[WSBAPT] WSBAPT Digest, Vol 102, Issue 36

Thu Mar 30 17:29:01 PDT 2023

Hi Sheila

I speak Chinese and am qualified to practice in China, WA and NY.  The PC contacted me while I was at Davis Wright Tremaine LLP.

I now have my small firm.

Thank you!
Yuping Wang
WYP Law PLLC
www.wyp-law.com 

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Subject: WSBAPT Digest, Vol 102, Issue 36

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Today's Topics:

   1. Re: German citizen-US legal permanent resident (Laura Latta)
   2. Referral (Sheila Ridgway)
   3. Re: Referral (Amy Goertz)
   4. Re: Referral (Candace Wilkerson)
   5. Re: German citizen-US legal permanent resident (Roger Hawkes)
   6. LOPA: Value of Community Property (Inge Fordham)

----------------------------------------------------------------------

Message: 1
Date: Thu, 30 Mar 2023 12:38:46 -0700
From: Laura Latta <laura at lauralatta.com>
To: "WSBA Probate & Trust Listserv" <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] German citizen-US legal permanent resident
Message-ID:
	<CAFBiugwep5kn3SymqckhiTpzHJhjqrEUwcFKbTSrbZFWtpQTgQ at mail.gmail.com>
Content-Type: text/plain; charset="utf-8"

The major issue facing married couples where either spouse is not a U.S.
citizen is that the spousal deduction is not available without the use of a qualified domestic trust. If the estate passing from the citizen spouse to the non-citizen spouse is below the individual exemption amount this is usually not a problem. Note that permanent residents can still claim the standard individual exemption, but non-resident aliens are subject to a lower individual exemption amount.

I never advise non-citizen clients on the tax implications in their country of citizenship and instead recommend consulting an attorney/tax advisor there as part of the planning process.

I have attached an article which I found useful for getting a base understanding of the tax issues for non-citizen couples. It's a few years old and so should be checked for updates to the specific statutes cited, but the overall discussion of the issues at play is useful.

*Laura LattaLaw Office of Laura Latta PLLC*

she/her

Phone (206) 841-2344

https://na01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.lauralatta.com%2F&data=05%7C01%7C%7C7ba51849e28443fc9b6408db3164a530%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C638158080578502322%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=HHkVzGz%2FDW1YPmwHVe8XGgUjLnx4dd%2BJN%2BSqv3q7J6I%3D&reserved=0

4010 Lake Washington Blvd. NE Ste. 202

Kirkland, WA 98033

*NOTICE:  This communication may contain privileged or other confidential information. If you have received it in error, please advise the sender by replying to this email and immediately delete the message and any attachments without copying it or disclosing its contents to others.*

On Wed, Mar 29, 2023 at 11:46?AM Margaret Delp <delp at whidbey.net> wrote:

> Hello everyone: I am working on an estate plan for a couple in which 
> the wife is a German citizen and a US legal permanent resident and who 
> has lived in the US for over 20 years. Their small estate is entirely 
> community property and comprised of approximately $280,000.00 in financial assets.
>
>
>
> My questions center on whether the wife?s German citizenship/legal 
> permanent resident status has any implications in estate planning:
>
>
>
> First, can a US legal permanent resident serve as Personal Representative?
> RCW 11.36.010 disqualifies minors, people of unsound mind, and people 
> with felony convictions, and does not appear to require US 
> citizenship. In this case, we can avoid probate altogether as between 
> spouses through beneficiary designations and JTROS titling on 
> financial accounts, but I am still wondering for the purpose of drafting their very simple wills.
>
>
>
> Second, are there any German tax implications for the wife when she 
> inherits from her spouse? My understanding from a google search is 
> that Germany will not tax the wife?s inheritance if she is not German 
> tax resident.  Does anyone have any expertise in this area?
>
>
>
> Third, is there any problem with the wife serving as agent for the 
> husband under his durable power of attorney for financial and property 
> decision making?
>
>
>
> Thank you!
>
> Margaret
>
>
>
> --
>
> Law Office of Margaret Delp
>
> Mailing Address: PO Box 292, Langley, WA 98260
>
> Physical location: 2815 Howard Rd., Langley, WA, Second Floor
>
> Phone: 360-579-4530
>
> Fax: 360-512-3114
>
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>
>
>
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------------------------------

