[WSBAPT] Can a non us citizen be a personal representative

[Kristina DeVore]

Thank you so much.  The proposed PR is a Canadian citizen and it sounds like that would create an unintended tax consequence.


Kristina S. DeVore | Attorney & Counselor at Law
KRISTINA DEVORE LAW FIRM, pllc | 201 NE Park Plaza Dr., Ste., 290 | Vancouver, WA  98684
Phone: (360) 695-0535 | Fax (360) 261-6075 | Kristina at devore-law.com




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From: <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> on behalf of Carla Higginson <carla at higginsonbeyer.com<mailto:carla at higginsonbeyer.com>>
Reply-To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Date: Monday, February 22, 2016 at 3:56 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Can a non us citizen be a personal representative

According to my law partner Garrett Beyer, who is an international tax attorney, a non-US person may serve as a PR.  However, depending on the laws of the country in which that person is tax resident, serving as PR of a US estate may bring that estate into the tax system of the other country.  This is true of Canada, for example.  He advises that local counsel of the country in which the proposed PR is tax resident be consulted before making this decision to avoid a lot of unnecessary issues.

___________________________

Carla J. Higginson, Attorney
Higginson Beyer, P.S.    [cid:image004.png at 01D142F8.438976E0]
Friday Harbor Office:
175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935
Seattle Office:
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carla at higginsonbeyer.com<mailto:carla at higginsonbeyer.com>
HigginsonBeyer.com

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From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Kristina DeVore
Sent: Monday, February 22, 2016 2:38 PM
To: WSBA Probate & Trust Listserv
Subject: [WSBAPT] Can a non us citizen be a personal representative

Can a non us citizen (but permanent resident) be a personal representative?  Sorry for such a basic question but I can’t find any specific prohibition in the statues.

Thanks in advance.
Kristina


Kristina S. DeVore | Attorney & Counselor at Law
KRISTINA DEVORE LAW FIRM, pllc | 201 NE Park Plaza Dr., Ste., 290 | Vancouver, WA  98684
Phone: (360) 695-0535 | Fax (360) 261-6075 | Kristina at devore-law.com<mailto:Kristina at devore-law.com>




This email message is covered by the Electronic Communications Privacy Act, 19 USC Sections 2510-2521.  Unauthorized review or distribution of this email message is strictly prohibited.  This e-mail message is intended for the exclusive use of the person or persons to whom it is addressed.  This email message may contain information that is privileged and/or confidential. If you believe that you have received this message in error, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited.  Do not disseminate this e-mail and destroy the original e-mail and any copies. If you have received this communication in error, please notify us immediately, and destroy the original message.
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