[WSBAPT] Estate Planning for Nonresident (Brent Williams-Ruth)
YP Wang
yupwang at outlook.com
Fri Dec 9 15:40:23 PST 2022
Brent
PLI's book on International Tax & Estate Planning: A Practical Guide for Multinational Investors (Third Edition) by Robert C. Lawrence is good.
It is expensive, though.
Yuping Wang
WYP Law PLLC
Seattle WA
Tel: 206 383 2826 (cell)
Tel: 206 496 5642 (office)
Email: yuping at wyp-law.com
Website: www.wyp-law.com
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Subject: WSBAPT Digest, Vol 99, Issue 14
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Today's Topics:
1. Re: Referral (Christie Martin)
2. dumb tax question (Mike Zeno)
3. Re: dumb tax question (Philip N. Jones)
4. Estate Planning for Nonresident (Brent Williams-Ruth)
5. reasonable repayment plan (Athena Dickerson)
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Message: 1
Date: Fri, 9 Dec 2022 00:12:42 +0000
From: Christie Martin <christie at cascadialawyers.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Referral
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We can assist as well. Can file from anywhere in Oregon.
Christie L. Martin | Martin & Richards, PLLC Attorney at Law
* Licensed in Oregon and Washington
MAILING ADDRESS:
1211 Daniels Street, #830
Vancouver, WA 98666
TELEPHONE NUMBERS:
503-334-0443 (Portland)
360-326-0140 (Southwest Washington)
541-241-7673 (Central Oregon)
FACSIMILE: 866-667-0510
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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> on behalf of Timothy Austin <taustin at nwtaxlaw.com>
Date: Monday, December 5, 2022 at 11:14 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Referral
Listmates,
Does anyone have a referral to a probate attorney in Newport, Oregon? Looks to be an Oregon taxable estate.
Regards,
Tim
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Timothy L. Austin
Direct Dial: (425) 450-3307| Fax: (425) 450-3310
Email: taustin at nwtaxlaw.com<mailto:taustin at nwtaxlaw.com>| Website: https://na01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.bettsaustin.com%2F&data=05%7C01%7C%7Ccb033becd240415c70fd08dada206d9f%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C638062130089780573%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=%2BS3ejIBzwYTkYeIwoM3TtNywt0QaxfgVvEqMehTqQB0%3D&reserved=0<https://na01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.bettsaustin.com%2F&data=05%7C01%7C%7Ccb033becd240415c70fd08dada206d9f%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C638062130089780573%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=%2BS3ejIBzwYTkYeIwoM3TtNywt0QaxfgVvEqMehTqQB0%3D&reserved=0>
Street Address: Mailing address:
11120 NE 2nd Street ? Suite 100 P.O. Box 53050
Bellevue, WA 98004 Bellevue, WA 98015-3050
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Message: 2
Date: Fri, 9 Dec 2022 01:19:35 +0000
From: "Mike Zeno" <mikez at zenolawfirm.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] dumb tax question
Message-ID:
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Friend/client could either have the estate sell property or distribute it and sell it himself. Property has appreciated since date of death, so there will be gain. I know trust/estate brackets are compressed, so it may be better to distribute and then sell so that the capital gain is taxed on the beneficiaries' returns. But, maybe it makes no difference, because distribution of sales proceeds will be DNI and will carry the capital gains out to the beneficiary returns anyway? Does anyone know the answer?
Any assistance is appreciated.
The Law Office of G. Michael Zeno, Jr., P.S.
T: (425) 947-8050 F: (425) 947-8052
135 Lake Street S., Suite 257
Kirkland, WA 98033
Confidential/Privileged Communication: This email and any attachments are confidential, privileged and intended only for the intended recipient(s). Unauthorized disclosure, copying, distribution or use of this email is prohibited. If you received this email in error, please notify me immediately so we can arrange for the message and documents to be returned and deleted. Thank you.
IRS Circular 230 Disclaimer: Any tax advice provided in this communication (including attachments) is not intended or written to be used, and it cannot be used, by the recipient or any other taxpayer (i) for the purpose of avoiding penalties that may be imposed on the recipient or any other taxpayer, or (ii) in promoting, marketing or recommending to another party a partnership or other entity, investment plan, arrangement or other transaction. You should seek advice based on your particular circumstances from an independent tax advisor.
