[WSBAPT] Referral for non-resident gift tax consult

[Carla J. Higginson]

My law partner Garrett Beyer is an international tax attorney and very experienced in matters such as this.  He is happy to have a talk with you.  His number is 360-378-2185 and I have copied him on this email so you have his email address.


___________________________

Carla J. Higginson, Attorney
Higginson Beyer, P.S.    [cid:image001.png at 01DC98EF.5CE24290]
Friday Harbor Office:
175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935

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

*************************************************************************************
CONFIDENTIALITY NOTICE:  The information in this electronic mail is legally privileged and confidential information intended only for the use of the individual or entity named above.  If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of the transmission is strictly prohibited.  If you have received this transmission in error, please delete the message and immediately notify us by telephone at (360) 378-2185 or by e-mail.  Internet Communications are not secure and subject to possible data corruption, either accidentally or on purpose, and may contain viruses.  Furthermore, e-mail is an informal method of communication and for these reasons, it will normally be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it.  If we receive a request from you via e-mail, we will treat that as authority to reply by e-mail.
*************************************************************************************


From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Julie Martiniello
Sent: Wednesday, February 4, 2026 9:59 AM
To: Trust and Probate Section <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Referral for non-resident gift tax consult

Hello All,

I have a client that needs a consult regarding the potential gift tax implications of transfer of a partnership interest that owns real property from a non-resident/non-citizen to a US resident. Does anyone have expertise on this I can refer the client to?


--

Sincerely,

[https://dimensionlaw.com/wp-content/uploads/2026/01/Julie-Martiniello-Email-Signature.jpg]

 📦 WE HAVE MOVED!  Our new office address is: 14973 Interurban Ave S, Suite 200, Tukwila, WA 98168

PRIVILEGED AND CONFIDENTIAL:  This email (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the intended recipient, you are notified that any review, dissemination, distribution or copying of this email is prohibited. If you have received this email in error, please immediately notify us by email, facsimile, or telephone; return the email to us at the email address below; and destroy all paper and electronic copies.

PRIVILEGED AND CONFIDENTIAL:  This e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. Attempts to intercept this message are in violation of 18 USC 2511(1) of the Electronic Communications Privacy Act, which subjects the interceptor to fines, imprisonment and/or civil damages. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at the e-mail address below; and destroy all paper and electronic copies. Any settlement offer contained herein is made pursuant to Washington ER 408, and without admitting fault or liability on the part of this firm’s client(s) or its agents.  IRS CIRCULAR 230 DISCLAIMER:  To ensure compliance with requirements imposed by the IRS, I inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter addressed herein.
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20260208/96c242bd/attachment.html>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.png
Type: image/png
Size: 7489 bytes
Desc: image001.png
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20260208/96c242bd/image001.png>