@westseattlelaw.com" target="_blank"><span style="font-size:10pt;font-family:Nyala;color:rgb(68,82,78)">heatherd@westseattlelaw.com</span></a></span><span style="font-size:10pt;font-family:Nyala;color:rgb(68,82,78)"> <u></u><u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><a href="http://www.westseattlelaw.com/" target="_blank"><span style="font-size:10pt;font-family:Nyala;color:rgb(68,82,78)">www.westseattlelaw.com</span></a></span><span style="font-size:10pt;font-family:Nyala;color:rgb(68,82,78)"> <u></u><u></u></span></p><p class="MsoNormal"><span style="font-family:Nyala;color:rgb(68,82,78)"><u></u> <u></u></span></p><p class="MsoNormal"><b><span style="font-size:9pt;font-family:Arial,sans-serif;color:rgb(0,46,138)">Click here to connect with de Vrieze | Carney on Facebook: </span><span style="color:rgb(31,73,125)"> </span></b><a href="https://www.facebook.com/DeVriezeCarney" target="_blank"><b><span style="text-decoration:none"><img border="0" width="100" height="30" id="m_1917728397870606978Picture_x0020_1" src="cid:ii_19dd6306f445b16b22" alt="FB Logo"></span></b></a><span style="font-family:Nyala;color:rgb(68,82,78)"><u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:8pt;color:rgb(166,166,166)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-size:8pt;color:rgb(166,166,166)">CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.</span><span style="font-size:16pt;font-family:Cambria,serif;color:blue"><u></u><u></u></span></p></div><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><div><div style="border-width:1pt medium medium;border-style:solid none none;border-color:rgb(225,225,225) currentcolor currentcolor;padding:3pt 0in 0in"><p class="MsoNormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">mailto:wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Eric Nelsen<br><b>Sent:</b> Wednesday, November 18, 2015 5:23 PM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBAPT] Allocation of Estate costs to specific property causing the cost<u></u><u></u></p></div></div><p class="MsoNormal"><u></u> <u></u></p><p class="MsoNormal"><span style="color:rgb(31,73,125)">I didn't get many responses, but so far no one has come up with any case law or theory that avoids the basic rule under Ch. 11.10 RCW, where estate expenses and debts simply abate estate property ratably in accordance with their classification as gifts. So, I think the authority I thought was out there, ain't.<u></u><u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">Sincerely,<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">Eric<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">Eric C. Nelsen<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">SAYRE LAW OFFICES, PLLC<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">1320 University St<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">Seattle WA 98101-2837<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">phone 206-625-0092<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt;color:rgb(31,73,125)">fax 206-625-9040<u></u><u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><p class="MsoNormal"><span style="color:rgb(31,73,125)"><u></u> <u></u></span></p><div><div style="border-width:1pt medium medium;border-style:solid none none;border-color:rgb(181,196,223) currentcolor currentcolor;padding:3pt 0in 0in"><p class="MsoNormal"><b><span style="font-size:10pt;font-family:Tahoma,sans-serif">From:</span></b><span style="font-size:10pt;font-family:Tahoma,sans-serif"> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">mailto:wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Eric Nelsen<br><b>Sent:</b> Friday, November 06, 2015 12:09 PM<br><b>To:</b> WSBA Probate & Trust listserve (<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>)<br><b>Subject:</b> [WSBAPT] Allocation of Estate costs to specific property causing the cost<u></u><u></u></span></p></div></div><p class="MsoNormal"><u></u> <u></u></p><p class="MsoNormal">I cannot find the authority that I swear is out there--<u></u><u></u></p><p class="MsoNormal"><u></u> <u></u></p><p class="MsoNormal">Estate expenses (costs of administration, post-death expenses) are normally paid from estate assets pursuant to the abatement statutes, RCW 11.10.<u></u><u></u></p><p class="MsoNormal"><u></u> <u></u></p><p class="MsoNormal">But, if the Estate includes an item property that causes specific expenses – for example, a house that requires a new roof to prevent new substantial damage from leaks during the rainy season, or even just payment of delinquent real property taxes – it is permissible to charge those specific expenses against that specific property.<u></u><u></u></p><p class="MsoNormal"><u></u> <u></u></p><p class="MsoNormal">In such a case, if the property is given to a particular heir (by specific bequest, or other distribution in kind), that heir's share of the estate is therefore charged specially with those expenses.<u></u><u></u></p><p class="MsoNormal"><u></u> <u></u></p><p class="MsoNormal">Anyone have authority, statutory or case law? Or am I searching for something that isn't there?<u></u><u></u></p><p class="MsoNormal"><u></u> <u></u></p><p class="MsoNormal"><span style="font-size:12pt">Sincerely,<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-size:12pt">Eric<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-size:12pt">Eric C. Nelsen<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt">SAYRE LAW OFFICES, PLLC<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt">1320 University St<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt">Seattle WA 98101-2837<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt">phone 206-625-0092<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:12pt">fax 206-625-9040<u></u><u></u></span></p><p class="MsoNormal"><u></u> <u></u></p></div></div>_______________________________________________<br>
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<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" rel="noreferrer" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></div></blockquote></div><div><br clear="all"></div><div><br></div><span class="gmail_signature_prefix">-- </span><br><div dir="ltr" class="gmail_signature"><div dir="ltr"><div><span style="color:rgb(68,84,106);font-size:10pt;font-family:Garamond,serif"><br></span></div><span style="color:rgb(68,84,106);font-size:10pt;font-family:Garamond,serif"><div><span style="color:rgb(68,84,106);font-size:10pt;font-family:Garamond,serif">Sincerely,</span></div><div><span style="color:rgb(68,84,106);font-size:10pt;font-family:Garamond,serif"><br></span></div><div><span style="color:rgb(68,84,106);font-size:10pt;font-family:Garamond,serif"><img src="https://dimensionlaw.com/wp-content/uploads/2026/01/Julie-Martiniello-Email-Signature.jpg" width="420" height="210"><br></span></div></span><span style="color:rgb(68,84,106);font-size:10pt;font-family:Garamond,serif"><div><span style="color:rgb(68,84,106);font-size:10pt;font-family:Garamond,serif"><br></span></div></span><span style="color:rgb(34,34,34)"> </span>📦<span style="color:rgb(34,34,34)"> </span><strong style="color:rgb(34,34,34)">WE HAVE MOVED!</strong><span style="color:rgb(34,34,34)"> </span><b style="color:rgb(34,34,34)"><font color="#ff0000">Our new office address is: 14973 Interurban Ave S, Suite 200, Tukwila, WA 98168</font></b><div><span style="color:rgb(68,84,106);font-size:10pt;font-family:Garamond,serif"><br></span></div><div><span style="color:rgb(68,84,106);font-size:10pt;font-family:Garamond,serif">PRIVILEGED AND CONFIDENTIAL: </span><span style="color:rgb(68,84,106);font-size:10pt;font-family:Garamond,serif">This email (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the intended recipient, you are notified that any review, dissemination, distribution or copying of this email is prohibited. If you have received this email in error, please immediately notify us by email, facsimile, or telephone; return the email to us at the email address below; and destroy all paper and electronic copies. </span></div></div></div>
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