[WSBAPT] Est. Planning for British Citizen?

[Paul Neumiller]

Thank you John, Carla (and her business partner), and Sarah.  I have spoken with the clients and the wife is a resident green card holder AND she has no intention of ever returning to England if her USA-citizen husband passes before she does (though, she might move to Texas to be closer to her son and his family).  Wife has worked in the USA for many years and has a social security number.  And to review, the couple’s net worth is under $1 million.  All assets are in WA and all sources of income are USA-based.    So, it appears to me that, under these circumstances and based on my independent research and this listserv, the standard estate planning documents for a resident alien with a non-taxable estate will be adequate.  Once again, thanks.


[Paul A  Neumiller]

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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of John Creahan
Sent: Sunday, February 24, 2019 1:18 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Est. Planning for British Citizen?

Sarah,
You are correct that a non-citizen is not able to utilize the marital deduction, but the client here (who appears to be a resident alien) can take advantage of the state and federal estate tax exemption. Here, the client’s estate appears to be less than $1 million, so he does not appear to have any state or federal estate tax issues.
The situation is very different for non-resident aliens with US property – their estate tax exemption is $60,000, if I recall correctly.
Thanks,
John

John Creahan
www.cairn-law.com<https://nam02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.cairn-law.com%2F&data=02%7C01%7C%7Cbfde51b3f76f4c05ed5908d69a9e3675%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C636866401643967670&sdata=YNU07yyDQqt8cFAL83tANgOxn3uBRmlFVF4hsCdTxqs%3D&reserved=0>
206-578-5877
Fremont office:
3417 Evanston Ave. N, Suite 312
Seattle, WA 98103


From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> On Behalf Of Sarah Jael Dion
Sent: Sunday, February 24, 2019 12:22 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Est. Planning for British Citizen?

The issue for a couple with a noncitizen spouse is that only citizens enjoy the marital deduction. A noncitizen residing in the US can’t inherit tax-free the way a citizen can. Did you unwind how to handle this?

Sarah Jael Dion

Dion Law PLLC
206-550-4005
sarah at dionlaw.com<mailto:sarah at dionlaw.com>
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On Feb 22, 2019, at 3:02 PM, Paul Neumiller <pneumiller at hotmail.com<mailto:pneumiller at hotmail.com>> wrote:

Nope, I asked.  No dual-citizenship.



-----Original Message-----
From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> On Behalf Of Sarah Jael Dion
Sent: Friday, February 22, 2019 11:15 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Est. Planning for British Citizen?

Paul,

Is W also a US citizen? If so, that’s fine. If not, I’d be happy to chat about this if you like.

Sarah Jael Dion

Dion Law PLLC
206-550-4005
sarah at dionlaw.com<mailto:sarah at dionlaw.com>

This message is private and may contain privileged communications. If you are not the person for whom this message is intended, please notify me immediately and delete the message. Please do not copy or send this message to anyone else.


On Feb 22, 2019, at 8:46 AM, Paul Neumiller <pneumiller at hotmail.com<mailto:pneumiller at hotmail.com>> wrote:

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?




IMPORTANT NOTICE:  This e-mail message is intended to be received only by persons entitled to receive the confidential information it may contain. E-mail messages to clients of Paul A. Neumiller presumptively contain information that is confidential and legally privileged; e-mail messages to non-clients are normally confidential and may also be legally privileged. Please do not read, copy, forward or store this message unless you are the intended recipient of it. If you have received this message in error, please forward it back to the sender and delete it completely from your computer system.

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