[WSBAPT] WSBAPT Digest, Vol 128, Issue 16
Yuping Wang
yupwang at outlook.com
Sat May 24 00:13:28 PDT 2025
Hi Nick
I think you are right. If eligible, the treaty credit can be based on the proportion of the value of the individual's U.S. assets over the value of the individual's worldwide assets, calculated as:
credit for U.S. citizens x U.S. assets / worldwide assets.
However, the treaty applies only to the federal estate tax. You still need to consider the WA estate tax.
The WSBA deskbook: Estate Planning, Probate, & Trust Adm in WA (WSBA) §16.4 (4) has more details about the treaty.
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<https://url.usb.m.mimecastprotect.com/s/5lHgCB1G7ZiPNKlY0f6oAf2?domain=wyp-law.com>
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Today's Topics:
1. QDOT for Canadians (Nick Pleasants)
2. TEDRA procedure question (Jeffrey Renshaw)
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Message: 1
Date: Mon, 19 May 2025 22:33:39 +0000
From: Nick Pleasants <npleasants at ohswlaw.com>
To: "wsbapt at lists.wsbarppt.com" <WSBAPT at lists.wsbarppt.com>
Subject: [WSBAPT] QDOT for Canadians
Message-ID:
<SN7PR18MB4063671A846C7F261934FF82C19CA at SN7PR18MB4063.namprd18.prod.outlook.com>
Content-Type: text/plain; charset="iso-8859-1"
Hello,
I am hoping for a sanity check on this. My understanding of the US-Canada Tax Treaty (specifically Protocol 3, Article 19) is that a deceased Canadian (WA resident) can get an estate tax credit for all property in the US, up to the applicable exclusion amount for US citizens, even if their spouse is also a Canadian (not a US citizen). Essentially, the result is that for an estate under the applicable Federal exclusion, it is not necessary to fund a QDOT, particularly if the spouse may return to Canada or obtain US citizenship in the future.
I had a CPA that was encouraging me to fund the QDOT to avoid tax on assets >$60,000, but I do not think that is applicable to Canadian citizens because of the tax treaty. Can anyone back me up on that? Thanks!
Best,
Nick
Nicholas Pleasants | Shareholder
[OseranHahnAttyatLaw 8]
11225 SE 6th Street | Suite 100 | Bellevue, WA 98004
Main: (425) 455-3900 | Fax: (425) 455-9201 | E-mail: npleasants at ohswlaw.com<mailto:npleasants at ohswlaw.com>
CONFIDENTIALITY NOTE: This e-mail message contains information belonging to the law firm of Oseran Hahn, P.S., which may be privileged, confidential and/or protected from disclosure. The information is intended only for the use of the individual or entity named above. If you think that you have received this message in error, please e-mail the sender. If you are not the intended recipient, any dissemination, distribution or copying is strictly prohibited.
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Message: 2
Date: Tue, 20 May 2025 16:10:15 +0000
From: Jeffrey Renshaw <jeffrey at mckeansmithlaw.com>
To: "wsbapt at lists.wsbarppt.com" <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] TEDRA procedure question
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<SJ1PR19MB63293FF31E7077A6D00D199CCA9FA at SJ1PR19MB6329.namprd19.prod.outlook.com>
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List mates,
Question re RCW 11.96A.090(2) and (3). A prior TEDRA petition was filed seeking an Order allowing a trustee to resign. The court granted the petition, but no successor trustee was appointed. I am preparing to file a petition for appointment a successor trustee. Is this a new action or can I file the petition into the 'existing' proceeding even though a final order was entered?
Thanks.
Jeffrey Renshaw | Attorney
*Licensed to practice in Washington
[cid:image001.png at 01DBC966.D8443F00]
OR 503.567.7967 | 1140 SW 11th Ave, Ste 500, Portland, OR 97205
WA 360.502.7022 | 655 W Columbia Way, Ste 504, Vancouver, WA 98660
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