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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>A colleague of mine who is an immigration attorney is looking for a referral. Here’s the information:<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='color:#44546A'>I am looking for an Estate planning attorney who is licensed in the U.K. and can guide me in the following situation. A family member has an account in the U.K. Ultimately, she wants to leave the money in the account to my children (in the US), and would like to do it without probate and while avoiding inheritance/gift taxes, or at least minimizing them. The question is what is best: add me to her account now so that the money would be mine to distribute to my kids upon her passing, or create some sort of trust. I also want to know about the US tax implications of this transaction.</span><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'><o:p> </o:p></span></p><div><p class=MsoNormal style='margin-bottom:2.0pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='margin-bottom:2.0pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Regards,</span><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'> <br><br></span><b><span style='font-family:"Calibri","sans-serif";color:#0070C0'>Doris Eslinger</span></b><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br></span><b><span style='font-size:9.0pt;font-family:"Calibri","sans-serif";color:#0070C0'>Attorney at Law</span></b><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br></span><b><span style='font-size:11.0pt;font-family:"Felix Titling";font-variant:small-caps;color:#1F497D;letter-spacing:.6pt'>Eslinger Law Office, </span></b><b><span style='font-size:11.0pt;font-family:"Felix Titling";color:#1F497D;letter-spacing:.6pt'>PLLC</span></b><b><span style='font-family:"Garamond","serif";color:#1F497D;letter-spacing:2.0pt'> </span></b><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br>1808 Richards Road | Suite 104 | Bellevue, WA 98005 | Phone: (425) 451-3237 | <br>Fax: (425) 633-2468 | <a href="mailto:doris@eslingerlawoffice.com"><span style='color:#0065A2'>doris@eslingerlawoffice.com</span></a> | </span><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:#0070C0'><a href="http://www.eslingerlawoffice.com/"><span style='color:#0070C0'>eslingerlawoffice.com</span></a></span><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'> </span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br></span><b><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:#1F497D;letter-spacing:.6pt'><br></span></b><span style='font-size:8.0pt;color:#1F497D'>----------------------------------------------------------------------------------------------------<o:p></o:p></span></p><p class=MsoNormal style='line-height:8.0pt;mso-line-height-rule:exactly'><span style='font-size:8.0pt;color:black'><br></span><span style='font-size:8.0pt;color:#1F497D'>This message is intended only for the addressee. The information contained in this message is privileged, confidential, and protected by the attorney-client or attorney work product privileges. Unauthorized forwarding, printing, copying, distribution, disclosure or use of such information is strictly prohibited. If you are not the addressee, please promptly delete this message and notify the sender of the delivery error by return e-mail or you may call our office at (425) 451-3237. Nothing in this message should be interpreted as a digital or electronic signature that can be used to authenticate a contract or other legal document.<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p></div></body></html>