LETTER OF INTENT TO PERSONAL REPRESENTATIVE

State of Washington

THIS DOCUMENT IS NOT A WILL OR CODICIL. It is intended as non-binding guidance to assist my Personal Representative in administering my estate under the Revised Code of Washington, Title 11 (Probate and Trust Law).

Date of Preparation: [__/__/____]

Date of Last Revision: [__/__/____]

SECTION 1: PERSONAL INFORMATION OF THE DECLARANT

SECTION 2: DESIGNATED PERSONAL REPRESENTATIVE

Under RCW 11.28.120, I have nominated the following individual(s) to serve as Personal Representative of my estate. This letter provides guidance in carrying out the duties imposed by RCW 11.48.010.

Primary Personal Representative

Alternate Personal Representative

WASHINGTON NONINTERVENTION NOTE: Washington favors nonintervention powers under RCW 11.68.011 et seq. If the will grants nonintervention powers (or the Personal Representative petitions for them), the estate may be administered with minimal court supervision. The Personal Representative with nonintervention powers has broad authority to manage, sell, and distribute estate property without court orders (RCW 11.68.090).

SECTION 3: FAMILY MEMBERS AND DEPENDENTS

The Personal Representative must identify all heirs and beneficiaries. Under RCW 11.28.237 and RCW 11.28.240, interested persons may request notice of estate proceedings.

Marital Status: ☐ Single ☐ Married ☐ Registered Domestic Partnership ☐ Divorced ☐ Widowed

Spouse/Partner Name (if applicable): [________________________________]

WASHINGTON COMMUNITY PROPERTY NOTE: Washington is a community property state under RCW 26.16.030. Property acquired during marriage is presumed community property. Under RCW 11.02.070, the whole of the community property is subject to probate administration for purposes including payment of community debts, the award in lieu of homestead (RCW 11.52.010), and the allowance for family support (RCW 11.54.010). The surviving spouse's one-half interest is confirmed to the surviving spouse, and only the decedent's one-half interest passes through the will or by intestacy.

SECTION 4: LOCATION OF ESSENTIAL DOCUMENTS

Under RCW 11.48.010, it is the duty of the Personal Representative to settle the estate as rapidly and as quickly as possible, without sacrifice. Timely access to these documents is critical.

Estate Planning Documents

☐ Last Will and Testament
- Location: [________________________________]
- Date Executed: [__/__/____]
- Attorney Who Prepared: [________________________________]

☐ Codicil(s) to Will
- Location: [________________________________]
- Date(s) Executed: [__/__/____]

☐ Revocable Living Trust
- Location: [________________________________]
- Date Executed: [__/__/____]
- Trustee(s): [________________________________]

☐ Irrevocable Trust(s)
- Location: [________________________________]
- Trust Name(s): [________________________________]

☐ Community Property Agreement (per RCW 26.16.120)
- Location: [________________________________]

☐ Durable Power of Attorney (per RCW 11.125.010 et seq.)
- Location: [________________________________]
- Agent Named: [________________________________]

☐ Health Care Directive / Durable Power of Attorney for Health Care (per RCW 70.122.010 et seq.)
- Location: [________________________________]
- Agent Named: [________________________________]

☐ POLST (Physician Orders for Life-Sustaining Treatment)
- Location: [________________________________]

☐ Pre-Nuptial / Post-Nuptial Agreements
- Location: [________________________________]

Financial and Legal Records

☐ Tax returns (most recent 3 years): [________________________________]
☐ Deeds and real property titles: [________________________________]
☐ Vehicle titles and registrations: [________________________________]
☐ Business formation documents: [________________________________]
☐ Insurance policies: [________________________________]
☐ Loan and mortgage documents: [________________________________]
☐ Safe deposit box location: [________________________________]
- Bank Name: [________________________________]
- Box Number: [________________________________]
- Key Location: [________________________________]
- Authorized Signer(s): [________________________________]

SECTION 5: FINANCIAL ASSETS AND ACCOUNTS

Under RCW 11.44.015, the Personal Representative must file an inventory and appraisement of all probate assets with the court within three (3) months of appointment. The following is intended to assist with that duty.

