<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:x="urn:schemas-microsoft-com:office:excel" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Cambria;
panose-1:2 4 5 3 5 4 6 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph
{mso-style-priority:34;
margin-top:0in;
margin-right:0in;
margin-bottom:0in;
margin-left:.5in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
span.EmailStyle20
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:#244061;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
/* List Definitions */
@list l0
{mso-list-id:410273445;
mso-list-template-ids:-1255882680;}
@list l1
{mso-list-id:472722674;
mso-list-type:hybrid;
mso-list-template-ids:-212023486 67698703 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l1:level1
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l1:level2
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l1:level3
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l1:level4
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l1:level5
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l1:level6
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l1:level7
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l1:level8
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l1:level9
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l2
{mso-list-id:1216116287;
mso-list-type:hybrid;
mso-list-template-ids:-212023486 -1 -1 -1 -1 -1 -1 -1 -1 -1;}
@list l2:level1
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l2:level2
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l2:level3
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l2:level4
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l2:level5
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l2:level6
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l2:level7
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l2:level8
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l2:level9
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="blue" vlink="purple" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="color:#244061"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#244061"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060">Greetings List-mates –and thank you in advance for your time and knowledge:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Arial",sans-serif;color:#002060">Some facts:
<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><u><span style="font-family:"Arial",sans-serif;color:#002060">Property-A</span></u><span style="font-family:"Arial",sans-serif;color:#002060">:
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060">Client is co-tenant in common (TIC) on Property-A; Decedent is the other TIC.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060">There is a TEFRA lien on Property-A for medical services Decedent received and that Medicaid paid for (it is my understanding that, legally, the lien is only on Decedent’s interest
in Property-A--please feel free to correct me if I’m wrong).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060">Per Decedent’s Will, Decedent’s interest in Property-A goes to H1 and H2.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060">Decedent’s PR is seeking partition of Property-A (that’s where I come in on Client’s behalf—I’m just the attorney for the partition matter, and am working to avoid partition, with
Client purchasing Decedent’s interest in Property-A). <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><u><span style="font-family:"Arial",sans-serif;color:#002060">Property-B</span></u><span style="font-family:"Arial",sans-serif;color:#002060">:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060">Decedent left other real property (Property-B) - the same TEFRA lien attaches to Property-B.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060">Decedent left a life estate in Property-B to H3, and the remainder to H4.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Arial",sans-serif;color:#002060">Questions</span></b><span style="font-family:"Arial",sans-serif;color:#002060">:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<ol style="margin-top:0in" start="1" type="1">
<li class="MsoListParagraph" style="color:#002060;margin-left:0in;mso-list:l1 level1 lfo3">
<span style="font-family:"Arial",sans-serif">If Decedent’s PR sells Decedent’s interest in Property-A to Client, is the TEFRA lien removed from the interest transferred?
<o:p></o:p></span></li><li class="MsoListParagraph" style="color:#002060;margin-left:0in;mso-list:l1 level1 lfo3">
<span style="font-family:"Arial",sans-serif">As to the specific bequest of Decedent’s interest in Property-A—where does the TEFRA lien fit in with respect to the abatement set out in RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.10.010"><span style="color:#002060">11.10.010</span></a>;
that is, is it treated as a “regular” creditor claim, which it is my understanding, are paid first from<o:p></o:p></span></li></ol>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Arial",sans-serif;color:#002060">(a) Intestate property;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Arial",sans-serif;color:#002060">(b) Residuary gifts;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Arial",sans-serif;color:#002060">(c) General gifts; and finally from<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Arial",sans-serif;color:#002060">(d) Specific gifts?<o:p></o:p></span></p>
<p class="MsoListParagraph"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoListParagraph"><span style="font-family:"Arial",sans-serif;color:#002060">Or some other kind of claim that is paid by assets in another order?<o:p></o:p></span></p>
<p class="MsoListParagraph"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-left:0in"><span style="font-family:"Arial",sans-serif;color:#002060">Also, if other issues come to mind that you think I should be considering in connection with the lien/probate/abatement, etc. I welcome your thoughts.<o:p></o:p></span></p>
<p class="MsoListParagraph"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060">Feel free to either contact me via email or phone. Again, thank you in advance for your time and knowledge.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><br>
Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-family:"Arial",sans-serif;color:#002060">Dominique Zervas
