[WSBAPT] Administrator

Sun Apr 24 22:10:25 PDT 2022

While no prohibition, a local agent for service must be appointed.  Additionally you may have trouble getting a tax identification number for the estate if that PR doesn’t have his/her own US tax iD number
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On Apr 22, 2022, at 2:41 PM, Sarah J. Dion <SDion at skellengerbender.com> wrote:

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
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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

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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
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carla at higginsonbeyer.com<mailto:carla at higginsonbeyer.com>
HigginsonBeyer.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 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>
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