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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">You might also want to look into the estate tax treatment and any available treaties. Remember the US estate tax exemption is only $60,000 for a non-resident
alien. Most, if not all, of the treaties provide that US gift/estate tax applies to US real property.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I am currently representing a citizen of the Netherlands who wants to give a US residence to a family member. We are looking into whether the client can give
a cash gift (which will not be subject to US gift tax and qualifies for a temporary exemption under Dutch law) which the family member can use to purchase the residence. In our case the Netherlands treaty does not specifically address gift tax, only estate
tax, but many of the newer treaties address both.<o:p></o:p></span></p>
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<p style="MARGIN: 0in 0in 6pt"><span style="FONT-FAMILY: 'Calibri','sans-serif'">Amy C. Lewis, Attorney</span></p>
<p style="MARGIN: 6pt 0in 0pt"><span style="mso-no-proof: yes"><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect"></v:path><o:lock v:ext="edit" aspectratio="t"></o:lock></v:shapetype><v:shape style="WIDTH: 220px; HEIGHT: 99px; VISIBILITY: visible; mso-wrap-style: square" id="Picture_x0020_16" alt="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/email_logo.png" type="#_x0000_t75" o:spid="_x0000_i1025"><v:imagedata o:title="EC_Logo_color" src="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/email_logo.png"><img border="0" hspace="0" src="cid:100logoe2d333"></v:imagedata></v:shape></span><span style="FONT-FAMILY: 'Calibri','sans-serif'; COLOR: #c00000; FONT-SIZE: 3pt; mso-bidi-font-family: Calibri"><o:p></o:p></span></p>
<p style="MARGIN: 0in 0in 0pt"><span><font color="#c00000"><font style="FONT-SIZE: 10pt">ESTATE PLANNING & PROBATE</font></font></span></p>
<p style="MARGIN-TOP: 0in"><span style="FONT-FAMILY: 'Calibri','sans-serif'; FONT-SIZE: 11pt">1200 Wells Fargo Plaza | 1201 Pacific Avenue | Tacoma, WA 98402<br>
phone 253.572.4500 | fax 253.272.5732 | </span><a href="http://www.eisenhowerlaw.com/"><span style="FONT-FAMILY: 'Calibri','sans-serif'; COLOR: #c00000; FONT-SIZE: 11pt; TEXT-DECORATION: none; text-underline: none">www.eisenhowerlaw.com</span></a></o:p></font></font></span></font></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> wsbapt-owner@lists.wsbarppt.com [mailto:wsbapt-owner@lists.wsbarppt.com]
<b>On Behalf Of </b>John J. Sullivan<br>
<b>Sent:</b> Tuesday, November 11, 2014 2:01 PM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Cc:</b> WSB Listserv<br>
<b>Subject:</b> Re: [WSBAPT] UK Citizens w/ US Real Estate<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Felicia:<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">This might be a situation where one of those new TOD deeds might come in handy<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Otherwise I would place it in a single purpose RLT, or a WA C<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">John Sullivan<o:p></o:p></p>
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<p class="MsoNormal"><br>
Sent from my iPhone<o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><br>
On Nov 11, 2014, at 1:40 PM, Felicia Value, Attorney at Law <<a href="mailto:felicia@skagitprobate.com">felicia@skagitprobate.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">Hello Colleagues:</span><span style="font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">I have a question on behalf of some friends. They are UK citizens with their primary residence in the UK. They own some property in the US that they want to leave to their daughter. Do they need
a US Will to do that? </span><span style="font-size:13.5pt;color:#141823">Is there some sort of ancillary proceeding that you open in the US to administer the property, even if the primary probate proceeding is in the UK? I suppose they could add the daughter
to the title as a co-owner with right of survivorship, but for exposure reasons I’m never crazy about that idea. Should I tell them to consult US counsel, or is this really simple and can just be dealt with easily in the administration of the UK Will?</span><span style="font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:#141823">I will forward your responses directly to my friends. Thanks for any thoughts.</span><span style="font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:#141823">Sincerely,</span><span style="font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:13.5pt;color:black">Felicia Value<br>
Attorney at Law<br>
PO Box 578/116 North Third Street<br>
La Conner, WA 98257<br>
(360) 466-2088<br>
</span><span style="font-family:"Calibri","sans-serif";color:black"><a href="http://www.skagitprobate.com"><span style="font-size:13.5pt;font-family:"Times New Roman","serif"">www.skagitprobate.com</span></a><br>
<br>
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<p><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">=======================</span><o:p></o:p></p>
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