Bank and Deposit Accounts

Investment and Brokerage Accounts

Retirement Accounts

Life Insurance Policies

Other Financial Assets

SECTION 6: REAL PROPERTY

Note: Under Washington community property law (RCW 26.16.030), real property acquired during marriage is presumed community property. Property held as community property passes according to the will or by intestacy for the decedent's one-half. A community property agreement (RCW 26.16.120) may transfer the entire property to the surviving spouse without probate.

Location of Deeds: [________________________________]

Property Tax Records Location: [________________________________]

WASHINGTON HOMESTEAD NOTE: Under RCW 6.13.010 et seq., the homestead exemption protects up to $125,000 of equity from creditors. Additionally, under RCW 11.52.010, the surviving spouse or domestic partner and minor children are entitled to an award in lieu of homestead.

WASHINGTON ESTATE TAX: Washington imposes a state estate tax under RCW 83.100.010 et seq. for estates with a taxable value exceeding $2,193,000 (adjusted annually). This is one of the lowest exemption thresholds in the nation.

SECTION 7: DIGITAL ASSETS AND ONLINE ACCOUNTS

Under the Revised Uniform Fiduciary Access to Digital Assets Act (adopted in Washington as RCW 11.120.010 et seq.), the Personal Representative may access digital assets subject to certain conditions.

☐ Password Manager Used: [________________________________]
- Master Password Location: [________________________________]

☐ Digital Asset Inventory Location: [________________________________]

Two-Factor Authentication Device(s): [________________________________]

Instructions for Digital Accounts (close, memorialize, transfer):
[________________________________]

SECTION 8: DEBTS AND LIABILITIES

Under RCW 11.40.020, the Personal Representative must publish a notice to creditors. Under RCW 11.40.051, creditors generally have four (4) months from the date of first publication to present claims (or thirty (30) days after the Personal Representative mails actual notice to known creditors, whichever is later). There is an absolute bar of twenty-four (24) months after the decedent's date of death under RCW 11.40.051(1)(b).

Secured Debts

Unsecured Debts

Other Obligations

• Pending lawsuits or legal claims: [________________________________]
• Guarantees or co-signed obligations: [________________________________]
• Tax liabilities (federal, state, local): [________________________________]
• Alimony or child support obligations: [________________________________]

Community Debt Note: Under RCW 11.02.070, the whole of the community property is subject to probate administration for purposes of paying community debts. The Personal Representative should distinguish between community debts and separate debts.

SECTION 9: FUNERAL AND MEMORIAL WISHES

Under RCW 68.50.160, an individual may provide written directions for disposition of remains.

Preferred Disposition:
☐ Traditional Burial ☐ Cremation ☐ Green/Natural Burial ☐ Donation to Science ☐ Natural Organic Reduction (Human Composting, legal in Washington) ☐ Alkaline Hydrolysis ☐ Other: [________________________________]

Washington Note: Washington was the first state to legalize natural organic reduction (human composting) under RCW 68.50.110. This is an option for environmentally conscious disposition.

Pre-Arranged Funeral Plan:
☐ Yes ☐ No
- Funeral Home: [________________________________]
- Address: [________________________________]
- Phone: [________________________________]
- Contract/Policy Number: [________________________________]
- Prepaid: ☐ Yes ☐ No — Amount: $[____________]

Burial / Interment Preferences:
- Cemetery: [________________________________]
- Plot Number/Location: [________________________________]
- Grave Marker Instructions: [________________________________]

Memorial Service Preferences:
- Type of Service: ☐ Religious ☐ Non-Religious ☐ Celebration of Life ☐ Private ☐ Other
- Location Preference: [________________________________]
- Officiant Preference: [________________________________]
- Music Selections: [________________________________]
- Readings or Poems: [________________________________]
- Flowers or Charitable Donations in Lieu: [________________________________]

Special Instructions:
[________________________________]

SECTION 10: SPECIFIC BEQUESTS AND PERSONAL PROPERTY DISTRIBUTION

Separate Personal Property Memorandum Exists: ☐ Yes ☐ No
- Location: [________________________________]

Note: Washington does not have a specific statute authorizing a separate writing for tangible personal property outside of the will. However, a will may incorporate by reference an existing document under RCW 11.12.255. This section provides non-binding guidance.

Specific Items

Charitable Bequests

SECTION 11: BUSINESS INTERESTS

Buy-Sell Agreement Exists: ☐ Yes ☐ No — Location: [________________________________]

Operating Agreement / Partnership Agreement Location: [________________________________]

Business Succession Plan: [________________________________]

Key Business Contacts:
[________________________________]

Note: If a business interest is community property, the surviving spouse has an interest in that business. The Personal Representative should consult with an attorney regarding community property business interests and any buy-sell agreements.

