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<p>IMHO it's a carry over from when more estates were taxed--it
would clearly be double taxation.</p>
<p>Also, it would frequently be a bit of a nightmare to figure out
the basis of an assets of a deceased.</p>
<pre class="moz-signature" cols="72">Kary L. Krismer
John L. Scott/KMS Renton
206 723-2148</pre>
<div class="moz-cite-prefix">On 10/1/2018 11:37 AM, Rod Harmon
wrote:<br>
</div>
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p.list--plain--bullet4, li.list--plain--bullet4, div.list--plain--bullet4
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mso-list:l6 level1 lfo30;
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mso-list:l1 level7 lfo37;
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p.bullet, li.bullet, div.bullet
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margin-left:.5in;
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mso-list:l8 level1 lfo19;
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p.quote, li.quote, div.quote
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margin-right:0in;
margin-bottom:6.0pt;
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p.intensequote, li.intensequote, div.intensequote
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margin-right:0in;
margin-bottom:6.0pt;
margin-left:0in;
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font-family:"Times New Roman",serif;}
span.heading1char0
{mso-style-name:heading1char;
mso-style-priority:9;
font-weight:bold;
text-decoration:underline;}
span.c-black
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span.c-blue
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color:blue;}
span.c-demo
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mso-style-priority:1;
color:green;
font-style:italic;}
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mso-style-priority:1;
color:red;
display:none;
font-style:normal;}
span.c-red
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color:red;}
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mso-style-priority:1;
text-decoration:line-through;}
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span.f--strikethrough
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text-decoration:line-through;}
span.quotechar0
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font-style:italic;}
span.intensequotechar0
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mso-style-priority:30;
color:#4F81BD;
font-weight:bold;
font-style:italic;}
span.heading2char0
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text-transform:uppercase;
font-weight:bold;
text-decoration:underline;}
span.heading3char0
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font-weight:bold;
text-decoration:underline;}
span.heading4char0
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text-decoration:underline;}
span.c-cite
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color:blue;
font-style:italic;}
span.c-editting
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color:maroon;
text-decoration:underline;}
span.hyperlink--toc1--nounderline
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color:blue;
text-decoration:none none;}
span.hyperlink--level1--character
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color:blue;
font-weight:bold;
text-decoration:underline;}
span.hyperlink--level2--character
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color:blue;
font-weight:bold;
text-decoration:none none;}
span.hyperlink--level3--character
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color:blue;}
span.hyperlink--level4--character
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color:#126CB6;
font-style:italic;}
span.hyperlink--toc2--nounderline--largeitalic
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color:blue;
font-style:italic;}
span.hyperlink--toc3--nounderline--smallitalic
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color:blue;
font-style:italic;
text-decoration:none none;}
span.EmailStyle151
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font-family:"Times New Roman",serif;
color:windowtext;}
span.EmailStyle152
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font-family:"Arial",sans-serif;
color:navy;}
span.EmailStyle153
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font-family:"Calibri",sans-serif;
color:#1F497D;}
span.EmailStyle154
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font-family:"Calibri",sans-serif;
color:windowtext;}
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font-size:10.0pt;}
@page WordSection1
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margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
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mso-level-number-position:left;
margin-left:.75in;
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<div class="WordSection1">
<p class="MsoNormal"><font size="2" face="Calibri"
color="#1f497d"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Would
