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exercised her power to withdraw for 1996. As of the date of
decedent’s death, the value of the trust equaled $1,535,950.58.
On August 15, 1984, decedent executed a durable power of
attorney (decedent’s power of attorney) by which she appointed
Mr. Christensen and Louise M. Hastie (Ms. Hastie), her daughter,
as her attorneys in fact. (For convenience, we shall sometimes
refer to Mr. Christensen and Ms. Hastie as decedent’s children.)
Decedent’s power of attorney provided in pertinent part:
(1) Powers. The Attorneys in Fact, as fiducia-
ries, shall have all the powers of absolute ownership
and control of all assets and liabilities of the Prin-
cipal, whether located within or without the State of
Washington, the same as are possessed by the Principal,
including, but not limited to, the power (i) to convey,
transfer, encumber or otherwise deal in any way in
connection with real property, securities and bank
accounts owned by the Principal, and (ii) to do all
acts granted trustees by the Washington Trust Act of
1959 and any amendments thereto (which powers are
incorporated herein by this reference).
(2) Effectiveness and Duration. This Power of
Attorney shall become effective immediately and shall
not be affected by the disability of the Principal.
Decedent’s power of attorney did not specifically grant dece-
dent’s children the power to transfer decedent’s property by
gift.
On September 30, 1994, decedent moved into Cascade Vista
Convalescent Center (Cascade Vista) located in Redmond, Washing-
ton, where she remained until she died. Upon her admission to
Cascade Vista, decedent was diagnosed with various ailments,
including progressive dementia. From at least September 30,
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