[WSBAPT] Non US Citizen as PR?

Dalynne Singleton dalynne at glgmail.com
Wed Nov 18 09:58:06 PST 2020


A citizen of another country is unable to have a social security number which was required when I attempted to obtain an EIN number for an estate.  The Administrator appointed lived in California but had no SSN and was a legal resident of Mexico. The decedent had a SSN and died in California, a legal resident and US citizen.  I was appointed as the Resident Agent.  All proceeds received for the estate which had no other assets or debts, was from a wrongful death settlement and those assets are not part of the estate so no consequences to not having an EIN number and no taxes owed.

Dalynne Singleton

Gourley Law Group
Snohomish Escrow
The Exchange Connection
1002 10th Street Box 13
PO Box 1091
Snohomish, WA 98291

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dalynne at glgmail.com<mailto:dalynne at glgmail.com>
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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Sarah J. Dion
Sent: Wednesday, November 18, 2020 7:33 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Non US Citizen as PR?

I agree with Eric. The only issues I can think of are: (1) if there is a PGAL appointed and the PGAL recommends bond be ordered, I think the commissioners would be more likely to agree if the PR is not a US citizen; and (2) having a noncitizen is designated as a trustee could support an argument that the trust, if created, should be taxed as a foreign trust. But seems like that would only come up a beneficiary moved abroad, or if there was some other indicia.

I usually encourage clients to choose US citizens if possible, but there are times when the right person is not a citizen, and ultimately, the most important thing is to choose someone the client trusts!

Sarah Jael Dion
skellenger bender
ATTORNEY
TRUST AND ESTATE PRACTICE
Estate Planning | Probate

PHONE 206.623.6501 | FAX 206.447.1973
sdion at skellengerbender.com|<mailto:sdion at skellengerbender.com%7C>www.skellengerbender.com<http://www.skellengerbender.com/>
1301 Fifth Ave., Suite 3401 | Seattle, WA 98101
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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 Eric Nelsen
Sent: Wednesday, November 18, 2020 9:09 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Non US Citizen as PR?


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I haven't run across this specific scenario but a green card holder is a lawful resident, so I think they could serve as PR. I don't think U.S. citizenship is a requirement—that is, it's clearly not under the statutory language which only cares about residency, and since probate is a matter of state law I am assuming there is no federal law making a non-citizen but lawful resident unqualified to act in a court-appointed fiduciary capacity.

One of our colleagues who does a lot of Canadian cross-border EP would know more than I, though.

Sincerely,

Eric

Eric C. Nelsen
Sayre Law Offices, PLLC
1417 31st Ave South
Seattle WA 98144-3909
206-625-0092
eric at sayrelawoffices.com<mailto:eric at sayrelawoffices.com>

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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 Erin Fairley
Sent: Tuesday, November 17, 2020 9:07 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: [WSBAPT] Non US Citizen as PR?

Hi List Mates,

The Statute seems to be silent. Client wants to appoint Seattle resident and Green Card holder but non-citizen as PR and also, as trustee for testamentary trusts.  What issues have you seen with this scenario?

Thank you,
Erin

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