[WSBAPT] Administrator

[Sarah J. Dion]

That is fascinating, Carla, thanks for posting. I have a Canadian administrator of a testate estate. May be giving Garrett a call to discuss!

Sarah Jael Dion
PRINCIPAL
skellenger bender
TRUSTS AND ESTATES PRACTICE
Estate Planning | Probate

PHONE 206.623.6501 | FAX 206.447.1973
sdion at skellengerbender.com |<mailto:sdion at skellengerbender.com%20%7C>www.skellengerbender.com<http://www.skellengerbender.com/>
1301 Fifth Ave., Suite 3401 | Seattle, WA 98101
Pronouns:  she/her
NOTICE:  This communication and the information contained within, along with any items attached as an enclosure, are privileged and confidential.  This communication is intended solely for the use of the individual(s) named above.  If you are not one of the intended addresses or you believe you may have received this communication in error, you are hereby notified that any consideration, dissemination or duplication of this communication is strictly prohibited.  In addition, you shall not print, copy, retransmit, disseminate, or otherwise use this information in any form without first receiving specific written permission from the author of this communication.  If you have received this communication in error, please reply to the sender indicating that fact and delete this message from your system immediately.

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Carla J. Higginson
Sent: Friday, April 22, 2022 1:44 PM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com>
Cc: Garrett J. Beyer <garrett at higginsonbeyer.com>
Subject: Re: [WSBAPT] Administrator


________________________________
CAUTION: This email was sent from an external sender.
________________________________

This is a potential problem depending on what country the person is deemed to be tax-resident.  For example, if the non-US citizen is Canadian tax-resident (meaning subject to the Canadian tax system), it can pull the U.S. estate that the person is handing as administrator or PR into the Canadian tax system, even if there are no assets of the estate located in Canada.  This is a problem as Canada will consider the estate "resident" for Canadian tax purposes, and therefore taxes could be due to Revenue Canada depending on the situation.  There are a few treaty relationships between other countries and the US that can help determine whether this is an issue for countries other than Canada. (This is according to Garrett Beyer, my law partner, who is an experienced international tax attorney.)  Hope this helps.

___________________________

Carla J. Higginson, Attorney
Higginson Beyer, P.S.    [cid:image005.png at 01D85656.02FC8770]
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

*************************************************************************************
CONFIDENTIALITY NOTICE:  The information in this electronic mail is legally privileged and confidential information intended only for the use of the individual or entity named above.  If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of the transmission is strictly prohibited.  If you have received this transmission in error, please delete the message and immediately notify us by telephone at (360) 378-2185 or by e-mail.  Internet Communications are not secure and subject to possible data corruption, either accidentally or on purpose, and may contain viruses.  Furthermore, e-mail is an informal method of communication and for these reasons, it will normally be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it.  If we receive a request from you via e-mail, we will treat that as authority to reply by e-mail.
*************************************************************************************


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 Shannon Jones
Sent: Friday, April 22, 2022 1:21 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: [WSBAPT] Administrator

Listmates, Can a non-US citizen be appointed Administrator for a Washington intestate estate? Shannon

[cid:image006.png at 01D85656.02FC8770]
Shannon R. Jones | Attorney
Campbell Barnett PLLC
Direct:  253.848.3515
Office: 253.848.3513| Fax: 253.845.4941
317 South Meridian
Puyallup, WA 98371
shannonj at campbellbarnettlaw.com<mailto:shannonj at campbellbarnettlaw.com>
campbellbarnettlaw.com<https://campbellbarnettlaw.com/>

This transmission contains confidential attorney-client communications and may not be disclosed to any person but the intended recipient(s).  If this matter is transmitted to you in error, please delete and notify the sender immediately.



-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20220422/c92df41b/attachment.html>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image005.png
Type: image/png
Size: 4678 bytes
Desc: image005.png
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20220422/c92df41b/image005.png>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image006.png
Type: image/png
Size: 12045 bytes
Desc: image006.png
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20220422/c92df41b/image006.png>