EPC Fiduciary Handbook 3pdf
EPC Fiduciary Handbook 3pdf
EPC Fiduciary Handbook 3pdf
Third Edition
A guide
published by the
Estate Planning Council of Seattle
Seattle-3522531.3 0099830-00217
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info@epcseattle.org
Copyright 2009, 1998, 1992, 2009 The Estate Planning Council
of Seattle
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CONTENTS
Introduction ..................................................................................... v
Overview: General Fiduciary Duties ............................................. 1
Fiduciary Accounting.................................................................... 12
Personal Representative Of A Decedents Estate ......................... 16
Trustees Of Trusts ......................................................................... 28
Guardians ...................................................................................... 39
Attorneys-In-Fact Under Powers Of Attorney.............................. 50
Custodians Under The Uniform Transfer To Minors Act ........... 58
Appendix A Trustees Powers Under RCW 11.98.070* ........... 65
Appendix B Estate Planning Council of Seattle Membership
Roster (January 2008) ................................................................... 73
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Introduction
This third edition of The Fiduciarys Handbook is one of
three publications of the Estate Planning Council of Seattle. It is
made up of six articles that describe the duties, responsibilities, and
liabilities that are to be accepted when an individual becomes a
fiduciary. The handbook provides a practical guide to conducting
the specific duties of each fiduciary. This is done in a helpful
how to format that includes checklists, things to watch out for,
pages for notes, and a list of trustee powers taken directly from the
Washington statutes.
This handbook has two primary goals. The first is to help
educate those who are considering becoming fiduciaries. The
second is to provide a first source for the person who has already
accepted a fiduciary role and who is beginning to map out a plan
for conducting his or her duties in that position.
The Fiduciarys Handbook joins the Councils other
publications, Estate Planning and Dealing with the Death of a
Loved One. Estate Planning, a highly successful publication,
addresses facts of life, property, and death as it educates the reader
on how to plan for property disposition, purchase insurance,
minimize estate and gift taxes, and plan for retirement. Dealing
with the Death of a Loved One provides guidance on the myriad
questions and issues that one faces when a loved one passes away.
These publications are the result of many months of work
by Council members acting under the guidance of the Councils
Executive Committee and with the support of the membership it
serves. The Council hopes that the knowledge and direction
provided by these and future publications will help promote
productive, successful planning for families and businesses in our
community.
The Estate Planning Council of Seattle is an organization
whose membership comprises attorneys, certified public
accountants, insurance agents, brokers who are chartered life
underwriters, trust officers, and certain other financial and estate
planning professionals. All members actively practice in the estate
planning field.
The Fiduciarys Handbook was written and edited by
Council members. Articles were written by Sandra R. Blair,
Karen E. Boxx, Vincent A. Gervais, Roberta K. Reed, Barbara C.
Sherland, Kimbrough Street, Gerald Treacy, and Victor Van Valin.
Serving as general and technical editors and overseeing all
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experienced in this area and can provide you with advice and
assistance.
As a fiduciary, you must follow any specific instructions in
the governing document. Even with the best possible motives, you
cannot substitute your judgment for those explicit directions.
Sometimes the document or the law may give you wide discretion.
In that instance your duty is to exercise that discretion in a manner
that will carry out the general fiduciary purpose.
Duty To Be Prudent. Your acts as a fiduciary will
normally be judged by comparison to what a prudent person
would have done in the same circumstances.
Washington law provides that a prudent person exercises
the judgment and care under the circumstances then prevailing that
persons of prudence, discretion, and intelligence exercise in the
management of their own affairs, not in regard to speculation but
in regard to the permanent disposition of their funds.
This does not mean that you may take the same risks with
fiduciary assets under your care that you may take with your own
assets. You may sometimes be less than prudent in the
management of your own affairs: you might allow a check
payable to you to remain on your desk for several weeks, earning
no interest, or you might allow your own deposit at a bank to
exceed the FDIC insurance levels. However, if you accept
appointment as a fiduciary, you do not have the luxury of lapses
like these. A prudent person would promptly deposit checks and
see to it that all assets are properly insured.
