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<p class="MsoNormal">I think of the two beneficiary situation. If the answer is to divide the 100k estate two ways, then reduce the beneficiary who received the advancement by 12k and give it to the other beneficiary, there is nothing fair about that. The one
with the advancement ends up with 38k plus the 12k advancement, and the other beneficiary gets $62. If instead the beneficiary who wasn’t given the advancement gets $12k off the top and then they divide what is left (88k/2 = 44k each) now they are equal. (unless
you want to start discussing the time value of money, or that the advancement was a home that was worth 500k when gifted, but is worth 1 million now. Providing this clarity in the Wills we draft should be a priority.<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Lucida Calligraphy";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
</span></b><i><span style="font-family:"Garamond",serif;color:#1F497D">(she/her)<o:p></o:p></span></i></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Diane Kiepe<br>
<b>Sent:</b> Monday, November 2, 2026 1:28 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com>; Solo and Small Practice Section <solo-and-small-practice-section@list.wsba.org><br>
<b>Subject:</b> [WSBAPT] "fairness"<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt">I am not looking for what the law says below circumstance, but what you believe the decedent intended and what is "fair".<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:18.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:18.0pt">Advance to Child 1: $12,000. This amount is "to come out of your inheritance to be fair to everyone".<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:18.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:18.0pt">No one disputes this transaction. My question is on how you interpret fair (the plan is all kids equally). A first distribution to others in the same amount? Or, divide the estate amount by # of beneies,
reduce one share by that amount, and redistribute that amount to others? The beneficiaries will sign off but I keep waffling and would like your thoughts.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Georgia",serif;color:#38761D">Thank you.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Georgia",serif;color:#38761D">Diane Kiepe, J.D., LL.M. Taxation</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Georgia",serif;color:#38761D">Kiepe Estate and Probate, PLLC</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Georgia",serif;color:#38761D"><a href="mailto:diane@kiepelaw.com" target="_blank">diane@kiepelaw.com</a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Georgia",serif;color:#38761D">200 N. Mullan Rd., Suite 203</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Georgia",serif;color:#38761D">Spokane Valley, WA 99206</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Georgia",serif;color:#38761D">509-808-2087</span><o:p></o:p></p>
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