Chapter A. GENERAL INSTRUCTIONS

• Jurisdiction: Washington

A. GENERAL INSTRUCTIONS

1. Inventory and Appraisement. An inventory of all assets in which the decedent had an interest is made as of the date of death. Within three months of the appointment of the personal representative, the fair market value is required to be determined as of the date of death for each item. Any encumbrance, lien, or other secured charges on an item should be listed with the amount of the underlying obligation as of the date of death. The Inventory and Appraisement may, but need not, be filed in the probate proceeding. However, a copy of the Inventory and Appraisement must be furnished upon written request to the parties set forth in RCW 11.44.015, including any heir, legatee, devisee, unpaid creditor who has filed a claim, or beneficiary of a nonprobate asset from whom contribution is sought under RCW 11.18.200 and the Department of Revenue of the state of Washington.

If it appears that the Inventory and Appraisement cannot be completed within the three-month period, an order should be obtained extending the time for completing it. Failure to complete the Inventory and Appraisement within the three-month period, or to furnish a copy upon proper request, is grounds...