If you do take an imprudent risk and the beneficiary is
damaged as a result, you, as a fiduciary, will be personally
responsible for repaying any loss out of your own pocket. What is
more, in extreme cases you could also be found to be criminally at
fault.
Duty Of Loyalty. As a fiduciary, you may be acting on
behalf of persons who need assistance or protection. Sometimes
these persons will have little or no capacity to act in their own
interest. Great trust and confidence are being placed in you. As a
result, you are held to a high duty of loyalty to the persons whom
you serve. You cannot put your own interests above those of your
beneficiaries. You cannot take any personal advantage or profit
from your position as a fiduciary (with the exception of reasonable
compensation for your services). Moreover, you must
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ability and judgment. This does not mean, however, that you must
personally perform each fiduciary task. It is often appropriate to
employ someone else (an agent) to perform a particular aspect of
your fiduciary management task, but it is not appropriate to
delegate all your responsibilities.
It is not always clear which acts you should perform
personally and which are appropriate to delegate. Again,
professional advisers can help you. If you do decide to delegate, it
is important to review the background and qualifications of the
person you select. Written agreements with each agent are
advised.
Once a matter is delegated, you should not ignore what
happens from then on. You must periodically review the
performance of the person you selected to be sure his or her
performance is adequate. Its important to be aware that
delegation does not get you off the hook. If someone to whom
you have delegated duties acts imprudently, you can be held liable.
Example: You are trustee of a $250,000 trust, but
you are not personally skilled in making investment
decisions. You delegate to an investment adviser
who fails to diversify and who invests all the money
in technology stocks. If technology stock prices
tumble, you can be personally responsible for the
loss, even though you properly delegated
investment decisions. The concentration in
technology stocks may be found to be imprudent
because there was no diversification.
Duty To Furnish Information. When you are acting as a
fiduciary, you often have considerable discretion because
confidence has been placed in your judgment. As a result, you are
usually not legally required to inform or consult with the
beneficiaries before acting. An exception to this general rule
applies to trusts. If you are trustee of a trust, Washington State law
requires you to give notice in advance of certain transactions that
could have very significant effects on the interests of the trust
beneficiaries (see the chapter titled Trustees of Trusts).
The beneficiary of the fiduciary arrangement is often the
only person who can monitor the performance of the fiduciary.
Consequently, to assist beneficiaries in protecting themselves, you
must respond to the beneficiaries reasonable requests for
information. Some fiduciaries also have a statutory duty or duty
under the governing document to render periodic accountings to
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Summary
As a fiduciary, you have many responsibilities, often
involving discretion and always requiring honesty and good
judgment. The discussion of general fiduciary duties in this
chapter, and the more detailed discussion of the responsibilities of
specific fiduciaries in the following chapters, will assist you in
better understanding the scope and nature of your duties. These
chapters will also help you identify the areas in which you may
need to request professional advice. The greater your
understanding of your fiduciary responsibilities, the greater the
likelihood that your fiduciary experience will be an effective and
positive one.
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NOTES:
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Fiduciary Accounting
Fiduciary accounting is generally of concern to personal
representatives and trustees. In some cases it may be a concern for
other fiduciaries. This type of accounting is unique for two
reasons: first, because many of the rules, principles, and concepts
vary from state to state and second, because many of the actions
taken by the fiduciary (including some that will affect the
accounting) are governed not by state or federal laws but by the
wishes of the decedent or grantor as expressed in the Will, trust, or
other governing instrument.
Even though there are many more similarities than
differences between a fiduciarys accounting system and systems
for other entities, the differences are very important. The most
important one is that a fiduciary has to deal with two distinct
classes of owners (the beneficiaries): income beneficiaries and
principal beneficiaries. The interests of each can be and often
are opposed to one another. This distinction makes it vital to
maintain two separate sets of records that accurately distinguish
between the two classes and account for their respective interests
so that each may be fully protected.
There is no standard accounting system for fiduciaries
because each arrangement varies so much in size and complexity.