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Arial",sans-serif;color:#002060">ZERVAS LAW, PS<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">1909 Broadway<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Bellingham, WA 98225<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">360.733.2010<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#244061"><a href="http://zervaslaw.com/"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0070C0">http://zervaslaw.com</span></a></span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0070C0">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0070C0"><o:p> </o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:13.0pt;font-family:"Times New Roman",serif;color:#002060">Exceptional Service – Meaningful Solutions
<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:13.0pt;font-family:"Times New Roman",serif;color:#002060">Real Estate • Land Use • Business Formation • Estate Planning & Probate<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Cambria",serif;color:red"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Cambria",serif;color:red">CONFIDENTIAL INFORMATION</span></b><span style="font-size:10.0pt;font-family:"Cambria",serif;color:red">
</span><span style="font-size:10.0pt;font-family:"Cambria",serif;color:#002060">DO NOT read, copy or disseminate this communication unless you are the intended addressee. This email communication contains confidential and privileged information intended only
for the addressee. If you have received this email in error, please delete it and notify the sender
<i>immediately</i>. Thank you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#244061"><o:p> </o:p></span></p>
</div>
<p class="MsoNormal"><span style="color:#244061"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> Dominique Zervas <br>
<b>Sent:</b> Tuesday, January 31, 2023 9:03 AM<br>
<b>To:</b> 'wsbarp-bounces@lists.wsbarppt.com' <wsbarp-bounces@lists.wsbarppt.com><br>
<b>Subject:</b> TEFRA lien; abatement <o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#244061"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060">Greetings Listmates :<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060">Client is co-tenant in common with Decedent, who received Medicaid benefits.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060">There is a TEFRA lien on the Property (it is my understanding that, legally, the lien is only on Decedent’s interest in the Property--please feel free to correct me if I’m wrong).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060">Decedent’s PR is seeking partition of the Property (that’s where I come in on Client’s behalf).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Arial",sans-serif;color:#002060">Questions</span></b><span style="font-family:"Arial",sans-serif;color:#002060">:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<ol style="margin-top:0in" start="1" type="1">
<li class="MsoListParagraph" style="color:#002060;margin-left:0in;mso-list:l2 level1 lfo4">
<span style="font-family:"Arial",sans-serif">If Decedent’s PR sells Decedent’s interest in the Property to Client, is the TEFRA lien removed from the interest transferred?
<o:p></o:p></span></li><li class="MsoListParagraph" style="color:#002060;margin-left:0in;mso-list:l2 level1 lfo4">
<span style="font-family:"Arial",sans-serif">Decedent’s Will includes a specific bequest of Decedent’s interest in the Property—where does the TEFRA lien fit in with respect to the abatement set out in RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.10.010"><span style="color:#002060">11.10.010</span></a>;
e.g, is it treated as a “regular” creditor claim, which it is my understanding, are paid first from<o:p></o:p></span></li></ol>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Arial",sans-serif;color:#002060">(a) Intestate property;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Arial",sans-serif;color:#002060">(b) Residuary gifts;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Arial",sans-serif;color:#002060">(c) General gifts; and finally from<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Arial",sans-serif;color:#002060">(d) Specific gifts?<o:p></o:p></span></p>
<p class="MsoListParagraph"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060">Feel free to either contact me via email or phone. And thank you in advance for your time and knowledge.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><br>
Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-family:"Arial",sans-serif;color:#002060">Dominique Zervas
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Arial",sans-serif;color:#002060">ZERVAS LAW, PS<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">1909 Broadway<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Bellingham, WA 98225<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">360.733.2010<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#244061"><a href="http://zervaslaw.com/"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0070C0">http://zervaslaw.com</span></a></span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0070C0">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0070C0"><o:p> </o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:13.0pt;font-family:"Times New Roman",serif;color:#002060">Exceptional Service – Meaningful Solutions
<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:13.0pt;font-family:"Times New Roman",serif;color:#002060">Real Estate • Land Use • Business Formation • Estate Planning & Probate<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Cambria",serif;color:red"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Cambria",serif;color:red">CONFIDENTIAL INFORMATION</span></b><span style="font-size:10.0pt;font-family:"Cambria",serif;color:red">
</span><span style="font-size:10.0pt;font-family:"Cambria",serif;color:#002060">DO NOT read, copy or disseminate this communication unless you are the intended addressee. This email communication contains confidential and privileged information intended only
for the addressee. If you have received this email in error, please delete it and notify the sender
<i>immediately</i>. Thank you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#244061"><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>