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<DIV><FONT size=2 face=Arial>Good afternoon, Colleagues:</FONT></DIV>
<DIV><FONT size=2 face=Arial></FONT> </DIV>
<DIV><FONT size=2 face=Arial>I am searching for the Last Will and Testament of
Michael Roberts, a resident of Island County. Anybody in the know?
Thank you in advance.</FONT></DIV>
<DIV><FONT size=2 face=Arial></FONT> </DIV>
<DIV><FONT size=2 face=Arial>Brandyn</FONT></DIV>
<DIV> </DIV>
<DIV>Brandyn D. Miller<BR>Counselor at Law<BR>206-633-4114<BR>221 NW 48th
St.<BR>Seattle, WA 98107<BR><A
href="mailto:brandyndmiller@comcast.net">brandyndmiller@comcast.net</A><BR> <BR>This
communication may contain privileged or other confidential information. If you
are not the intended recipient or believe that you may have received this
communication in error, please reply to the sender indicating that fact and
delete the copy you received. In addition, you should not print, copy,
retransmit, disseminate, or otherwise use the information contained
herein.</DIV>
<DIV> </DIV>
<DIV> </DIV>
<BLOCKQUOTE
style="BORDER-LEFT: #000000 2px solid; PADDING-LEFT: 5px; PADDING-RIGHT: 0px; MARGIN-LEFT: 5px; MARGIN-RIGHT: 0px">
<DIV style="FONT: 10pt arial">----- Original Message ----- </DIV>
<DIV
style="FONT: 10pt arial; BACKGROUND: #e4e4e4; font-color: black"><B>From:</B>
<A title=sam@furgasons.com href="mailto:sam@furgasons.com">Sam Furgason</A>
</DIV>
<DIV style="FONT: 10pt arial"><B>To:</B> <A title=wsbapt@lists.wsbarppt.com
href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</A> </DIV>
<DIV style="FONT: 10pt arial"><B>Sent:</B> Tuesday, November 11, 2014 10:43
PM</DIV>
<DIV style="FONT: 10pt arial"><B>Subject:</B> Re: [WSBAPT] UK Citizens w/ US
Real Estate</DIV>
<DIV><BR></DIV>
<DIV class=WordSection1>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif">Felicia,<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN style="FONT-FAMILY: 'Calibri',sans-serif">First,
these people are asking you because you are a lawyer, not just a friend. Their
questions are about legal matters. If you undertake to give them advice,
whether directly or through forwarded comments by others, you have become
their attorney on this matter. I’m sure they may treat this as a simple
question, but really, casual advice yields casual results. Good advice would
be to tell them that this is a matter of some complexity, and should merit
their getting serious advice. I’d hazard a guess that they would appreciate
and respect such a response. <o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif"><o:p> </o:p></SPAN></P>
<P class=MsoNormal><SPAN style="FONT-FAMILY: 'Calibri',sans-serif">No one who
has answered has any real idea where this real property is located, how large
or small your friends’ estate is, what the real property is worth, and
probably little idea about UK law. And you’re willing to pass their lawyer to
lawyer suggestions on to your friends for them to make life decisions on? I
wouldn’t. <o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif"><o:p> </o:p></SPAN></P>
<P class=MsoNormal><SPAN style="FONT-FAMILY: 'Calibri',sans-serif">For
example, Washington estate tax law looks at the <I>entire </I>estate of a
decedent when determining whether an estate tax is owed. If the entire estate
exceeds the taxable exemption, then an estate tax is imposed, the amount of
which is in proportion to the portion of their estate which is located in
Washington. So if they have property which is deemed located in Washington,
and one of them dies, then at a minimum a determination will have to be made
whether that decedent’s entire estate exceeds the inflation-adjusted
$2,000,000 Washington exemption at the date of death. Under British law, the
answer to that question could depend on which spouse dies, as England does
not, to my belief, have community property law. <o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif"><o:p> </o:p></SPAN></P>
<P class=MsoNormal><SPAN style="FONT-FAMILY: 'Calibri',sans-serif">They should
consider whether it would be advantageous to hold the property in an entity
which would be deemed intangible personal property, as such property is
considered located where the owner is domiciled, under Washington estate tax
law. Also, entitizing the property to make it intangible personal property,
and then having the first decedent’s portion pass to a trust could both reduce
the estate tax value of the interest passed (assuming it is less than a
controlling interest), and remove that interest from Washington for Washington
estate tax purpose. <o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif"><o:p> </o:p></SPAN></P>
<P class=MsoNormal><SPAN style="FONT-FAMILY: 'Calibri',sans-serif">However,
what if re-locating the real property, so to speak, to the law of the domicile
actually creates a disadvantageous death tax situation? <o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif"><o:p> </o:p></SPAN></P>
<P class=MsoNormal><SPAN style="FONT-FAMILY: 'Calibri',sans-serif">Another
consideration is that the U.S. property of persons who are non-resident
noncitizens is treated differently from that of residents and citizens.
