[WSBAPT] Est. Planning for British Citizen?

Fri Feb 22 12:16:32 PST 2019

Hi Paul,

My law partner Garrett Beyer is an international tax attorney and indicates the following:

"Presuming that the wife is a green card holder and that she will survive the husband, a simple will works as long as if the wife survives she remains a green card holder and keeps a permanent abode in the United States until her death (remains resident/domiciled in the US under the US-UK treaty).  Green card holders are entitled to the unified credit amount of a US citizen.  If she goes non-resident after the husband's death and the estate assets are US situs, then the unified credit is reduced to $13k and the estate become taxable at the federal level.  If the wife believes she will go non-resident after husband's death, there are ways to deal with this.  I'd be happy to talk to this gentleman if he so wishes."

If you would like to talk with Garrett, our office number is below and his email is:  garrett at higginsonbeyer.com<mailto:garrett at higginsonbeyer.com>.

Regards,

Carla Higginson

___________________________

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:
701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935

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 Paul Neumiller
Sent: Friday, February 22, 2019 8:47 AM
To: wsbapt at lists.wsbarppt.com
Subject: [WSBAPT] Est. Planning for British Citizen?

New situation for me.  H & W married for over 40 years, modest (<$1mil) estate, FMV of residence is about $180k, lived in Washington for over 40 years.  W is a British citizen.  All assets in WA.  Only child is a son in Texas who is a US citizen and will inherit everything.  Due to being a non-taxable estate, I was going to prepare the standard simple Will, DPAs, Health Care Directive, and CPA.  Does W's British citizenship cause any problems or the way I prepare the documents?

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