Accordingly, the accounting records should be designed with the
particular situation in mind. Many fiduciary estates are so small
that it is probably not necessary to even establish a formal set of
books. Others, because of their size or complexity, will require a
formal accounting system. Regardless of the size or complexity of
the system, the principles of fiduciary accounting must be
followed. Every fiduciary must understand these principles and
follow them in the administration of the fiduciary estate.
In accepting the responsibility of being a fiduciary, a
person also agrees to manage the assets in accordance with the
wishes of the person who established the fiduciary relationship.
This normally requires fairness to all beneficiaries. It often also
requires the fiduciary to make periodic reports to the beneficiaries,
the federal and state governments, and in some cases, the court or
the person who established the relationship.
The basic objective of fiduciary accounting is to establish
and maintain accounting records that will enable the fiduciary to
prepare a report that clearly and accurately provides meaningful
information to the interested parties. As a general rule, the
following information should be maintained by the fiduciary:
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Personal Representative
Of A Decedents Estate
When a person dies leaving assets that require a probate,
the court appoints a fiduciary to administer that proceeding. If the
fiduciary is named in the decedents Will and subsequently
appointed by the court, he or she is called an executor. If the
decedent died without a Will, or if the court selects the fiduciary
for some other reason, he or she is called an administrator. In
Washington, the term personal representative is used to describe
any fiduciary appointed to administer a decedents estate,
regardless of how the person is selected.
Who Will Serve As Personal Representative Of The Estate?
If a decedent leaves a validly executed Will that names a
person to serve as personal representative, that nomination will
generally be respected unless the person named is disqualified.
Reasons for disqualification include:
Conviction of a felony;
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These duties must be carried out in a way that satisfies the personal
representatives general fiduciary duties discussed in the
Overview. For example, the personal representative should follow
the guidelines set forth in that chapters discussion of the duty to
manage assets prudently when gathering the assets and holding
them until distribution.
Creditors Claims. A significant responsibility of the
personal representative is to identify and notify creditors of the
estate and to pay all proper claims. The term creditors claims
refers to debts of the decedent that arose before the decedents
death, and not to debts or obligations arising during the
administration of the estate.
Washington law sets out a procedure that, in general,
allows the personal representative to eliminate the claims of
creditors who do not come forward within a four-month period.
The personal representative who elects to obtain the four-month
cutoff must publish notice of the claim period in a legal newspaper
and file notice with the court. If a personal representative wants
the benefit of the four-month cutoff with respect to a creditor who
is reasonably ascertainable, the personal representative must also
provide the creditor with actual notice. A creditor is generally
deemed to be reasonably ascertainable if the personal
representative would discover the creditor in a review of the
decedents correspondence and financial records, and discussion
with family members. If a personal representative does not elect to
provide notice to creditors, creditors must generally come forward
with claims within two years from the date of death.
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Did the decedent file gift tax returns during his or her
lifetime?
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Trustees Of Trusts
General Considerations In Becoming A Trustee
The essence of a trust is a legally binding arrangement
under which the party establishing the trust appoints one or more
persons (or a corporation) as trustee to hold property in a
fiduciary relationship for the benefit of a third person, the
beneficiary. A trustees job is to carry out the directions
contained in the trusts governing instrument, which typically is a
Will or trust agreement. In doing so, a trustee at all times must act
for the benefit of the beneficiaries, even though the trustee holds
legal title to the trust assets.
Of paramount importance in deciding whether to accept
ones appointment as trustee is to understand the level of
responsibility and the high standard of care imposed upon a
fiduciary generally. This is discussed in the Overview and in more
detail in this chapter. A trustee should consider whether he or she
can make the necessary time commitment to effectively fulfill his
or her obligations as trustee. A trustee must consider the nature
and amount of the assets the trustee will be expected to manage,
and the beneficiaries for whom they will be managed. A trustee
will likely be working with the assets of the trust and beneficiaries
for a long period of time, and should be confident in his or her
ability to perform his or her duties within the spirit of the trust.
Before accepting his or her trusteeship, a proposed trustee
should read and become very familiar with the trust document
itself. If the document is confusing or there seems to be a conflict
or an ambiguity in the terms, the proposed trustee may consider
consulting with a professional adviser, or even the grantor if the
grantor is still alive. Where there is doubt about the scope of the
trustees powers in administering the trust or the provisions of the
trust instrument itself, the trustee must always bear in mind the
original intent of the trusts grantor in carrying out his or her
duties.
