[WSBAPT] Heir Locater Service Referral AND A Residency Question

[Brink, Kerry]

Can you refer an Heir Locator service that you have worked with, please?

AND

I have a client whose father moved to Washington from California so his son, a Washington resident, could take care of him.  For the preceding 5 years or so the father had been increasingly incapacitated with Parkinson and dementia.  As Trustee of his father’s Revocable Living Trust, the son purchased residential property in WA and the son, his wife and dad moved onto the property.  About a year and a half later, the father died.  The father’s estate is WA State taxable – not federal or CA taxable.

WA estate tax is levied on “residents,” (RCW 83.100.046) who are defined as someone “domiciled” (RCW 83.100.020) in WA.  Domicile, in a number of different sections of the RCW seems to require “intent” to remain in Washington.  There are factors that would indicate that intent – drivers license, voting registration and the like – none of which my client’s father was able to do, due to his incapacity.

So I think that although his house was here and he died here, his lack of ability to “intend” may preclude his becoming “domiciled” in Washington?  Have any of you looked into this?

Hi son, using the PoA did file California and federal income tax returns indicating his dad was a WA resident.

Is there a process for requesting an opinion letter from the DoR?  There is quite a bit of money at stake.

Best regards,
Kerry
Kerry E. Brink • Attorney at Law

Estate Planning, Probate, Elder Law

[cid:image001.png at 01D33865.5D37D9B0]

1201 Pacific Avenue, Suite 1900
PO Box 1315
Tacoma, WA 98401-1315
Office: 253-383-3791
Direct: 253-591-8555
Fax: 253-383-6377
www.vjglaw.com<http://www.vjglaw.com/>


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