[WSBAPT] Taxation of CalPERS benefits received by a nonresident prior to 1996

[Anthony D. Vivenzio]

Listmates,

Client passed away one week ago at the age of 95. He had been a recipient of
CalPERS benefits since 1976. It is believed that he probably never paid tax
on any of that retirement income due to the state of California. It is
believed he was receiving approximate $2500 per month. I am aware there was
a federal law, public law 104 - 95 providing that "No state may impose an
income tax on any retirement income of an individual who is not a resident
or domiciliary of such state." By its terms, "the amendments made by this
section shall apply to amounts received after December 31, 1995." What are
the implications, if any? Thank you for any insights you may share.

 

P.S. Do we need to serve them with a Notice to Creditors?

 

Anthony D. Vivenzio - Attorney and Counselor at Law

P.O. Box 208

540 Guard St, Ste 220

Friday Harbor, WA  98250

360-378-6860

vivenziolaw at rockisland.com

 

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