If you are named as a trustee you are not obligated to
accept. If you decline, another qualified trustee will be found
either as named in the trust document or by going to court. In
some cases, you may be asked to serve as a successor trustee to
another fiduciary. This could be from a former trustee who has
died, resigned, been removed, or become incompetent. If the trust
is a testamentary trust (one established under the terms of a Will)
the trust property will normally be accepted from the personal
representative.
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Liquidity requirements;
Beneficiaries needs and outside assets;
Tax consequences; and
Economic environment and inflation.
number. When there are two trustees, they must act jointly. In
some cases, a trustee may agree to delegate a power or duty to
another trustee, but this delegation must be in writing and should
be clearly identified.
Duty To Keep And Furnish Records And Accounting
A trustee must keep accurate trust records. State law
requires that accountings be provided to adult beneficiaries at least
annually unless the trust document provides otherwise. Records
such as bank statements, security trade confirmations, brokerage
statements, filed tax returns, and court orders must all be
maintained by the trustee and available for review by the
beneficiaries.
In addition, a trustee must provide information prior to
entering into a significant nonroutine transaction.
Significant nonroutine transactions generally include:
Trustees Compensation
A trustee is entitled to financial compensation for his or her
services as trustee. State law authorizes a trustee to receive
reasonable compensation from the trust. Some criteria used to
determine reasonable compensation may include, but may not
necessarily be limited to, the risk and responsibility assumed by
the trustee, the time required to perform the trustees duties,
customary fees charged, extraordinary services required, types of
issue involved, results obtained, and other factors.
The trustee is also entitled to out-of-pocket reimbursement
for costs that have been incurred. Fees paid to accountants,
attorneys, or investment managers may be separate to the extent
that those services are not being charged for by the trustee and
normally provided for by the trustee. If a trustee is a family
member, it is often desirable to address the question of
compensation in the trust document or request a review by the
courts. Many professional trustees have standard published fee
schedules for specific trustee services. If appropriate, a trustee
may apply to the court for approval of his or her fee if he or she
believes that its reasonableness will be questioned.
Resignation As Trustee
If it becomes necessary to resign as trustee, the process for
resignation and appointment will be governed first by the language
of the trust document. The document may specify any advance
notice that may be required and how a successor is selected. If the
document is silent, the trustee may petition the court for his or her
resignation and the appointment of a successor, or the resigning
trustee and all the beneficiaries may be able to determine these
matters by written agreement. The transfer of the trust assets to a
successor trustee may result in the discharge of the resigning
trustee from any further responsibility for the trust, but it does not
necessarily release the trustee from any liability for his or her past
actions. Therefore, when a trustee resigns, he or she may prepare,
or may be asked to prepare, a final accounting of his or her actions.
This accounting will be approved by the beneficiaries informally
by agreement or by the court in a judicial proceeding in order to
release and relieve the trustee from any further liability regarding
the trust.
Dealing With Problems
Circumstances may arise when either your responsibilities
as trustee or the best course of action for the trust is not clear.
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Guardians
When individuals become so mentally incompetent or
disabled that they cannot handle their own affairs, the court may
appoint a guardian to assist them. A guardian who handles
personal affairs is called a guardian of the person. A guardian
who handles financial affairs is called a guardian of the estate.
The person needing assistance is called the incapacitated person.
Minors are also considered incapacitated persons for whom a
guardian of the person and estate can be appointed.
A guardian of the person is responsible for caring for the
incapacitated persons personal needs and affairs, including
housing, food, clothing, and medical needs. A guardian of the
estate is responsible for the financial affairs of the incapacitated
person, including investments, expenditures, and lawsuits on
behalf of the incapacitated person. In most cases an appointed
guardian will serve in both positions.
State law recognizes that not all incapacitated persons have
the need for a full guardian, responsible for all aspects of the
persons personal and/or financial affairs. Some incapacitated
persons need help in certain areas but are not fully incompetent.
