The “applicable exclusion amount” is the amount of a deceased person’s estate that passes free of Washington estate tax.  This differs from the unlimited marital deduction that applies when one spouse dies and transfers his or her interest in property to their surviving spouse.  In 2013, the state of Washington amended the statute concerning the applicable exclusion amount to provide for an annual adjustment based on changes in the consumer price index.  As the result of application of the annual adjustment, the amount of a Washington estate that passes free of Washington estate tax to someone...Read More

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Disgruntled would-be heirs frequently attack wills on the grounds of undue influence, particularly when wills contain provisions unfavorable to them.  The dispossessed heir might assume that the will must have been the product of undue influence because the unfavorable provision could not have been what the testator intended.  For example: “Surely, Dad would not have only left me his $5,000 car and given the house to my sister!  This had to be her undue influence over him!”

However, the mere fact that a would-be heir received less than what they thought they would get will...Read More

What is a Committed Intimate Relationship?

In Washington State, common-law marriage—legal recognition of marriage without having formally registered their relationship—is not lawful.  However, Washington courts have adopted a definition for a long-term, unmarried relationship known as a committed intimidate relationship (“CIR”). The existence of a CIR creates a presumption that all property acquired during the relationship is owned by both parties.

A court must examine several factors to determine whether a relationship qualifies as a CIR:

• How long has the couple been together/lived together?
• Was the cohabitation continuous?
• Did the parties present themselves as a...Read More

“I am involved in an estate dispute as an heir/beneficiary of the disputed estate… what do I do?”

Throughout my years counseling individuals through the resolution of their estate disputes, this question has occurred frequently.  As an heir or beneficiary in a disputed estate, it is always recommended to hire an attorney, even if only for an initial analysis of your position in the dispute.  This step is not required but given the complex nature of the procedures associated with estate litigation and administration, I urge you to consider obtaining the counsel of an experienced estate...Read More

For various reasons, testators frequently distribute portions of their estate to their kids, heirs, and loved ones before they die.  Reasons can vary from reducing or avoiding taxes to simply recognizing an heir’s greater need for financial help in the moment.  Questions often arise later concerning how the distribution should be characterized, such as: Were the distributions gifts, loans, or advances to be deducted later from an inheritance?  Naturally, the recipient of the distribution would usually prefer for the distribution to be characterized as a gift, whereas the other heirs of the testator would prefer that...Read More

Washington law allows a person to dispose of certain kinds of tangible personal property at their death in a writing separate from their last will and testament.  For purposes of the law, “tangible personal property” is defined as “articles of personal or household use or ornament,” such as furniture, furnishings, cars, boats, jewelry, art, and precious metals.  It can also include articles held for investment purposes.  It does not include property used primarily in trade or business; mobile homes; real estate; or intangible property such as money that is normal currency, bank accounts or other monetary deposits, securities, or...Read More

A person’s Will does not usually deal with “non-probate assets.”  Non-probate assets are the rights and interests of a person in an asset that pass on the person’s death under a written instrument or arrangement other than the person’s Will.  Examples include property owned as joint tenants with right of survivorship, payable-on-death bank accounts, and transfer-on-death securities or security accounts.  There are numerous other examples.  For a payable on death bank account, the person to receive the funds in the account upon the owner’s death is identified in the forms creating or modifying the account.  As...Read More

One of the requirements for making a valid will is that the testator have the legal capacity to do so.  Sometimes heirs or would-be-heirs under a will contend that the provisions thereof could not have been the testator’s true intentions, that the testator must not have been of sound mind, and that the will must therefore be unenforceable.  Beneficiaries are more likely to feel this way when their understanding of the strength of their relationship with the testator diverges significantly with their share of the estate’s assets to be distributed by the will as written.  Although...Read More

Statute

Pursuant to RCW 68.50.160, a person has the right to direct how his or her remains are disposed after death.  “Directing” such disposition is best accomplished in writing which includes a description of the method of disposition (i.e. burial, cremation, donation for purposes of research etc.).  The written instructions should be signed and dated while being witnessed by at least one person (over the age of 18, of sound mind, and not in any way beneficially interested in the matter).  Such arrangements are generally not modifiable by survivors and a licensed funeral home or cemetery...Read More