Langley Estate Planning Lawyer, Washington, page 2
Includes: Gift Taxation
M. Geoffrey G. Jones
Wills & Probate, Estate Planning, Guardianships & Conservatorships, Bankruptcy
Status: In Good Standing
1820 32Nd Street, Everett, WA 98201
Profile LAWPOINTS™36/100
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Robert Norwood Getz
Landlord-Tenant, Estate Planning, Family Law, Personal Injury
Status: In Good Standing
2828 Colby Ave, Everett, WA 98201
Profile LAWPOINTS™32/100
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James A Pautler
Land Use & Zoning, Mass Torts, Estate Planning, Family Law, Criminal
Status: In Good Standing
3411 Colby Ave, Everett, WA 98201
Profile LAWPOINTS™34/100
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Mark Allan Jelsing
Estate Planning, Elder Law, Insurance, Personal Injury
Status: In Good Standing Licensed: 11 Years
2926 Colby Ave, Everett, WA 98201
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Larry Allan Jelsing
Land Use & Zoning, Estate Planning, Elder Law, Corporate
Status: In Good Standing Licensed: 49 Years
2926 Colby Ave, Everett, WA 98201
Profile LAWPOINTS™32/100
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Deane William Minor
Land Use & Zoning, Estate Planning, Family Law, Contract
Status: In Good Standing
2821 Wetmore Ave, Everett, WA 98201
Profile LAWPOINTS™32/100
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Renee M Defreece
Commercial Real Estate, Estate Planning, Family Law, Civil Rights
Status: In Good Standing Licensed: 18 Years
2821 Wetmore Ave, Everett, WA 98201
Profile LAWPOINTS™32/100
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Sarah E. Duncan
Wills, Estate Planning, Estate, Elder Law
Status: In Good Standing Licensed: 20 Years
3128 Colby Ave, Everett, WA 98201
Profile LAWPOINTS™32/100
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Tayah E. H. Smoot
International Tax, Estate Planning, Business & Trade, Commercial Bankruptcy
Status: In Good Standing Licensed: 15 Years
3128 Colby Ave, Everett, WA 98201
Profile LAWPOINTS™32/100
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1721 Hewitt Ave, Everett, WA 98201
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LEGAL TERMS
SUCCESSION
The passing of property or legal rights after death. The word commonly refers to the distribution of property under a state's intestate succession laws, which d... (more...)
The passing of property or legal rights after death. The word commonly refers to the distribution of property under a state's intestate succession laws, which determine who inherits property when someone dies without a valid will. When used in connection with real estate, the word refers to the passing of property by will or inheritance, as opposed to gift, grant, or purchase.
AB TRUST
A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of... (more...)
A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of the property goes to the beneficiaries named in the trust -- commonly, the grown children of the couple -- with the crucial condition that the surviving spouse has the right to use the property for life and is entitled to any income it generates. The surviving spouse may even be allowed to spend principal in certain circumstances. When the surviving spouse dies, the property passes to the trust beneficiaries. It is not considered part of the second spouse's estate for estate tax purposes. Using this kind of trust keeps the second spouse's taxable estate half the size it would be if the property were left directly to the spouse. This type of trust is also known as a bypass or credit shelter trust.
ENDOWMENT INSURANCE
Provides that an insured person who lives for the specified endowment period receives the face value of the insurance policy--that is, the amount paid at death.... (more...)
Provides that an insured person who lives for the specified endowment period receives the face value of the insurance policy--that is, the amount paid at death. If the policy-holder dies sooner, the beneficiary named in the policy receives the proceeds.
PROVING A WILL
Convincing a probate court that a document is truly the deceased person's will. Usually this is a simple formality that the executor or administrator easily sat... (more...)
Convincing a probate court that a document is truly the deceased person's will. Usually this is a simple formality that the executor or administrator easily satisfies by showing that the will was signed and dated by the deceased person in front of two or more witnesses. When the will is holographic -- that is, completely handwritten by the deceased and not witnessed, it is still valid in many states if the executor can produce relatives and friends to testify that the handwriting is that of the deceased.
TAKING AGAINST THE WILL
A procedure under state law that gives a surviving spouse the right to demand a certain share (usually one-third to one-half) of the deceased spouse's property.... (more...)