SECTION 12: PET CARE INSTRUCTIONS

Preferred Caretaker: [________________________________]
Alternate Caretaker: [________________________________]
Pet Trust Established: ☐ Yes ☐ No — Location: [________________________________]
Monthly Care Budget: $[____________]
Special Instructions: [________________________________]

Note: Washington recognizes pet trusts under RCW 11.118.005 et seq., which allows a trust for the care of a designated animal.

SECTION 13: IMPORTANT CONTACTS

Legal Professionals

Financial Professionals

Other Contacts

SECTION 14: MEDICAL INFORMATION

Chronic Conditions or Special Medical Notes:
[________________________________]

SECTION 15: PERSONAL MESSAGES AND VALUES

Message to My Personal Representative:
[________________________________]

Message to My Family:
[________________________________]

Values, Traditions, or Wishes I Want Preserved:
[________________________________]

Ethical or Philanthropic Priorities:
[________________________________]

SECTION 16: WASHINGTON-SPECIFIC PROBATE GUIDANCE

The following is a summary of key Washington probate procedures for the Personal Representative's reference:

1. Court: Probate proceedings are filed in the Superior Court of the county where the decedent was domiciled (RCW 11.96A.050).

2. Types of Administration:
   - With Nonintervention Powers (RCW 11.68.011 et seq.): Most common. The Personal Representative manages the estate without court supervision, with broad power to sell property, pay claims, and distribute assets.
   - Without Nonintervention Powers (Intervention): Court supervision required for major actions.
   - Community Property Petitions: Under certain circumstances, community property may pass to the surviving spouse without full probate.

3. Nonintervention Powers: Under RCW 11.68.090, the Personal Representative with nonintervention powers may exercise broad authority, including selling real and personal property, paying debts, and distributing the estate. The PR must exercise discretionary powers in good faith with honest judgment.

4. Inventory: File an inventory and appraisement within three (3) months of appointment (RCW 11.44.015).

5. Notice to Creditors: Publish notice under RCW 11.40.020. Creditors have four (4) months from first publication (or thirty (30) days from actual mailed notice to known creditors) to present claims. Absolute bar: twenty-four (24) months from death.

6. Community Property: Washington is a community property state. Under RCW 11.02.070, the whole of the community property is subject to probate for payment of community debts and certain allowances. The surviving spouse's one-half is confirmed to them.

7. Award in Lieu of Homestead: Under RCW 11.52.010, the surviving spouse and minor children may receive an award in lieu of homestead.

8. Family Support Allowance: Under RCW 11.54.010, the court may set aside a reasonable family support allowance.

9. Washington Estate Tax: Washington imposes a state estate tax under RCW 83.100 for estates exceeding $2,193,000 (adjusted annually). Rates range from 10% to 20%.

10. Small Estate Affidavit: Under RCW 11.62.010, if the value of the decedent's property in Washington (excluding survivorship property) does not exceed $100,000, an affidavit may be used to claim property.

11. Declaration of Completion: Under RCW 11.68.110, the Personal Representative files a declaration of completion to close the estate.

SECTION 17: SIGNATURE AND ACKNOWLEDGMENT

I, [________________________________], being of sound mind, have prepared this Letter of Intent to assist my Personal Representative. I understand this document is not legally binding and does not replace my Last Will and Testament or any other estate planning instrument.

Signature: ________________________________

Printed Name: [________________________________]

Date: [__/__/____]

Witness (optional but recommended):

Signature: ________________________________

Printed Name: [________________________________]

Date: [__/__/____]

Sources and References

• RCW Chapter 11.48 (General Powers and Duties): https://app.leg.wa.gov/rcw/default.aspx?cite=11.48&full=true
• RCW Chapter 11.68 (Nonintervention Powers): https://app.leg.wa.gov/rcw/default.aspx?cite=11.68&full=true
• RCW 11.02.070 (Community Property in Probate): https://app.leg.wa.gov/rcw/default.aspx?cite=11.02.070
• RCW 11.120.010 et seq. (Fiduciary Access to Digital Assets)
• RCW 83.100 (Washington Estate Tax)