someone explain to me the rationale for the step-up in
basis upon death for property in (the vast majority of)
estates that have no estate tax liability? It has always
struck me as an undeserved windfall to the heirs.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"
color="#1f497d"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">And
why wasn’t its elimination included in the 2017 tax
reform? Wouldn’t it be an easily gained windfall to the US
Treasury?<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"
color="#1f497d"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="4"
face="Arial" color="#1f497d"><span
style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rod
Harmon</span></font><font size="2" face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><b><font
size="4" face="Arial" color="#1f497d"><span
style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"> </span></font></b><font
size="2" face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><b><font
size="4" face="Arial" color="#1f497d"><span
style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold">RODNEY
T. HARMON</span></font></b><font size="2" face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><b><font
size="2" face="Arial" color="#1f497d"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold">
Attorney at Law</span></font></b><font size="2"
face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="2"
face="Arial" color="#1f497d"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">
P.O. Box 1066</span></font><font size="2" face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="2"
face="Arial" color="#1f497d"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">
Bothell, WA 98041</span></font><font size="2"
face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="2"
face="Arial" color="#1f497d"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">
Tel: (425) 402-7800</span></font><font size="2"
face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="2"
face="Arial" color="#1f497d"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">
Fax: (425) 458-9096</span></font><font size="2"
face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="2"
face="Arial" color="#1f497d"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <a
href="http://www.rodharmon.com" moz-do-not-send="true"><font
color="#0563c1"><span style="color:#0563C1">www.rodharmon.com</span></font></a></span></font><font
size="2" face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="2"
face="Arial" color="#1f497d"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <a
href="mailto:rodharmon@msn.com" moz-do-not-send="true"><font
color="#0563c1"><span style="color:#0563C1">rodharmon@msn.com</span></font></a></span></font><font
size="2" face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></font></p>
<p class="MsoNormal"
style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt"><font
size="2" face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"
color="#1f497d"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"
color="#1f497d"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></font></p>
<div>
<div style="border:none;border-top:solid #E1E1E1
1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><b><font
size="2" face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;font-weight:bold">From:</span></font></b><font
size="2" face="Calibri"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif">
<a class="moz-txt-link-abbreviated" href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>
[<a class="moz-txt-link-freetext" href="mailto:wsbarp-bounces@lists.wsbarppt.com">mailto:wsbarp-bounces@lists.wsbarppt.com</a>] <b>
<span style="font-weight:bold">On Behalf Of </span></b>RebeccaWiess<br>
<b><span style="font-weight:bold">Sent:</span></b>
Monday, October 1, 2018 9:22 AM<br>
<b><span style="font-weight:bold">To:</span></b> 'WSBA
Real Property Listserv'
<a class="moz-txt-link-rfc2396E" href="mailto:wsbarp@lists.wsbarppt.com"><wsbarp@lists.wsbarppt.com></a>;
<a class="moz-txt-link-abbreviated" href="mailto:solo-and-small-practice-section@list.wsba.org">solo-and-small-practice-section@list.wsba.org</a>;
<a class="moz-txt-link-abbreviated" href="mailto:creditor-debtor-section@list.wsba.org">creditor-debtor-section@list.wsba.org</a>;
<a class="moz-txt-link-abbreviated" href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br>
<b><span style="font-weight:bold">Subject:</span></b>
Re: [WSBARP] Quit Claim Deed to Trust<o:p></o:p></span></font></p>
</div>
</div>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span
style="font-size:12.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Arial" color="navy"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">I
know I’m late to this topic, but it’s an excuse to remind
all that property in a trust does not get a stepped up
basis when an owner dies. Family trusts as an estate
planning tool can cause big time tax bills when the heirs
sell low basis property out of the trust following a
death.
