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RCW 11.104A.050 (1) & (5) might be relevant. I'd analyze it by
considering if the house were a rental from which the estate was
receiving income but paying a lesser underlying mortgage. In such a
case, the last sentence of (5) appears to allow the mortgage
payments to be offset from the rental income that would be
distibuted, along with the principal (the house or its sale
proceeds), to beneficiaries who were specifically devised the house.
And even though the house may not be income-producing, the analysis
would be the same.<br>
<br>
Doug Schafer, in Tacoma.<br>
<br>
<div class="moz-cite-prefix">On 9/2/2020 4:22 PM, Andrew Hay wrote:<br>
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<p class="MsoNormal">Good question. There may be some case law
on the subject but I don’t know of it. Nothing jumps out at
me from Title 11.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Generally however, I prepare an accounting
for review and approval by all the heirs prior to
distribution. I put it on a excel worksheet and show
everything coming in and going out and how much everyone is
getting as their final share. I get people to approve that
and then do the final distro and declaration of completion.
If everyone approves it and cashes the check, then the heirs
would have a hard time complaining about anything and the
Declaration of completion gives the PR some pretty powerful
protections. So I would do the allocation option your client
prefers and circulate it and if no one complains, then close
it out on that basis.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">If heirs complain, then you can ask the
court for guidance on the subject. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">But I would do some research on case law
and take a good look through Title 11 first.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-family:"Berlin
Sans FB",sans-serif">Andrew Hay<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-family:"Berlin Sans
FB",sans-serif">Hay & Swann PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Berlin Sans
FB",sans-serif">201 S. 34<sup>th</sup> St.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Berlin Sans
FB",sans-serif">Tacoma, WA 98418<o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-family:"Berlin
Sans FB",sans-serif"><a
href="http://www.washingtonlaw.net/"
moz-do-not-send="true"><span style="color:#0563C1">www.washingtonlaw.net</span></a><o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Berlin
Sans FB",sans-serif"><a
href="mailto:andrewhay@washingtonlaw.net"
moz-do-not-send="true"><span style="color:#0563C1">andrewhay@washingtonlaw.net</span></a><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-family:"Berlin Sans
FB",sans-serif">253.272.2400 (w)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Berlin Sans
FB",sans-serif">253.377.3085 (c)<o:p></o:p></span></p>
<br>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1
1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b>
<a class="moz-txt-link-abbreviated" href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>
<a class="moz-txt-link-rfc2396E" href="mailto:wsbarp-bounces@lists.wsbarppt.com"><wsbarp-bounces@lists.wsbarppt.com></a>
<b>On Behalf Of </b>Gerald Sprute<br>
<b>Sent:</b> Wednesday, September 2, 2020 3:50 PM<br>
<b>To:</b> <a class="moz-txt-link-abbreviated" href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBARP] Estate Expenses question<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal"
style="margin-bottom:8.0pt;line-height:105%"><span
style="color:black">Question regarding reimbursement for
estate expenses: <o:p></o:p></span></p>
<p class="MsoNormal"
style="margin-bottom:8.0pt;line-height:105%"><span
style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal"
style="margin-bottom:8.0pt;line-height:105%"><span
style="color:black">A&B will inherit proceeds from
house sale <o:p></o:p></span></p>
<p class="MsoNormal"
style="margin-bottom:8.0pt;line-height:105%"><span
style="color:black">A,B C and D will inherit the
remainder <o:p></o:p></span></p>
<p class="MsoNormal"
style="margin-bottom:8.0pt;line-height:105%"><span
style="color:black">A is the executor, spent her own money
paying the mortgage and utilities while the house was on
the market. Now that the house is sold, where does she
get reimbursed for “loaning” money to the estate? <o:p></o:p></span></p>
<ul type="disc">
<li class="MsoNormal"
style="color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1
level1 lfo3">
<span style="font-size:12.0pt">From the house proceeds
because it only benefitted A&B, <o:p></o:p></span></li>
<li class="MsoNormal"
style="color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1
level1 lfo3">
<span style="font-size:12.0pt">or from the remainder as an
“estate admin” expense? <br>
<br>
If it makes a difference, the mortgage is mostly
interest payments so there is no real increase in equity
due to the mortgage being paid (the loan just stayed out
of default which would have complicated the sale) <o:p></o:p></span></li>
</ul>
<p class="MsoNormal"><span
style="font-size:12.0pt;color:black"><o:p> </o:p></span></p>
</div>
<div>
<div>
<p class="MsoNormal"><span
style="font-size:12.0pt;color:black">Jerry Sprute <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-size:12.0pt;color:black"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-size:12.0pt;color:black"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-size:12.0pt;color:black"><o:p> </o:p></span></p>
</div>
<div id="Signature">
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt">Law
Office of Gerald A. Sprute<br>
P.O. Box 1657<br>
Duvall, WA 98019<br>
Tel: (425) 892-4079<br>
Fax: (425) 844-9151<br>
<a href="http://www.sprutelaw.com" target="_blank"
moz-do-not-send="true">www.sprutelaw.com </a><br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<o:p></o:p></p>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<p class="MsoNormal"><b><span
style="font-size:7.5pt;color:blue">Confidentiality
Notice:</span></b><span
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