[WSBAPT] International Tax Treaty Advice?

[Erin Fairley]

Dear Listmates,

The CPA for an estate for which I am the PR, would love to have a paid consult for this issue:

Here's the basic question:
Is a nonresident alien subject to income tax withholding on net retirement distributions made by an Estate?

Here are the facts:
The decedent, a US citizen, died without naming beneficiaries to retirement accounts.  All retirement accounts were distributed to the decedent's estate.  The Estate's sole beneficiary is a German citizen (nonresident alien).  The Estate will distribute the retirement distributions, net of estate expenses, to the beneficiary.  Are these distributions subject to US federal income tax withholding?

Any referrals?

Thank you!



Erin Fairley / Attorney
erin at leschilaw.com<mailto:erin at leschilaw.com> / (206) 353-4625
Leschi Law, PLLC
121 Lakeside Avenue, Suite B Seattle, WA 98122
www.leschilaw.com<http://www.leschilaw.com/>

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From: <wsbapt-bounces at lists.wsbarppt.com> on behalf of Dalynne Singleton <dalynne at glgmail.com>
Reply-To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Date: Sunday, September 25, 2022 at 11:16 AM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Commercial Appraiser/Realtor referral needed.

Clients need a referral for a Commercial Appraiser/Realtor on a unique business property in an estate matter we are dealing with. Does anyone have an referrals I can send to clients?
It is a dry dock property on the Snohomish River in Everett near where the Hwy 2 trussell crosses over the river. Pretty unique as it has the ability to pull boats from the river directly into a storage house.

Dalynne Singleton
Gourley Law Group
Snohomish Escrow
The Exchange Connection
1002 10th Street / PO Box 1091
Snohomish, WA 98291
360.568.5065
360.568.1717  fax
dalynne at glgmail.com<mailto:dalynne at glgmail.com>
Website:  www.glglawgroup.com<http://www.glglawgroup.com/>
As we face the challenges presented by COVID-19, Attorney/client meetings will be handled by teleconference or virtually whenever possible.  I am working remotely and available by email, telephone, in-person or zoom.  If you would like to set a conference with me, please call or email my paralegal theresa at glgmail.com<mailto:theresa at glgmail.com>, angelina at glgmail.com<mailto:angelina at glgmail.com> or cameron at glgmail.com<mailto:cameron at glgmail.com>.
LICENSED IN WASHINGTON AND OREGON
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