<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif"><o:p> </o:p></SPAN></P>
<P class=MsoNormal><SPAN style="FONT-FAMILY: 'Calibri',sans-serif">Then you
have to recognize that a U.S. trust must have at least one U.S. trustee, in
order to avoid certain tax consequences relating to recognition of taxable
gains. So, if your friends/clients (remember, they are clients if you provide
them with any legal advice, whether by forwarding answers form this list or
otherwise) find that using a trust to hold the property is advantageous, they
will have to consider how to deal with the U.S. person issue. [Note to
“friends:” I am not your attorney, and if you read this I am not offering it
as legal or tax advice. I recommend you contact legal counsel who can gather
all the relevant facts and provide informed advice.]<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif"><o:p> </o:p></SPAN></P>
<P class=MsoNormal><SPAN style="FONT-FAMILY: 'Calibri',sans-serif">My
suggestion would be that if this seems too complex for you to educate yourself
on, so that you can give them useful advice, then simply tell them this issue
involves international complexities and tax issues which they should consult
with knowledgeable counsel about. Or, you could just as well say that you can
handle this but you will have to do some research on it, and give them your
hourly rate, as well as agreeing on an amount they can agree to pay before
re-evaluating. The lawyers in the big firms charge by the hour to educate
themselves (or their junior associates) on these issues; it is not as though
they come out of law school knowing everything. They develop expertise by
learning while getting paid. If it’s over your head, either consult with
someone who has expertise, or refer them to some such attorney. Who knows? You
may become a local expert on this narrow field. Of course, that would mean
you’d have to become a CLE presenter and article writer, etc.
<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif"><o:p> </o:p></SPAN></P>
<P class=MsoNormal><SPAN style="FONT-FAMILY: 'Calibri',sans-serif">Those are
my thoughts. <o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif"><o:p> </o:p></SPAN></P>
<P class=MsoNormal><SPAN style="FONT-FAMILY: 'Calibri',sans-serif">S
<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; FONT-SIZE: 11pt">Samuel L.
Furgason<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; FONT-SIZE: 11pt">Samuel L. Furgason,
Inc, PS<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; FONT-SIZE: 11pt">Law Practice
Limited to Existing Clients<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; FONT-SIZE: 11pt">800 Bellevue Way
N.E., Suite 400<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; FONT-SIZE: 11pt">Bellevue,
Washington 98004<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; FONT-SIZE: 11pt">MAIL
TO:<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; FONT-SIZE: 11pt">PO Box
102<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; FONT-SIZE: 11pt">Medina, WA
98039-0102<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; FONT-SIZE: 11pt">Work:
(425) 649-1122<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; FONT-SIZE: 11pt">Cell:
(425) 445-9909<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; FONT-SIZE: 11pt">Email:
sam@furgasons.com<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif"><o:p> </o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif"><o:p> </o:p></SPAN></P>
<DIV>
<DIV
style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; BORDER-TOP: #e1e1e1 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 3pt">
<P class=MsoNormal><B><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; FONT-SIZE: 11pt">From:</SPAN></B><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; FONT-SIZE: 11pt">
wsbapt-owner@lists.wsbarppt.com [mailto:wsbapt-owner@lists.wsbarppt.com] <B>On
Behalf Of </B>Felicia Value, Attorney at Law<BR><B>Sent:</B> Tuesday, November
11, 2014 1:40 PM<BR><B>To:</B> WSB Listserv<BR><B>Subject:</B> [WSBAPT] UK
Citizens w/ US Real Estate <o:p></o:p></SPAN></P></DIV></DIV>
<P class=MsoNormal><o:p> </o:p></P>
<DIV>
<DIV>
<DIV>
<P class=MsoNormal><SPAN style="COLOR: black; FONT-SIZE: 13.5pt">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="COLOR: black; FONT-SIZE: 13.5pt">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="COLOR: #141823; FONT-SIZE: 13.5pt">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="COLOR: #141823; FONT-SIZE: 13.5pt">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="COLOR: #141823; FONT-SIZE: 13.5pt">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 style="MARGIN-BOTTOM: 12pt" class=MsoNormal><SPAN
style="COLOR: black; FONT-SIZE: 13.5pt">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-FAMILY: 'Times New Roman',serif; FONT-SIZE: 13.5pt">www.skagitprobate.com</SPAN></A><BR><BR></SPAN><SPAN
style="COLOR: black; FONT-SIZE: 13.5pt">NOTE: I do not use encrypted email.
Messages sent to or<BR>from my office via email are not secure and may not
be<BR>protected by attorney client privilege. This email address<BR>is not
monitored at all times. If your matter is urgent,<BR>please phone my office
during regular business hours.<BR><BR>This email may contain confidential
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solely by the above<BR>referenced recipient. Any review, copying, printing,
disclosure,<BR>distribution, or other use by any person or entity is
strictly<BR>prohibited and may be unlawful. If you are not the named
recipient, or<BR>believe you have received this email in error, please reply
to the<BR>sender and delete the copy you received. Thank you.</SPAN><SPAN
style="FONT-FAMILY: 'Calibri',sans-serif; COLOR: black"><o:p></o:p></SPAN></P></DIV></DIV></DIV>
<P><SPAN
style="FONT-FAMILY: 'Arial',sans-serif; COLOR: black; FONT-SIZE: 10pt">=======================</SPAN><o:p></o:p></P>
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