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</v:background></xml><![endif]--><div class=WordSection1><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:windowtext'>Decedent had executed a legacy trust providing for the annual distribution of 70% of the net income to six beneficiaries for up to 35 years, coupled with a restriction on invasion of the corpus for supplemental care, education, etc. The trust provides that 30% of the net income is to be reinvested annually. All beneficiaries would prefer to have the trust terminated and distributed in full. It seems that goal could be accomplished through a TEDRA agreement signed by all beneficiaries. Thoughts or comments would be appreciated. <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:windowtext'><o:p> </o:p></span></p><p class=MsoNormal style='margin-bottom:12.0pt'><b><span style='font-size:10.0pt;font-family:"Times New Roman",serif'>Robert E. West, Jr. <br></span></b><span style='font-size:10.0pt;font-family:"Times New Roman",serif'>WEST LAW OFFICES, P.S.<br>Attorneys at Law<br>332 1st Street NE <br>Auburn WA 98002 <br>Telephone: 253-351-9000 <br>Facsimile: 253-833-5322<br>E-mail: <i><a href="mailto:rwest@westlawoffices.com"><span style='color:blue'>rwest@westlawoffices.com</span></a></i></span><span style='font-size:10.0pt;font-family:"Arial",sans-serif'><br></span><span style='font-size:10.0pt;font-family:"Times New Roman",serif'>Website: <i><a href="http://www.westlawoffices.com/"><span style='color:blue'>www.WestLawOffices.com</span></a></i> </span><span style='font-size:10.0pt;font-family:"Arial",sans-serif'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:7.5pt;font-family:"Arial Black",sans-serif;color:gray'>Confidentiality:</span><span style='font-size:7.5pt;font-family:"Arial",sans-serif;color:gray'> If you have received this email in error please reply to me and delete your copy immediately as this email may contain attorney-client privileged and/or confidential information which should not be reproduced or distributed in any way.</span><span style='font-family:"Times New Roman",serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial Black",sans-serif;color:gray'>IRS Circular 230 Notice:</span><span style='font-size:7.5pt;font-family:"Arial",sans-serif;color:gray'> To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.</span><span style='font-size:10.0pt;font-family:"Arial",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>