[WSBAPT] Deceased with assets in multiple jurisdictions

[Marketa Vorel]

Dear list mates,

I would appreciate your take on whether Washington state estate tax may be
due in the following scenario:

Deceased was a WA resident most of her life but lived in Colorado for the
last 12 months and died there.  She had a trust in Colorado with assets
exceeding $2.5M and a property in WA (owned by the Colorado trust).
Probate and trust administration opened in Colorado.

Deceased also has a Washington trust with life insurance proceeds just
under $1M.

Does WA only consider the WA assets for estate tax liability purposes? Or,
does WA look to the gross estate value (Colorado + Washington assets) to
calculate Washington estate tax liability?

Thank you in advance for your thoughts.

M.

     Markéta Vorel

     *Vorel Law*
     206.799.0541
     marketa.vorel at gmail.com
     www.vorellaw.com
     1520 K Avenue || Anacortes, WA  98221

This e-mail is intended to be private.  It may contain privileged or
confidential information.  If you are not a person for whom the e-mail was
intended, please notify sender immediately and then permanently delete the
e-mail, including any attachments, without copying or forwarding it.
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20160427/c1031ddb/attachment.html>