These persons can continue to manage certain limited aspects of
their personal or financial affairs. In such cases the court will
appoint a limited guardian to assist the incapacitated person only
in those areas where assistance is needed. The order appointing a
limited guardian must specify which decision-making powers have
been taken away from the incapacitated person and the period of
time for which the order is applicable. The law requires that the
guardianship be tailored to be the least restrictive alternative
possible.
Guardianships are established by the superior court for the
county where the incapacitated person resides. The superior court
establishes the guardianship initially by court order and then
retains jurisdiction of the guardianship to monitor the actions of the
guardian. The guardian must file periodic reports with the court
and comply with any other requirements ordered by the court. The
court can set hearings to review the actions of the guardian and
address any concerns raised by the incapacitated person or other
interested parties. The court can and will remove a guardian who
is not complying with court orders and the statutory requirements
for a guardian.
If you are serving as guardian you need to review the court
order establishing the guardianship to determine what authority has
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Attorneys-In-Fact Under
Powers Of Attorney
What Is A Durable Power Of Attorney?
A power of attorney is a document signed by one person,
called the principal, who appoints another person, called the
attorney-in-fact (or sometimes the agent), to act on behalf of
the principal. Essentially, a power of attorney says, I authorize
John Doe to do the following acts for me and everyone shall accept
his acts as if they were my own.
Generally, a power of attorney is only effective so long as
the principal is alive and competent. Washington has a statute,
however, that authorizes a principal to grant a power of attorney
that will remain effective, or that will only become effective, if the
principal becomes incapacitated (i.e., unable to manage his or her
property and financial affairs). Such a power of attorney is called
a durable power of attorney. Any power of attorney terminates
when the principal dies.
This chapter will discuss your powers and fiduciary duties
as an attorney-in-fact for an incapacitated person. The term
durable power of attorney may be abbreviated as DPA.
What Powers Can Be Granted Under A Durable Power Of
Attorney?
The General Power Of Attorney. Most durable powers
of attorney grant very broad powers to the attorney-in-fact. Such
durable powers of attorney are called general powers of attorney.
They often state that the attorney-in-fact shall have all powers of
an absolute owner or all powers that the principal would have if
present and competent.
Excluded Powers. Even though the DPA states that the
attorney-in-fact has all the powers of the principal, some powers
are excluded by the statutes that govern durable powers of attorney
in Washington. If you are acting under a DPA that simply gives
you all powers of your principal, you cannot make, amend, alter, or
revoke a Will or codicil for the principal, nor can you do the
following acts unless the DPA specifically authorizes them:
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Collect debts;
Make claims;
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Incur debts;
you must make those decisions as you believe the principal would
make them if competent. You may also have to make other
decisions, such as:
Defend a lawsuit;
Pursue a claim;
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distributions are for the childs benefit and general welfare. This
may include a distribution of the entire account.
Unlike a guardian, you may, but are not required to, obtain
prior approval from the local court of any proposed distribution.
However, a child who has reached age 18 or any other interested
person (such as a guardian of the child, an ex-spouse who is a
parent of the child, or a creditor of the child) may petition the court
to compel you to make distributions on behalf of the child.
Such broad powers of distribution carry with them some
tax burdens. Where you both created the custodianship and serve
as its custodian, your continuing ability to control when and how
much of the account can be distributed will cause the custodial
property to be includable in your taxable estate for federal estate
tax purposes should you die before the child.
Custodial income that is used to pay for items a parent is
legally obligated to provide to the child (e.g., food and clothing)
also becomes taxable income to the parent, regardless of whether
the parent is the custodian. Generally, a parents support
obligation ceases when a child reaches age 18 or when the child
becomes self-supporting. While the issue of just what items fall
within the scope of a parents obligation of support is not well
settled, the issue most often arises in the area of education. In a
family of modest means, the use of custodial funds to provide for
private elementary education should be deemed outside the
parents obligation of support. In a family of large means, the use
of custodial funds to provide college education for a child may still
be within the parents obligation of support even though the child
has reached age 18.
