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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Please respond to list.
<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="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><a href="http://dor.wa.gov/docs/forms/misc/affdvtdecstatedomicile.pdf">http://dor.wa.gov/docs/forms/misc/affdvtdecstatedomicile.pdf</a><o:p></o:p></span></p>
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<b><span style="font-size:9.5pt;font-family:"Verdana",sans-serif;color:black"><a href="http://dor.wa.gov/content/findtaxesandrates/othertaxes/tax_estatetaxfaq.aspx#">http://dor.wa.gov/content/findtaxesandrates/othertaxes/tax_estatetaxfaq.aspx#</a><o:p></o:p></span></b></p>
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<b><span style="font-size:9.5pt;font-family:"Verdana",sans-serif;color:black">Do I have to include out of state property on the estate tax return?<a name="oosproperty"></a>
<o:p></o:p></span></b></p>
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<span style="font-size:9.5pt;font-family:"Arial",sans-serif">Yes. All property owned by a decedent must be included on the estate tax return. Once the estate tax is calculated on the entire estate, as if all property is in Washington, then a calculation is
done to apportion the tax between the Washington property and the out of state property.<o:p></o:p></span></p>
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<span style="font-size:9.5pt;font-family:"Arial",sans-serif">The decedent’s state of domicile at the time of death is what determines if property is in state or out of state property. For a Washington domiciled decedent any tangible personal property located
outside of Washington and any real property located outside of Washington are considered out of state property. For an out of state domiciled decedent all intangible property, any tangible property located outside of Washington and any real property located
outside of Washington are considered out of state property.<o:p></o:p></span></p>
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<span style="font-size:9.5pt;font-family:"Arial",sans-serif">A decedent’s share of property or interest in a limited liability company (LLC), limited liability partnership (LLP), corporation, or other type of business entity, operating for a true business purpose,
is considered an intangible asset and is allocated to the state of domicile. When one of these types of entities is used simply to hold property and does not operate for a true business purpose, then the location of the property is used to determine whether
it is in state or out of state property.<o:p></o:p></span></p>
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<span style="font-size:9.5pt;font-family:"Arial",sans-serif">For more details see the
<a href="http://dor.wa.gov/content/findtaxesandrates/othertaxes/tax_estatetaxOOS.aspx">
<span style="color:#496C9F">Estate Tax Apportionment for Out of State Property</span></a> page.
<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="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">David Moe, Attorney<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">David L. Moe & Associates, P.S.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Telephone: 425-432-1277<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Fax: 425-432-1280<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Address:
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">22128 SE 237th<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Maple Valley, WA 98038<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="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Email:
<a href="mailto:davidmoe@maplevalleylaw.com" target="_parent">davidmoe@maplevalleylaw.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">url:
<a href="http://www.maplevalleylaw.com/" target="_parent">http://www.maplevalleylaw.com</a><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"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">CONFIDENTIALITY NOTICE: </span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"> This communication is intended for the sole use of
the individual and entity to whom it is addressed, and may contain information that is privileged, confidential and exempt from disclosure under applicable law. If you have received this communication in error, please notify this firm immediately by collect
call (425)-432-1277, or by reply to this communication.</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>
<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="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>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Marketa Vorel<br>
<b>Sent:</b> Wednesday, April 27, 2016 10:59 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Deceased with assets in multiple jurisdictions<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">Dear list mates,</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:9.5pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">I would appreciate your take on whether Washington state estate tax may be due in the following scenario:<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">Deceased was a WA resident most of her life but lived in Colorado for the last 12 months and died there. She had a trust in Colorado with assets exceeding $2.5M and a property in WA (owned by the Colorado
trust). Probate and trust administration opened in Colorado. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">Deceased also has a Washington trust with life insurance proceeds just under $1M. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">Does WA only consider the WA assets for estate tax liability purposes? Or, does WA look to the gross estate value (Colorado + Washington assets) to calculate Washington estate tax liability? <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">Thank you in advance for your thoughts. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">M.<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif"> </span></b><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif">Markéta Vorel</span><o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif"> </span><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">Vorel Law</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif"><br>
</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif"> 206.799.0541 <br>
<a href="mailto:marketa.vorel@gmail.com" target="_blank">marketa.vorel@gmail.com</a></span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif"> <a href="http://www.vorellaw.com" target="_blank">www.vorellaw.com</a><br>
1520 K Avenue || Anacortes, WA 98221</span><span style="font-family:"Tahoma",sans-serif"><br>
<br>
</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif">This e-mail is intended to be private. It may contain privileged or confidential information. If you are not a person for whom the e-mail was intended, please notify sender immediately and
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