A procedure under state law that gives a surviving spouse the right to demand a certain share (usually one-third to one-half) of the deceased spouse's property. The surviving spouse can take that share instead of accepting whatever he or she inherited through the deceased spouse's will. If the surviving spouse decides to take the statutory share, it's called 'taking against the will.' Dower and curtesy is another name for the same legal process.
EXEMPTION TRUST
A bypass trust funded with an amount no larger than the personal federal estate tax exemption in the year of death. If the trust grantor leaves property worth m... (more...)
A bypass trust funded with an amount no larger than the personal federal estate tax exemption in the year of death. If the trust grantor leaves property worth more than that amount, it usually goes to the surviving spouse. The trust property passes free from estate tax because of the personal exemption, and the rest is shielded from tax under the surviving spouse's marital deduction.
ADMINISTRATOR
A person appointed by a probate court to handle the distribution of property of someone who has died without a will, or with a will that fails to name someone t... (more...)
A person appointed by a probate court to handle the distribution of property of someone who has died without a will, or with a will that fails to name someone to carry out this task. administrator ad litem A person appointed by a probate court to represent an estate during a lawsuit. (Ad litem is Latin for 'during the litigation.') An administrator ad litem is appointed only if there is no existing executor or administrator of the estate, or if the executor or administrator has conflicting interests. For example, Jerry's will leaves most of his property to his brother, Jeff, and also names Jeff as executor of the will. But Jerry's sister, Janine, feels that Jerry made the will under improper pressure from Jeff, and brings a lawsuit to challenge it. The court appoints an administrator ad litem to represent Jerry's estate while the lawsuit is in progress. Also known as administrator ad prosequendum, meaning administrator 'during the prosecution.' administrator ad prosequendum See administrator ad litem.administrator cum testamento annexo See administrator with will annexed. administrator de bonis non (DBN) Latin for 'administrator of goods not administered.' This term refers to the person appointed by a probate court to finish probate proceedings when the executor or previous administrator can't finish the job.administrator de bonis non cum testamento annexo (DBNCTA) A baffling title for an administrator appointed by a probate court to take over probate proceedings when the named executor dies, leaving the job unfinished.administrator pendente lite Latin for 'administrator pending litigation.' This term refers to the person appointed by a court to begin probate proceedings during a lawsuit that challenges the will. The administrator pendente lite takes an inventory of the deceased person's property and handles the business affairs of the estate until the dispute is settled. Also called a special administrator.administrator with will annexed An administrator who takes the place of an executor under a will. The administrator steps in either when a will fails to nominate an executor or the named executor is unable to serve. Also called administrator cum testamento annexo or CTA, the Latin version of 'with the will annexed.'
RESIDUARY ESTATE
The property that remains in a deceased person's estate after all specific gifts are made, and all debts, taxes, administrative fees, probate costs, and court c... (more...)
The property that remains in a deceased person's estate after all specific gifts are made, and all debts, taxes, administrative fees, probate costs, and court costs are paid. The residuary estate also includes any gifts under a will that fail or lapse. For example, Connie's will leaves her house and all its furnishings to Andrew, her VW bug to her friend Carl, and the remainder of her property (the residuary estate) to her sister Sara. She doesn't name any alternate beneficiaries. Carl dies before Connie. The VW bug becomes part of the residuary estate and passes to Sara, along with all of Connie's property other than the house and furnishings. Also called the residual estate or residue.
HOLOGRAPHIC WILL
A will that is completely handwritten, dated and signed by the person making it. Holographic wills are generally not witnessed. Although it's legal in many stat... (more...)
A will that is completely handwritten, dated and signed by the person making it. Holographic wills are generally not witnessed. Although it's legal in many states, making a holographic will is never advised except as a last resort.
SAMPLE LEGAL CASES
IN RE ESTATE OF PALMER
... According to Fivecoat, the Palmers wanted to make a charitable contribution to World
Gospel Mission after hearing his presentation on estate planning and charitable giving
at an annual World Gospel Mission missionary conference. ...
IN RE DISCIPLINARY PROC. AGAINST BOTIMER
... The complaint alleged three counts of violating the RPCs stemming from Botimer's representation
of Ruth in her tax, business, and estate planning matters. ... Botimer also assisted Ruth on estate
planning matters, while advising Jan as a potential beneficiary of Ruth's estate. ...
State v. Thompson
... She said they needed the gifting power provided by the second power of attorney in order
to do "estate planning" for Crawford. She said they spent Crawford's money on their charter
business because it was a safer investment than the stock market. ...
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