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<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">As Katherine points out, nonresident aliens generally have to file a Form W-<span class="SpellE">8BEN</span>, and are
subject to 30% withholding. Treaty issues can certainly complicate things, particularly with regard to IRA distributions.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Depending on the account size, you may want to have the IRA divided into accounts for each beneficiary. The responsibility
for distributing the asset (as well as the withholding and paperwork) would fall to the financial institution. Not all financial institutions will agree to do this, but Natalie Choate strongly believes that it is permissible. She discusses it on her website
at <a href="http://www.ataxplan.com/bulletinboard/ira_providers.cfm">http://<span class="SpellE">www.ataxplan.com</span>/<span class="SpellE">bulletinboard</span>/<span class="SpellE">ira_providers.cfm</span></a>.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">Have a good weekend,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">John
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">John Creahan</span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">206-621-5848<br>
<a href="http://www.cairn-law.com/"><span style="color:#595959">www.cairn-law.com</span></a></span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#4F6228;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman""> wsbapt-bounces@lists.wsbarppt.com
[mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Katharine P. Bauer<br>
<b>Sent:</b> Friday, February 27, 2015 2:24 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Mandatory withholding on tax deferred account paid to noncitizens<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">There are some issues pertaining to the need of a PR to withhold taxes owed to the government from out of country beneficiaries. Just what to withhold depends on the treaty or protocol between our country and their country of residence.
It is far easier to compute all taxes (income, capital gains etc) and then deliver the balance to the appropriate legatees. I had a 3 million dollar estate, with over 100 beneficiaries, half of whom were in Canada. The tax owed in our situation was less
than $1500 and it was easier (cheaper for the estate) to pay the tax than to compute each individual's share and withhold those amounts....run the numbers to see where you stand.<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">On Fri, Feb 27, 2015 at 2:10 PM, Sherry Bosse Lueders <<a href="mailto:sherry@sherryluederslaw.com" target="_blank">sherry@sherryluederslaw.com</a>> wrote:<o:p></o:p></p>
<blockquote style="border:none;border-left:solid #CCCCCC 1.0pt;mso-border-left-alt:solid #CCCCCC .75pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in">
<div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">A similar question to one posed yesterday, but with a slight twist in facts: Decedent has a tax-deferred account paid to the Estate, but several of the Estate’s beneficiaries live
outside the U.S. and are not U.S. citizens. When dealing with beneficiaries who would not otherwise owe US income tax, should the estate still distribute the full amount and instruct the beneficiaries to consult with an accountant regarding taxes owed on the
distribution? The countries involved are the Czech Republic and Japan – does anyone have specific experience with making distributions in those countries?<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Sherry Bosse Lueders</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"> | Of Counsel</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Stacey L. Romberg, Attorney at Law</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Telephone:
<a href="tel:%28206%29%20784-5305" target="_blank">(206) 784-5305</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Fax:
<a href="tel:%28206%29%20789-8103" target="_blank">(206) 789-8103</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Visit our website at
</span><a href="http://staceyromberg.com/" target="_blank"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:windowtext">http://staceyromberg.com/</span></a><span style="font-size:10.0pt;font-family:"Arial",sans-serif">.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:.75pt"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">This email may contain information that is privileged, confidential, or exempt from disclosure. If you are not the intended
recipient, or if you have received this message in error, please immediately notify the sender and delete the message. Thank you.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><br>
_______________________________________________<br>
WSBAPT mailing list<br>
<a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p>
</blockquote>
</div>
<p class="MsoNormal"><br>
<br clear="all" style="mso-special-character:line-break">
<o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<p class="MsoNormal">-- <o:p></o:p></p>
<div>
<div>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Katharine P. Bauer</span><o:p></o:p></p>
<div>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Bauer Pitman Lifetime Legal, PLLC<br>
1235 Fourth Ave. East, Suite 200<br>
Olympia, Washington 98501<br>
tel. 360.754.1976<br>
fax. 360.943.4427</span><o:p></o:p></p>
<div>
<p><span style="font-size:10.0pt;color:black">e-mail</span><span style="font-size:10.0pt;color:blue">:
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