Even if custodial income is not used for legal obligations
of support, certain income earned in a custodial account for a
child may be subject to the Kiddie Tax, causing that income to
be taxed at the parents highest marginal tax rate.
You should consult with your tax adviser to more fully
discuss the application of these rules.
Investment Of Custodial Assets. You may invest and
reinvest the custodial funds in virtually any kind of real or personal
property. Any investment will be subject to the rules generally
applicable to fiduciaries as discussed in the Overview, including
the rules concerning self-dealing, diversification, and prudence.
All custodial property held by a custodian for the same child will
be treated as one custodianship and therefore will be considered
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APPENDIX
2)
Sell on credit;
3)
4)
5)
6)
7)
8)
9)
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10)
11)
12)
13)
14)
15)
16)
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17)
18)
19)
20)
21)
b.
c.
d.
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e.
f.
g.
h.
i.
j.
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k.
l.
22)
23)
24)
25)
26)
Pay reasonable compensation to the trustee or cotrustees considering all circumstances including the
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b.
c.
d.
28)
29)
30)
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31)
32)
33)
34)
a.
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b.
*Note:
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APPENDIX
Bruce G. Hanson
C. Henry Heckendorn
Dennis P. Helmick
Sandra Blair Hernshaw
James H. Hicken, III
Henry H. Hurley, Sr.
James E. Hurt**
Barbara Isenhour
Lisa L. Johnson
Stephen L. Johnson
Alan H. Kane
Thomas M. Keller
Richard A. Klobucher
Reginald S. Koehler, III
Frederic T. (Ted) Kutscher
Jerry H. Landeen
Ivan K. Landreth, Jr.
Douglas C. Lawrence
Joseph L. Lawrence
Richard Y. LeMaster
Thomas J. Lucas
Susan C. Lybeck
Scott W. MacCormack
Robert R. Mackin
Thomas W. Malone
Judd R. Marten
Walter M. Mass, III
Muriel Mawer**
Pamela McClaran
Robert McConnell
Jane M. McCormmach
Matthew B. McCutchen
Patrick J. McGowan
Emmett E. McInnis, Jr.*
George E. Merker
Mark Edward Mills
Melville Monheimer
Alan L. Montgomery.
Malcolm A. Moore
Charles P. Moriarty, Jr.
William J. Morris
Robert S. Mucklestone
Charles Norman Mullavey
David E. Myre, jr.
Noreen M. Nearn
Gail K. Neuharth
Christy C. Newman
-73Seattle-3522531.3 0099830-00217
Paul W. Oden
John J. ODonnell
Kurt H. Olson
Harvard Palmer*
Dudley Panchot
Sally Phillips Pasette**
Sandra Lynn Perkins
Karen Perret
Leslie R. Pesterfield
Gregory S. Petrie
Douglas L. Phillips
John E. Poffenbarger
Benjamin G. Porter
Glenn D. Price
Robert E. Prince
Douglas A. Raff
Dan Reaugh
Paul V. Rieke
Charles W. Riley, Jr.
Mark W. Roberts
William Roetcisoender
Jon M. Schorr
Kenneth L Schubert, Jr.*
Laurence H. Shaw
Robert J. Shaw
Barbara C. Sherland
Dale E. Sherrow
George L. Smith
Carlyn J. Steiner
Robert A. Stewart
Kimbrough Street
David B. Sweeney
Susan Thorgrogger
Donald L. Thoreson
Eden Rubenstein Toner
James K. Treadwell
Howard Tuttle**
Victor Van Valin
John E.Veblen
Mary Foster Vrbanac
Gloria Wakayama
Walter Walkinshaw
Livingston Wernecke
Ann T. Wilson
Willard J.Wright
Michael J. Zuccarini
Leonard Zweig
Heimbucher, Brian
Hileman, Francine
Johns, Warren L.
Johnson, Eleanor I.
Keasal, Robert C.
Keene, David
Kelley, Sally J.
Kessler, Steven J.
Koenes, John P
Krysty, Kaycee
Kurth, Donald W
Mathisen, Kristi M.
McIvor, Ross D.
Morrison, Scott I
Nagle, Ronald D
Palmer, James R.**
Patterson, John P.