Message: 2
Date: Thu, 30 Mar 2023 20:21:06 +0000
From: Sheila Ridgway <sheila at ridgwaylawgroup.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Referral
Message-ID:
	<CO1PR11MB48668D0E6DB9C0F811298EB0DD8E9 at CO1PR11MB4866.namprd11.prod.outlook.com>

Content-Type: text/plain; charset="us-ascii"

Hello,

Does anyone know an attorney here who speaks Mandarin?

Thank you.

Sheila Ridgway
Sheila Ridgway
701 Fifth Avenue, Suite 4640
Seattle, WA 98104
(206) 838-2501

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------------------------------

Message: 3
Date: Thu, 30 Mar 2023 13:44:44 -0700
From: Amy Goertz <amyjgoertz at icloud.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Referral
Message-ID: <AFAF0E81-CE90-48A4-B442-9959EC8BCEE1 at icloud.com>
Content-Type: text/plain; charset="utf-8"

Vivien Chang
3006 Northup Way, Suite 100?, Bellevue, WA 98004
Tel: 425.605.1234
Fax: 425.307.3503
Email: info at changlawgroup.com <mailto:info at changlawgroup.com>

?

Amy

Amy J. Goertz, J.D.
Goertz & Lambrecht PLLC
amyjgoertz at icloud.com <mailto:amyjgoertz at icloud.com> 

1.888.926.2607 phone
1.877.684.1627 fax

Address for correspondence:
2829 S. Grand Blvd., Suite 303
Spokane, WA 99203 

Additional office locations:
510 Bell Street
Edmonds, WA 98020

Goertz & Lambrecht PLLC
https://na01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.goertzlambrecht.com%2F&data=05%7C01%7C%7C7ba51849e28443fc9b6408db3164a530%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C638158080578502322%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=T3dFBUbQ5oXRdPIyeT%2FTzz5ewmLU0J1EtyoO13Kdjh0%3D&reserved=0 <https://na01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.goertzlambrecht.com%2F&data=05%7C01%7C%7C7ba51849e28443fc9b6408db3164a530%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C638158080578502322%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=T3dFBUbQ5oXRdPIyeT%2FTzz5ewmLU0J1EtyoO13Kdjh0%3D&reserved=0>

> On Mar 30, 2023, at 1:21 PM, Sheila Ridgway <sheila at ridgwaylawgroup.com> wrote:
> 
> Hello,
>  
> Does anyone know an attorney here who speaks Mandarin?
>  
> Thank you.
>  
> Sheila Ridgway
> Sheila Ridgway
> 701 Fifth Avenue, Suite 4640
> Seattle, WA 98104
> (206) 838-2501
>  
> ***Disclaimer: Please note that RPPT listserv participation is not 
> restricted to practicing attorneys and may include non-practicing 
> attorneys, law students, professionals working in related fields, and 
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------------------------------

Message: 4
Date: Thu, 30 Mar 2023 20:50:18 +0000
From: Candace Wilkerson <cwilkerson at wongfleming.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Referral
Message-ID: <e7728bd34cbe4d95b63d85f0f9af9748 at wongfleming.com>
Content-Type: text/plain; charset="us-ascii"

Qian Xie.

*Candace is available to respond to emails and phone calls between the hours of 7:00 a.m. and 3:00 p.m.  If you have an urgent matter outside that time period, please call our office at the number below.

[cid:image001.png at 01D96327.B501D1D0]
Top Ranked Law Firm for 2015 by Fortune Magazine and American Lawyer Media Candace Wilkerson  | Senior Associate  |  Wong Fleming

9840 Willows Road NE, Suite 200  |  Redmond, WA 98052
Phone: 425.869.4040  |  Fax: 425.869.4050 cwilkerson at wongfleming.com<mailto:cwilkerson at wongfleming.com>

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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Sheila Ridgway
Sent: Thursday, March 30, 2023 4:21 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Referral

Hello,

Does anyone know an attorney here who speaks Mandarin?

