We are currently working with two other law firms in prosecuting wrongful death cases. They're handling the litigation, we're working on the probate portions of the cases.

We are currently collaborating with two other law firms in prosecuting wrongful death cases. While the other firms are handling the wrongful death litigation, we are working with them on the probate portions of the cases. In a wrongful death case, a Personal Representative must be appointed to administer the estate, which includes the filing of the Complaint for the personal injury on behalf of the decedent’s estate. While this process seems simple, it can be more complicated than what first meets the

eye. A number of issues must be considered:

1. WHO IS PERSONAL REPRESENTATIVE? If the decedent left a Will, the person named as Personal Representative in the Will is the one who administers the estate and files the Complaint in the wrongful death lawsuit. If the decedent died without a Will, the question of who has a right to be appointed as PR is determined by statute. In Washington and Idaho, the surviving spouse or domestic partner has the first right. Children of the decedent are next. However, any qualified person may be appointed, assuming they obtain the appropriate waivers and consents from any other heir who has an equal or prior right to be appointed.

2. WHO SHARES IN THE SURVIVAL CLAIM? If the decedent left a Will, the survival claim becomes an asset of the estate and is distributed in accordance with the terms of the Will. If the decedent did not leave a Will, then the estate is distributed in accordance with the intestacy statute for the state in which decedent was domiciled at the time of death. Intestacy statutes vary considerably from state to state.

3. TAXES. Estate taxes are also a consideration in a wrongful death case. Funds allocated to the wrongful death claim are not subject to estate taxes; funds allocated to the survival claim are.

* Federal Estate Tax. There is a federal estate tax exemption in 2021 of $11.7 million. The tax rate on the excess is 40%.

* State Estate Tax. Idaho does not have an estate tax. Washington does have an estate tax on all amounts over $2.193 million. The tax rate is graduated beginning at 10% and increases to 20% on amounts in excess of $9 million.

4. THE PROCESS. While the administration of an estate can be complex, the steps are relatively simple. In Washington, the process is as follows:

* Admit Will or apply for Letters of Administration, request appointment of a PR, and request grant of nonintervention powers

* Give notice to heirs and beneficiaries and the State Dept. of Revenue

* Give notice to creditors and the State Dept. of Social and Health Services

* Inventory estate assets

* Obtain Date of Death valuations

* File final income tax return

* File estate federal and state estate returns, if required

* Distribute assets/retitle as necessary and fund applicable trusts

* File the Declaration of Completion and provide notice to heirs and beneficiaries

While the process seems simple, it is complicated by the fact that financial institutions are slow to give date of death values, taxing authorities are very slow to audit tax returns, creditors of the estate have time to file claims, and some assets can be difficult to sell or liquidate.

Personal injury attorneys sometimes ask our law firm to step in and take over the administration of an estate that has already been started and has gone awry. It is much better for the personal injury firm to suggest that the appropriate family members hire an experienced estate planning and probate law firm that also practices personal injury law to assist in the probate from the outset. Considerable time and money can be saved by doing things right from the beginning.

If you have questions about how our firm can assist in the administration of an estate that includes a wrongful death claim, give us a call at 253.858.5434 and we'll be happy to assist you.