[WSBAPT] Non US Citizen as PR?

Thu Nov 19 17:04:28 PST 2020

I had an estate with a testamentary trust that named a couple of Canadians up on Vancouver Island as trustees. My recollection is they had to obtain PTINs before the testamentary trust could obtain an EIN, and it had to obtain an EIN before the WA estate could make a distribution to it. 

John J. Sullivan

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Jennifer Johnson
Sent: Thursday, November 19, 2020 4:53 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Non US Citizen as PR?

I’ve had one probate with a Norwegian citizen as PR.  She didn’t have a SSN.  I wasn’t able to use the online EIN assistant since it requires a SSN, but I was able to fax in an application and get an EIN that way.  

Jennifer

Jennifer M. Johnson

Attorney

Hanigan Law Office, PS

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From: WSBA ProbateTrust List <wsbapt-bounces at lists.wsbarppt.com <mailto:wsbapt-bounces at lists.wsbarppt.com> > on behalf of Dalynne Singleton <dalynne at glgmail.com <mailto:dalynne at glgmail.com> >
Reply-To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com <mailto:wsbapt at lists.wsbarppt.com> >
Date: Wednesday, November 18, 2020 at 9:59 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com <mailto:wsbapt at lists.wsbarppt.com> >
Subject: [WSBAPT] Non US Citizen as PR?

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

360.568.5065

360.329.4079

360.568.8092  fax

dalynne at glgmail.com <mailto:dalynne at glgmail.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 Sarah J. Dion
Sent: Wednesday, November 18, 2020 7:33 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?

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 

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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

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Seattle WA 98144-3909

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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

Sent from 

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