Thank you.

Sheila Ridgway
Sheila Ridgway
701 Fifth Avenue, Suite 4640
Seattle, WA 98104
(206) 838-2501

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Message: 5
Date: Thu, 30 Mar 2023 21:06:49 +0000
From: Roger Hawkes <roger at skyvalleylawyers.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] German citizen-US legal permanent resident
Message-ID:
	<CO6PR20MB3668AFB8012428BD0FA2234CD58E9 at CO6PR20MB3668.namprd20.prod.outlook.com>

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Thanks, Laura et. al.

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Laura Latta
Sent: Thursday, March 30, 2023 12:39 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] German citizen-US legal permanent resident

The major issue facing married couples where either spouse is not a U.S. citizen is that the spousal deduction is not available without the use of a qualified domestic trust. If the estate passing from the citizen spouse to the non-citizen spouse is below the individual exemption amount this is usually not a problem. Note that permanent residents can still claim the standard individual exemption, but non-resident aliens are subject to a lower individual exemption amount.

I never advise non-citizen clients on the tax implications in their country of citizenship and instead recommend consulting an attorney/tax advisor there as part of the planning process.

I have attached an article which I found useful for getting a base understanding of the tax issues for non-citizen couples. It's a few years old and so should be checked for updates to the specific statutes cited, but the overall discussion of the issues at play is useful.

Laura Latta
Law Office of Laura Latta PLLC
she/her

Phone (206) 841-2344
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On Wed, Mar 29, 2023 at 11:46?AM Margaret Delp <delp at whidbey.net<mailto:delp at whidbey.net>> wrote:
Hello everyone: I am working on an estate plan for a couple in which the wife is a German citizen and a US legal permanent resident and who has lived in the US for over 20 years. Their small estate is entirely community property and comprised of approximately $280,000.00 in financial assets.

My questions center on whether the wife?s German citizenship/legal permanent resident status has any implications in estate planning:

First, can a US legal permanent resident serve as Personal Representative? RCW 11.36.010 disqualifies minors, people of unsound mind, and people with felony convictions, and does not appear to require US citizenship. In this case, we can avoid probate altogether as between spouses through beneficiary designations and JTROS titling on financial accounts, but I am still wondering for the purpose of drafting their very simple wills.

Second, are there any German tax implications for the wife when she inherits from her spouse? My understanding from a google search is that Germany will not tax the wife?s inheritance if she is not German tax resident.  Does anyone have any expertise in this area?

Third, is there any problem with the wife serving as agent for the husband under his durable power of attorney for financial and property decision making?

Thank you!
Margaret

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Message: 6
Date: Thu, 30 Mar 2023 21:17:39 +0000
From: Inge Fordham <inge at fordhamlegal.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] LOPA: Value of Community Property
Message-ID: <A07DA948-8BFF-4947-936D-F0A8A0C2AE8F at fordhamlegal.com>
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Estate property was acquired by Dad and Mom, husband and wife decades ago (pre-1970).  Dad passed in 1980 without a will.  Community property passed to surviving spouse (Mom), though there was no probate (or otherwise clearing of title).  We are now probating Mom?s estate and selling the estate property .  My client (the PR of Mom?s estate) is being asked to execute a LOPA.  No problem.  The LOPA asks for the estimated value of the community property as of Dad?s DOD.  How in the heck do I determine the property value as of 1980?  The Pierce Co. Assessor?s records don?t go back that far.

[uc%3fexport=download&id=1W3rEcChy0_E0cCfV5up02mkhwnL6eWIs&revid=0B4P5JoIHdbFaR29EbHlRWHFseFV5STZpSUVGeUNPWldkVDFVPQ]
Inge A. Fordham | Attorney
Fordham Law, PLLC
3218 Sixth Avenue | Tacoma, WA 98406
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End of WSBAPT Digest, Vol 102, Issue 36
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