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<p class="MsoNormal"><a name="_GoBack"></a><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Kristina:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">First, you can do a community property agreement that only applies to a particular piece of property. The benefit is that you get a full step up in tax basis
as opposed only a step up in basis to the decedent’s ½ under a JTWROS situation. Obviously, there are consequences to converting property to CP, and therefore, your client needs to be advised of that right although from the below, it looks like your client
may have already given ½ to his/her spouse. I am not sure why you would do TOD if the intent is for the surviving spouse to receive the asset. JTWROS would suffice, but again not receive the tax benefits if the property was held as CP.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">If you go the CP route, not only would I do a CP agreement, but I would probably have them execute a new deed placing the property into their names as husband
and wife as CP. Otherwise despite the CP agreement (unless you record it), the property record would show the property held as JTWROS, in which case either one of them could transfer or encumber his/her interest in the property without the consent of the
other because no third party would know (or have constructive knowledge) that it was CP.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:justify">
<span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">Marcus J. Fry<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">Lyon, Weigand & Gustafson, P.S.
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">P.O. Box 1689
<br>
Yakima, Washington 98907 <br>
Telephone: (509) 248-7220 <br>
Facsimile: (509) 575-1883 <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:justify">
<b><u><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D"><o:p><span style="text-decoration:none"> </span></o:p></span></u></b></p>
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<b><u><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">NOTICES:<o:p></o:p></span></u></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Kristina Driessen<br>
<b>Sent:</b> Wednesday, November 29, 2017 3:19 PM<br>
<b>To:</b> WSBA Real Property Listserv<br>
<b>Cc:</b> solo-and-small-practice-section@list.wsba.org<br>
<b>Subject:</b> Re: [WSBARP] joint tenants with rights of survivorship<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black">I know this has been posted before; but can someone explain the pit falls of putting property into joint tenants with rights of survivorship vs. two transfer
on death deeds.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black">The parties are married and one spouse executed a QCD to the other; so both names are on title at this point.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black">The parties are married, but wish to avoid a probate. A community property agreement is not the answer as there are children from a previous union. Unless, it
is possible to do a community property agreement that only relates to the real property?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black">I seem to recall the advantages of not doing the joint tenants with rights of survivorship, but am drawing a blank.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt"><i><span style="font-size:10.0pt;font-family:"Bookman Old Style","serif";color:black">Kristina A. Driessen<o:p></o:p></span></i></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Bookman Old Style","serif";color:black">Ryan & Driessen<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Bookman Old Style","serif";color:black">Auburn, WA. 98002<o:p></o:p></span></p>
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