[WSBAPT] Non-citizen beneficiary

[Lewis, Amy C.]

If I understood the original post correctly, the mother is a U.S. resident.  If that is correct, I believe she gets the same exemption as a citizen.  The lower amount applies only to someone who is both a non-citizen and a non-resident.


Amy C. Lewis, Attorney

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ESTATE PLANNING & PROBATE

1201 Pacific Avenue, Suite 1200 | Tacoma, WA 98402
phone 253.572.4500 | fax 253.272.5732 | www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/>

From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Carla Higginson
Sent: Tuesday, January 16, 2018 10:53 AM
To: WSBA Probate & Trust Listserv
Cc: Garrett Beyer
Subject: Re: [WSBAPT] Non-citizen beneficiary


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]
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HigginsonBeyer.com

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-----Original Message-----
From: wsbapt-bounces at lists.wsbarppt.com<mailto: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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