Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGLO 1981 NO. 24 > Aug 26 1981

(1) While clarification may also have been an object of the passage of § 2, chapter 209, Laws of 1979, 1st Ex. Sess., amending RCW 83.04.013, its passage further evidences a legislative intent to make certain substantive changes in that statute. (2) Prior to the foregoing 1979 amendment to RCW 83.04.013, attorneys' fees incurred in an estate administration other than those attorneys' fees incidental to the preparation of federal and state inheritance tax returns were deductible for inheritance tax purposes.