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Message: 3
Date: Fri, 9 Dec 2022 05:51:34 +0000
From: "Philip N. Jones" <pjones at duffykekel.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] dumb tax question
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With a few exceptions, the capital gain will not be carried out to the beneficiaries unless the sale by the trust takes place in the final tax year of the trust.
Phil Jones
Get Outlook for iOS<https://na01.safelinks.protection.outlook.com/?url=https%3A%2F%2Faka.ms%2Fo0ukef&data=05%7C01%7C%7Ccb033becd240415c70fd08dada206d9f%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C638062130089780573%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=uKHq%2B5fetZegBQ5B1ZiG2fwJlkeaWJsgg2826bFtjlI%3D&reserved=0>
________________________________
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> on behalf of Mike Zeno <mikez at zenolawfirm.com>
Sent: Thursday, December 8, 2022 5:19:35 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] dumb tax question
Friend/client could either have the estate sell property or distribute it and sell it himself. Property has appreciated since date of death, so there will be gain. I know trust/estate brackets are compressed, so it may be better to distribute and then sell so that the capital gain is taxed on the beneficiaries? returns. But, maybe it makes no difference, because distribution of sales proceeds will be DNI and will carry the capital gains out to the beneficiary returns anyway? Does anyone know the answer?
Any assistance is appreciated.
The Law Office of G. Michael Zeno, Jr., P.S.
T: (425) 947-8050 F: (425) 947-8052
135 Lake Street S., Suite 257
Kirkland, WA 98033
Confidential/Privileged Communication: This email and any attachments are confidential, privileged and intended only for the intended recipient(s). Unauthorized disclosure, copying, distribution or use of this email is prohibited. If you received this email in error, please notify me immediately so we can arrange for the message and documents to be returned and deleted. Thank you.
IRS Circular 230 Disclaimer: Any tax advice provided in this communication (including attachments) is not intended or written to be used, and it cannot be used, by the recipient or any other taxpayer (i) for the purpose of avoiding penalties that may be imposed on the recipient or any other taxpayer, or (ii) in promoting, marketing or recommending to another party a partnership or other entity, investment plan, arrangement or other transaction. You should seek advice based on your particular circumstances from an independent tax advisor.
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Message: 4
Date: Fri, 9 Dec 2022 09:39:45 -0800
From: Brent Williams-Ruth <brent at williams-ruthlaw.com>
To: "WSBA Probate & Trust Listserv" <WSBAPT at lists.wsbarppt.com>
Subject: [WSBAPT] Estate Planning for Nonresident
Message-ID:
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Greetings List -
As I plan my holiday reading (don't judge me) I am hoping to learn more about the estate planning techniques available to nonresidents who are not US citizens, with US Assets.
Does anyone have recommendations? Given how there seems to be a lawful way to do almost anything, I am seeking to learn about options available to people who fall into that bracket of only have a $60,000 estate tax exemption and what can be done to avoid the Estate tax.
Appreciate books, treatises, scholarly articles, etc. I have a few long-haul flights coming up and scheduled down time where I will be free to dive into some rabbit holes!
Thank you,
brent
*Brent Williams-Ruth* (pronouns: he/him)
*Attorney-At-Law*
*Law Offices of Brent Williams-Ruth, **a division of BWR Consulting, PLLC*
*Physical Address: 500 S 336th Street, Suite 214; Federal Way, WA 98003*
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Message: 5
Date: Fri, 9 Dec 2022 18:22:15 +0000
From: Athena Dickerson <athena at detsparlaw.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] reasonable repayment plan
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All knowing UD gurus,
We have had a lot of these situations come up lately: Tenant is served 14-day notice, repayment plan and ERPP notice, signs the repayment plan and then defaults after making a payment. For these we have been re-serving a 14-day notice and maybe the ERPP notice but no new repayment plan. Then, if need be, moving forward with UD.
I am curious what folks are doing for tenants who are served a 14-day notice packet (reasonable repayment plan and ERPP notice also) and then tenants do not enter a reasonable repayment plan but make a random payment to their balance. DRC issues a certificate because tenants didn?t participate in the process. What we have been doing since a payment was made and the reasonable repayment plan was never signed, is to start over with a new notice packet (including another reasonable repayment plan) since no reasonable repayment plan was agreed to or defaulted on the first time. I am now wondering if anyone is re-serving a 14-day in this situation without the reasonable repayment plan and having any luck, probably wishful thinking ?.
Athena Makratzakis Dickerson
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