<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body style="overflow-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;">Why do the charts in the bill show tax is due after $1,000,000.00? Shouldn’t the charts say 0 tax up to 3,000,000.00?<div><br></div><div><br><div><br></div><div>Randy<br id="lineBreakAtBeginningOfMessage"><div>
<div style="orphans: 2; text-align: -webkit-auto; text-indent: 0px; widows: 2; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space; "><div style="orphans: 2; text-align: -webkit-auto; text-indent: 0px; widows: 2; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space; "><div style="margin: 0in 0in 0.0001pt; "><div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; margin: 0in 0in 0.0001pt; "><b style="font-family: Calibri, sans-serif; font-size: 11pt; "><u><span style="font-family: Corbel, sans-serif; color: rgb(0, 75, 133); ">Randy M. Boyer ______</span></u></b><span style="font-family: Corbel, sans-serif; font-size: 11pt; color: rgb(31, 73, 125); "><br></span><span style="font-family: Corbel, sans-serif; font-size: 11pt; color: rgb(51, 51, 51); ">Attorney, </span><font face="Cambria"><span style="font-size: 14px; ">WSBA# 8665</span></font></div><div style="margin: 0in 0in 0.0001pt; "><span style="font-family: Corbel, sans-serif; color: rgb(51, 51, 51); font-size: 11pt; "></span><span style="color: rgb(51, 51, 51); font-family: Calibri, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; ">Law Office of Randy M. Boyer, Inc. P.S. </span><span style="color: rgb(31, 73, 125); font-family: Corbel, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "><br></span><span style="color: rgb(31, 73, 125); font-family: Corbel, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; ">7017 196th St. S.W. Lynnwood, Washington 98036<br></span><span style="color: rgb(153, 153, 153); font-family: Wingdings; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; ">(</span><span style="color: rgb(153, 153, 153); font-family: Calibri, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "> </span><b style="color: rgb(0, 0, 0); font-family: Calibri, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "><span style="font-family: Corbel, sans-serif; color: rgb(31, 73, 125); ">425.712.3107</span></b><span style="color: rgb(161, 120, 77); font-family: Corbel, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; ">| </span><span style="color: rgb(31, 73, 125); font-family: Calibri, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "> </span><span style="color: rgb(31, 73, 125); font-family: Calibri, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "> </span><span style="color: rgb(31, 73, 125); font-family: 'Times New Roman'; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "><font class="Apple-style-span" face="Calibri">Fax </font></span><span style="color: rgb(31, 73, 125); font-family: Corbel, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; ">425.778.2274<br></span><font face="Calibri"><span style="font-size: 14px; ">mail to:<u><span class="Apple-converted-space"> </span></u><a href="mailto:randyedlynlaw@gmail.com">randyedlynlaw@gmail.com</a></span></font></div></div><p class="MsoNormal" style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "><span style="font-size: 14px; font-family: Calibri; text-align: justify; ">This email is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521, and is legally privileged. </span> <span style="font-size: 14px; font-family: Calibri; text-align: justify; ">This email was sent by an attorney or his agent, is intended only for the addressee’s use, and may contain confidential and privileged information. </span> <span style="font-size: 14px; font-family: Calibri; text-align: justify; ">If you are not the intended recipient, you are hereby notified that any retention, dissemination, reproduction or other use of the information contained in this e-mail is strictly prohibited. </span> <span style="font-size: 14px; font-family: Calibri; text-align: justify; ">If you have received this email in error, please delete it and immediately notify the sender by reply email. </span> <span style="font-size: 14px; font-family: Calibri; text-align: justify; ">Thank you for your cooperation.</span></p></div></div>
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<div><br><blockquote type="cite"><div>On Feb 23, 2025, at 2:25 PM, Brent Williams-Ruth <brent@williams-ruthlaw.com> wrote:</div><br class="Apple-interchange-newline"><div><div dir="ltr"><div><div class="gmail_default" style="font-family:arial,sans-serif"><span style="font-family:"Times New Roman",serif;font-size:12pt">This is an update on the proposed bills that impact the Washington estate tax exemption and estate tax rates.</span></div><p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif"><u></u> <u></u></span></p><ul type="disc" style="margin-bottom:0in;margin-top:0in"><li class="m_7223245893435395543MsoListParagraph" style="margin:0in;font-size:11pt;font-family:Aptos,sans-serif"><b><u><span style="font-size:12pt;font-family:"Times New Roman",serif">NEW</span></u></b><u><span style="font-size:12pt;font-family:"Times New Roman",serif"> <b>HB 2019</b> - making the estate tax more progressive</span></u><span style="font-size:12pt;font-family:"Times New Roman",serif">: a hearing is scheduled for <b><span style="background:yellow">Tuesday 2/25 at 8:00 AM</span></b><span style="background:yellow">.</span> <b>This does not give us enough time to write another group letter to present at the hearing.