Richards, Robert A.
-74Seattle-3522531.3 0099830-00217
Sedlock, Thomas J.
Smith, Terry
Suelzle, Vickie
Super, William F
Sweeney, Michael D.
Swenson, Norman E
Tanner, Randall L
Thornton, Grant
Underhill, Robert A.
Urrutia, John M.
Vallat, Mary J.
Van Horn, John
Waddell, Judith L.
Walsh, Jr., John R.
Walter, Donald B.
Whittemore, Richard
Wilcut, Pamela K.
Ziemkowski, Gordon
TRUST OFFICERS
Ackerlund, Robin C.
Alkema, Henry A.**
Altman, Diana L.
Atkinson, Nancy L.D.
Bagnall, Walter T.**
Bucklew, Russell J.
Buechler, Ann J.
Buerk, Arthur W.
Burkland, Tammy L.
Burns, Terrence E.
Carpenter, George H.
Cayford, Richard W.
Christianson, Robert
Cleveland, B.H. Gus
Conrad, Richard J.
Conte, Jr., John C.T.
Crawford, Janet
Davis, Stephen M.
Dimayuga, Solita
Donahoe, Roger F.*
Dudenhoefer, Frank
Ellison, David E.*
Evans, Nancy H.
Fogg, Frederick G.
Frisk, Mona
Gallagher, James K.
Hennes, Paul A.
Hermanson, Niki M.
Hitchcock, Helen L.
Hunt, Robert R.*
Hunter, Carol A.
Jaech, Daniel W.
Johnson, Rod
Keeton, Paula A.
Kelley, Sally J.
Kirkpatrick, Carole A.
Kutscher, Frederic T. (Ted)
Mackay, Edwin R.*
MacKenzie, Cynthia D.
MacKinnon, Neil G.
MacRae, Janet
Mesenbrink, Susan
Mills, W.C. (Twig)
Monroe, Marilyn
Nevers, Thomas J.
OConnor, P. Douglas
Owens, Gregory P.
Park, Lowell B.
Pease, Alice M.
Petrisor, John W.
Pladson, Bonnie A.
Porter, Don G.**
-75Seattle-3522531.3 0099830-00217
Potter, Barbara A.
Powell, David C.
Pritchard, Jeffrey J.
Rubenstein Toner,
Russell, Robin C.
Skaitz, Donald A.
Smith, Betty L.*
Stevens, Sharon L.
Strong, Frederic E.**
Syfred, Janet M.*
Tennant, Jean V.
Thompson, Keith W.
Thorburn, Lynn
Toner, David J.
Towell, Rod
Treneer, E. Greene*
Van Housen, Muriel
Vranizan, Michael G.
Wadsack, Karl L.
Watkins, Joyce M.
Williams, David C.
Wilson, Karol A.
Wong, Mooi Lien
Worth, Jacqueline K.
Young, Curtis G.*
-76Seattle-3522531.3 0099830-00217
Oberg, Russell C.
Olson, Dwight H.
Philip, Robert H.
Pinneo, Roger D.
Price, Arthur S.
Reid, J. Stephen
Reynolds, William G.
Richards, Bruce C.
Ross, Philip C.
Ryen, Richard H.
Sheehan, Jeffrey T.
Smith, Kirtland G.
Stein, William A.
Symonds, Lawrence J.
Tash, Graham A.*
Taylor, David J.
Thompson, Douglas A.
Tracey, John C.
Ursino, Susan L.
Whitaker, William E.
Wickstrand, Herbert L*
Wiegert, Roy E.**
Williams, Gene F.
Zobel, Christian F.
MEMBERS AT LARGE
Daniel M. Asher
Marite M. Butners
Rick Downey
David A.Duryee
Sharon S. Edberg
Anne V.Farrell
S. John Goodman
John M. Hoffman
-77Seattle-3522531.3 0099830-00217
Leland A. Shepherd
Phillip W. Thibedeau
Judith F. Tronsrue
George M. Tronsrue, Jr.
Bob Turner
Glen White
HONORARY MEMBERS
Prof. Thomas R. Andrews
Prof. Sheldon A. Frankel
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