[WSBAPT] Non-citizen beneficiary

Tue Jan 16 10:52:44 PST 2018

Hi Krista,

My law partner, Garrett Beyer, is an international tax attorney and handles domestic and international business and estate planning matters.  He says that the mother's non-US citizenship makes no difference to the son's estate.  The mother's non-US citizenship could have a significant effect on her estate, depending on what country she is from.  Non-citizens only get a $60k exemption equivalent, unless that amount is increased under treaty.  Need more facts.  He's happy to have a short conversation with you on this if you would find it helpful.

Regards,

Carla

___________________________

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
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carla at higginsonbeyer.com<mailto:carla at higginsonbeyer.com>
HigginsonBeyer.com

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-----Original Message-----
From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Krista MacLaren
Sent: Monday, January 15, 2018 2:17 PM
To: wsba probate & trust
Subject: [WSBAPT] Non-citizen beneficiary

Hi Listmates,

I have a 45 y.o. Single client with no spouse or kids who wants to leave his substantial estate to his mother, a non-citizen permanent resident.

Does her non-citizen status make any difference? I’m thinking not, because if his estate exceeds WA’s exemption amount it would be taxed in any case. Am I correct that this is really only a problem for married couples with more money than the federal exemption amount?

Thank you,

krista

Sent from my iPhone

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