selling real property that was inherited, estate planning and probate procedures in WA state

Your father's wish was that you have the apartment with the greater value; therefore you are making her a generous gift if you split 50-50. I do not see that making this gift triggers tax liability however. Consult a trusts and estates lawyer or a tax lawyer before you act.

Mr. Kaman should stick to criminal law. If you make a gift of more than $12,000 to your sister, you certainly WILL trigger git tax liability. At least he had the good sense to say you should contact an estate planning lawyer.

How far along with the probate are you? A personal representative generally must follow the instructions of the deceased as written. However, perhaps the will or other document allows the personal representative some leeway in carrying out the instructions that would achieve the result you want.

For gifts exceeding the annual exempt amount, a federal tax return must be filed. Depending on the specific facts, actual money may not have to be paid to the government with the return. If your lifetime exemption for gifts is not exceeded, no money may actually have to be paid to the government.

If you are not now represented by an attorney, you may want to review your facts and options with an attorney.

In order to determine whether or not you can achieve this, you should also look at the total value of the estate. This will trigger (or not trigger) the estate tax. From the sound of it, the estate tax may be in play here. Who else is in the will? If there s no-one else, there may be a way to disclaim interest prior to ever taking under the will. Get in to speak with an eperienced probate attorney. If you try to accomplish this on your own, you'll probably regret it. Good Luck.

David C. Beyersdorf
Lee & Beyersdorf, Llp
2110 North Winery Avenue, suite #101
Fresno, CA 93703
(559) 252-7000