</b> <b><span style="background:yellow">If you want to make your opinion known on this bill, please sign up to submit oral or written testimony here:</span></b> <a href="https://app.leg.wa.gov/csi/House?selectedCommittee=31643&selectedMeeting=32893" target="_blank">https://app.leg.wa.gov/csi/House?selectedCommittee=31643&selectedMeeting=32893</a><u></u><u></u></span></li><ul type="circle" style="margin-bottom:0in;margin-top:0in"><li class="m_7223245893435395543MsoListParagraph" style="margin:0in;font-size:11pt;font-family:Aptos,sans-serif"><span style="font-size:12pt;font-family:"Times New Roman",serif">This bill does increase the estate tax exemption to $3M for deaths after 1/1/2025, and it does fix the CPI index name issue.<u></u><u></u></span></li><li class="m_7223245893435395543MsoListParagraph" style="margin:0in;font-size:11pt;font-family:Aptos,sans-serif"><b><span style="font-size:12pt;font-family:"Times New Roman",serif">BUT it also significantly changes the estate tax rates as follows:<u></u><u></u></span></b></li></ul></ul><div style="margin: 0in 0in 0in 0.5in; font-size: 11pt; font-family: Aptos, sans-serif;"><span style="font-size:12pt;font-family:"Times New Roman",serif"></span><span style="font-size:12pt;font-family:"Times New Roman",serif"><u></u><u></u></span></div><div style="margin: 0in 0in 0in 0.5in; font-size: 11pt; font-family: Aptos, sans-serif;"><span style="font-size:12pt;font-family:"Times New Roman",serif"><u></u> <u></u></span></div><ul type="disc" style="margin-bottom:0in;margin-top:0in"><li class="m_7223245893435395543MsoListParagraph" style="margin:0in;font-size:11pt;font-family:Aptos,sans-serif"><u><span style="font-size:12pt;font-family:"Times New Roman",serif">HB 1375 - adjusting the estate tax exclusion amount for inflation</span></u><span style="font-size:12pt;font-family:"Times New Roman",serif">: there was a hearing on 2/20/25 by the House Committee on Finance <a href="https://app.leg.wa.gov/BillSummary/?BillNumber=1375&Year=2025&Initiative=false" target="_blank">https://app.leg.wa.gov/BillSummary/?BillNumber=1375&Year=2025&Initiative=false</a><u></u><u></u></span></li><ul type="circle" style="margin-bottom:0in;margin-top:0in"><li class="m_7223245893435395543MsoListParagraph" style="margin:0in;font-size:11pt;font-family:Aptos,sans-serif"><span style="font-size:12pt;font-family:"Times New Roman",serif">Thank you to everyone who signed on to support this bill (it was discussed in the hearing). Unfortunately, it is unlikely that this bill will move forward because a new bill (HB 2019) that proposes more extensive changes to RCW 83.100.020 was added to the docket on Friday. In short, HB 1375 adds to the budget deficit and is unlikely to move out of the committee. Whereas HB 2019 will bring in more revenue for the state.<u></u><u></u></span></li></ul></ul><div style="margin: 0in 0in 0in 0.5in; font-size: 11pt; font-family: Aptos, sans-serif;"><span style="font-size:12pt;font-family:"Times New Roman",serif"><u></u> <u></u></span></div><ul type="disc" style="margin-bottom:0in;margin-top:0in"><li class="m_7223245893435395543MsoListParagraph" style="margin:0in;font-size:11pt;font-family:Aptos,sans-serif"><u><span style="font-size:12pt;font-family:"Times New Roman",serif">SB 5405 - updating the inflation adjustment for the estate tax exclusion amount</span></u><span style="font-size:12pt;font-family:"Times New Roman",serif">: there was a hearing on 2/4/25 by the Senate Committee on Ways & Means <a href="https://app.leg.wa.gov/billsummary?BillNumber=5405&Year=2025&Initiative=False" target="_blank">https://app.leg.wa.gov/billsummary?BillNumber=5405&Year=2025&Initiative=False</a><u></u><u></u></span></li></ul><div style="margin: 0in 0in 0in 0.5in; font-size: 11pt; font-family: Aptos, sans-serif;"><span style="font-size:12pt;font-family:"Times New Roman",serif"><u></u> </span></div><br clear="all"></div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div dir="ltr"><p><b><span style="font-family:"Times New Roman",serif">Brent
Williams-Ruth</span></b><span style="font-family:"Times New Roman",serif"> (pronouns: he/him)<br>
<i>Attorney-At-Law</i></span></p><p><b><span style="font-family:"Times New Roman",serif">Law
Offices of Brent Williams-Ruth, </span></b><b><span style="font-family:"Times New Roman",serif"><font size="1">a division of BWR Consulting, PLLC</font></span></b><b><span style="font-family:"Times New Roman",serif"></span></b></p><p><b><span style="font-family:"Times New Roman",serif">Physical Address: 500 S 336th Street, Suite 214; Federal
Way, WA 98003</span></b><span style="font-family:"Times New Roman",serif"></span></p><p><b><span style="font-family:"Times New Roman",serif"><font color="#ff0000">Mailing Address:</font> </span></b><b><span style="font-family:"Times New Roman",serif">PO BOX 3319; Federal Way, WA 98063 </span></b></p><p><span style="font-family:"Times New Roman",serif">Office/Scheduling
Phone:<span style="color:#004080"> </span><font color="#ff0000">(253) 285-7751</font></span></p><p><font color="#ff0000" face="Times New Roman, serif">For All Meetings & Scheduling: <a href="mailto:info@williams-ruthlaw.com" target="_blank">info@williams-ruthlaw.com</a></font></p><div>
<br class="webkit-block-placeholder"></div><p><span style="font-family:"Times New Roman",serif"><a href="mailto:Brent@Williams-RuthLaw.com" target="_blank">e-mail</a> / <a href="http://www.williams-ruthlaw.com/" target="_blank">website</a> /</span><span style="font-size:9.5pt;font-family:"Times New Roman",serif"> </span><span style="font-family:"Times New Roman",serif"><a href="http://www.facebook.com/bwrlaw" target="_blank"><span style="font-size:9.5pt">facebook</span></a></span><span style="font-size:9.5pt;font-family:"Times New Roman",serif"> / </span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"></span></p></div></div></div></div></div>
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