<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Arial" color="navy"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Arial" color="navy"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Rebecca
K. Wiess<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Arial" color="navy"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">421
24th Avenue East<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Arial" color="navy"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Seattle,
WA 98112<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Arial" color="navy"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Phone
206 329-6638<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Arial" color="navy"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"><a
href="mailto:rwiess@foxinternet.net"
moz-do-not-send="true">rwiess@foxinternet.net</a> <o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Arial" color="navy"><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"><o:p> </o:p></span></font></p>
<div>
<div class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt;text-align:center"
align="center">
<font size="3" face="Times New Roman"><span
style="font-size:12.0pt">
<hr size="2" align="center" width="100%">
</span></font></div>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><b><font
size="2" face="Tahoma"><span
style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-weight:bold">From:</span></font></b><font
size="2" face="Tahoma"><span
style="font-size:10.0pt;font-family:"Tahoma",sans-serif">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true">wsbarp-bounces@lists.wsbarppt.com</a>
[<a href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true">mailto:wsbarp-bounces@lists.wsbarppt.com</a>]
<b><span style="font-weight:bold">On Behalf Of </span></b>Dave
Culbertson<br>
<b><span style="font-weight:bold">Sent:</span></b>
Friday, September 07, 2018 4:51 PM<br>
<b><span style="font-weight:bold">To:</span></b> <a
href="mailto:solo-and-small-practice-section@list.wsba.org"
moz-do-not-send="true">
solo-and-small-practice-section@list.wsba.org</a>; <a
href="mailto:creditor-debtor-section@list.wsba.org"
moz-do-not-send="true">
creditor-debtor-section@list.wsba.org</a>; <a
href="mailto:wsbapt@lists.wsbarppt.com"
moz-do-not-send="true">
wsbapt@lists.wsbarppt.com</a>; <a
href="mailto:wsbarp@lists.wsbarppt.com"
moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a><br>
<b><span style="font-weight:bold">Subject:</span></b>
[WSBARP] Quit Claim Deed to Trust</span></font><o:p></o:p></p>
</div>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span
style="font-size:12.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="3"
face="Times New Roman"><span style="font-size:12.0pt">Hello,
Listmates.<o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="3"
face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="3"
face="Times New Roman"><span style="font-size:12.0pt">I have
a client who needs to transfer a parcel of land to her
revocable trust (set up for probate purposes). I’m
assuming this is like any other QCD, but thought I would
check if there is any hidden wrinkle when doing a QCD from
an individual to a trust. Thanks for any pointers.<o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="3"
face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="3"
face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="3"
face="Times New Roman"><span style="font-size:12.0pt">Best
Regards,<o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="3"
face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="3"
face="Times New Roman"><span style="font-size:12.0pt">Dave
Culbertson<o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="3"
face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><b><font
size="3" face="Times New Roman"><span
style="font-size:12.0pt;font-weight:bold">The Law Office
of Davisson Culbertson, PLLC</span></font></b><o:p></o:p></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><i><font
size="3" face="Times New Roman"><span
style="font-size:12.0pt;font-style:italic">19909
Ballinger Way NE<o:p></o:p></span></font></i></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><i><font
size="3" face="Times New Roman"><span
style="font-size:12.0pt;font-style:italic">Shoreline, WA
98102<o:p></o:p></span></font></i></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><i><font
size="3" face="Times New Roman"><span
style="font-size:12.0pt;font-style:italic"><o:p> </o:p></span></font></i></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><i><font
size="3" face="Times New Roman"><span
style="font-size:12.0pt;font-style:italic">Office Line:
(425) 252-0300<o:p></o:p></span></font></i></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><i><font
size="3" face="Times New Roman"><span
style="font-size:12.0pt;font-style:italic">Cell: (206)
478-8134<o:p></o:p></span></font></i></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><i><font
size="3" face="Times New Roman"><span
style="font-size:12.0pt;font-style:italic">FAX: (866)
867-7796<o:p></o:p></span></font></i></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><i><font
size="3" face="Times New Roman"><span
style="font-size:12.0pt;font-style:italic"><o:p> </o:p></span></font></i></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="3"
face="Times New Roman"><span style="font-size:12.0pt"><a
href="mailto:dculbertson@culbertsonlawoffice.com"
target="_blank" moz-do-not-send="true"><i><span
style="font-style:italic">dculbertson@culbertsonlawoffice.com</span></i></a><o:p></o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><i><font
size="3" face="Times New Roman"><span
style="font-size:12.0pt;font-style:italic"><o:p> </o:p></span></font></i></p>
<p class="MsoNormal"
style="mso-margin-top-alt:auto;margin-bottom:0in;margin-bottom:.0001pt">
<font size="3" face="Times New Roman"><span
style="font-size:12.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"
style="margin-bottom:0in;margin-bottom:.0001pt"><font size="3"
face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span
style="font-size:12.0pt"><o:p> </o:p></span></font></p>
</div>
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<pre wrap="">_______________________________________________
WSBARP mailing list
<a class="moz-txt-link-abbreviated" href="mailto:WSBARP@lists.wsbarppt.com">WSBARP@lists.wsbarppt.com</a>
<a class="moz-txt-link-freetext" href="http://mailman.fsr.com/mailman/listinfo/wsbarp">http://mailman.fsr.com/mailman/listinfo/wsbarp</a></pre>
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