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<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;mso-bidi-font-size:11.0pt;font-family:"Times New Roman",serif;color:#595959">Hi Sharon,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;mso-bidi-font-size:11.0pt;font-family:"Times New Roman",serif;color:#595959">In general, clients in this situation will need two wills – one to dispose of US property and one to
dispose of Indian property. The Indian situs will is an Indian legal document prepared by an Indian lawyer with knowledge of forced heirship, etc.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;mso-bidi-font-size:11.0pt;font-family:"Times New Roman",serif;color:#595959">I would recommend against putting any Indian-situs property in a US trust, so they will need a US trustee
for US assets. <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;mso-bidi-font-size:11.0pt;font-family:"Times New Roman",serif;color:#595959">I recommend looking at the
<span class="SpellE">QDOT</span> rules if they have taxable estates (for Washington or federal purposes). Also, special rules apply to lifetime gifts to a non-citizen spouse, which can cause problems for couples converting separate property to community property.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;mso-bidi-font-size:11.0pt;font-family:"Times New Roman",serif;color:#595959">You may want to find out whether they have been making the required disclosure to the US government regarding
their Indian property. Monica <span class="SpellE">Langfeldt</span> (<a href="http://www.langfeldtlaw.com/">http://<span class="SpellE">www.langfeldtlaw.com</span>/</a>) does a great job advising clients on these issues.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;mso-bidi-font-size:11.0pt;font-family:"Times New Roman",serif;color:#595959">Feel free to give me a call tomorrow if you like,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;mso-bidi-font-size:11.0pt;font-family:"Times New Roman",serif;color:#595959">John<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;mso-bidi-font-size:11.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
<div>
<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-size:12.0pt;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"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:12.0pt;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">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-size:12.0pt;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>
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<p class="MsoNormal"><span style="font-size:12.0pt;mso-bidi-font-size:11.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="mso-fareast-font-family:"Times New Roman""> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Sharon Rutberg<br>
<b>Sent:</b> Tuesday, February 2, 2016 5:12 PM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] international estate planning - India<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Dear Listmates –<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Married couple clients are citizens of India, but have lived and worked in the U.S. a long time and may soon become US citizens. Many of their assets are here, but they also own some property in India and have family there. I see issues
of trustee identity, marital property treatment, forced heirship rules, and others. If you have done estate planning with Indian clients, I would love to ask you a couple of questions.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best wishes,<o:p></o:p></p>
<p class="MsoNormal">Sharon<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Law Office of Sharon C. Rutberg, PS<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">1734 NW Market St.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Seattle, WA 98107<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Website:
<a href="http://www.sharonrutberglaw.com/">www.sharonrutberglaw.com</a> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">206-409-2604<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black"><a href="mailto:email@sharonrutberglaw.com">email@sharonrutberglaw.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">Washington State Bar #47055<br>
D.C. Bar #420576<br>
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The contents of this message and any attachments may be protected by the attorney-client privilege, work product doctrine, and/or other applicable protections. If you are not the intended recipient or have received this message in error, please notify the sender
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<p class="MsoNormal" style="margin-bottom:16.2pt;background:white"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif">IRS Circular 230 Disclaimer: To ensure compliance with requirements imposed by the IRS, we inform you that to the extent this communication
contains advice relating to a Federal tax issue, it is not intended or written to be used, and it may not be used, for (i) the purpose of avoiding any penalties that may be imposed on you or any other person or entity under the Internal Revenue Code or (ii)
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