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You might consider transferring the residence into an LLC and then
having your client give the LLC units, which constitute personal
property.<br>
<br>
Chip<br>
<br>
<div class="moz-cite-prefix">On 11/11/2014 2:10 PM, Lewis, Amy C.
wrote:<br>
</div>
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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>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<font size="4" color="#777777"><span style="FONT-FAMILY:
'Calibri','sans-serif'"><font size="3"><font color="#000000"><o:p>
<p style="MARGIN: 0in 0in 6pt"><span
style="FONT-FAMILY: 'Calibri','sans-serif'">Amy C.
Lewis, Attorney</span></p>
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<p style="MARGIN: 0in 0in 0pt"><span><font
color="#c00000"><font style="FONT-SIZE: 10pt">ESTATE
PLANNING & PROBATE</font></font></span></p>
</o:p></font></font></span></font>
<p style="MARGIN-TOP: 0in"><font size="4" color="#777777"><font
size="3"><font color="#000000"><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
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<br>
<div>
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1.0pt;padding:3.0pt 0in 0in 0in">
<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"">
<a class="moz-txt-link-abbreviated" href="mailto:wsbapt-owner@lists.wsbarppt.com">wsbapt-owner@lists.wsbarppt.com</a>
[<a class="moz-txt-link-freetext" href="mailto:wsbapt-owner@lists.wsbarppt.com">mailto:wsbapt-owner@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>John J. Sullivan<br>
<b>Sent:</b> Tuesday, November 11, 2014 2:01 PM<br>
<b>To:</b> <a class="moz-txt-link-abbreviated" href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br>
<b>Cc:</b> WSB Listserv<br>
<b>Subject:</b> Re: [WSBAPT] UK Citizens w/ US Real
Estate<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Felicia:<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">This might be a situation where one of
those new TOD deeds might come in handy<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">Otherwise I would place it in a single
purpose RLT, or a WA C<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">John Sullivan<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><br>
Sent from my iPhone<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><br>
On Nov 11, 2014, at 1:40 PM, Felicia Value, Attorney at Law
<<a moz-do-not-send="true"
href="mailto:felicia@skagitprobate.com">felicia@skagitprobate.com</a>>
wrote:<o:p></o:p></p>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<div>
<div>
<div>
<div>
<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>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<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>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<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>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<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>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<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
moz-do-not-send="true"
href="http://www.skagitprobate.com"><span
style="font-size:13.5pt;font-family:"Times
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<br>
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<pre class="moz-signature" cols="40">--
Evan O. Thomas III, Attorney
8936 N. Mercer Way
Mercer Island, Wa. 98040
Office: (206)-230-9866
Fax: (206) 232-7067
Please be advised that, if this communication includes federal tax advice, it cannot be used for the purpose of avoiding tax penalties unless you have expressly engaged me to provide written advice in a form that satisfies IRS standards for "covered opinions" or I have informed you that those standards do not apply to this communication.
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