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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman"">According to my law partner Garrett Beyer, who is an international tax attorney, a non-US person may serve as a PR.<span style="mso-spacerun:yes">
</span>However, depending on the laws of the country in which that person is tax resident, serving as PR of a US estate may bring that estate into the tax system of the other country.<span style="mso-spacerun:yes">
</span>This is true of Canada, for example.<span style="mso-spacerun:yes"> </span>
He advises that local counsel of the country in which the proposed PR is tax resident be consulted before making this decision to avoid a lot of unnecessary issues.<span style="mso-spacerun:yes">
</span><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman""><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;mso-fareast-font-family:Calibri;font-variant:small-caps;mso-no-proof:yes">___________________________<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;mso-fareast-font-family:Calibri;font-variant:small-caps;mso-no-proof:yes">Carla J. Higginson,
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";mso-fareast-font-family:Calibri;mso-no-proof:yes">175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","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>Kristina DeVore<br>
<b>Sent:</b> Monday, February 22, 2016 2:38 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> [WSBAPT] Can a non us citizen be a personal representative<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black">Can a non us citizen (but permanent resident) be a personal representative? Sorry for such a basic question but I can’t
find any specific prohibition in the statues. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black">Thanks in advance.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black">Kristina<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman";color:#006F37">Kristina S. DeVore</span><span style="font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:#006F37"> | </span><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman";color:#006F37">Attorney
& Counselor at Law</span><span style="font-size:10.5pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:#006F37">KRISTINA DEVORE LAW FIRM, p</span><span style="font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman";color:#006F37">llc</span><span style="font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:#006F37"> | </span><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman";color:#006F37">201
NE Park Plaza Dr., Ste., 290 </span><span style="font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:#006F37">| </span><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman";color:#006F37">Vancouver,
WA 98684</span><span style="font-size:10.5pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman";color:#006F37">Phone: (360) 695-0535 </span><span style="font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:#006F37">|
</span><span style="font-size:9.0pt;font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman";color:#006F37">Fax (360) 261-6075 |
<a href="mailto:Kristina@devore-law.com">Kristina@devore-law.com</a></span><span style="font-size:9.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black"><o:p></o:p></span></p>
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