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Hello listmates,</div>
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I am working on a probate where the Decedent established a testamentary trust for benefit of their surviving spouse. We are funding the trust with a non-pro rata distribution of assets so that a whole parcel of real property (i.e. the interest held by Decedent
and the interest held by the surviving spouse) is placed into the testamentary trust. Of course we are doing a PR Deed to transfer Decedent's interest. What is the proper way to transfer the surviving spouse's community property interest?</div>
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I would never have thought of having the surviving spouse do a separate deed, except that I happened to read an unpublished Division II case earlier this year in which a credit shelter trust was found to contain only the Decedent's interest in a property, and
not the surviving spouse's interest. If this is of interest, here it is: <a href="https://www.courts.wa.gov/opinions/pdf/58577-4.25.pdf">
https://www.courts.wa.gov/opinions/pdf/58577-4.25.pdf</a></div>
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I am also interested to know how you would report the amount passing to the testamentary trust on the estate tax return — just the decedent's half, or the full value? (And, if the full value, how do you state the math to explain it to the DOR?)</div>
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Many thanks in advance,</div>
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Sara</div>
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<span style="font-family: "Segoe UI", sans-serif; font-size: 11pt; color: rgb(59, 56, 56);">Sara D. Longley, Attorney</span></p>
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<span style="font-family: "Segoe UI", sans-serif; font-size: 11pt; color: rgb(59, 56, 56);">(Main) 360.378.4450 ext. 107</span></p>
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