<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=iso-8859-1"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:"Calisto MT Std";
panose-1:0 0 0 0 0 0 0 0 0 0;}
@font-face
{font-family:"Calisto MT";}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
span.EmailStyle17
{mso-style-type:personal-compose;
font-family:"Calisto MT Std",serif;
color:#0000CC;
font-weight:normal;
font-style:normal;}
.MsoChpDefault
{mso-style-type:export-only;
font-family:"Calibri",sans-serif;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Calisto MT Std",serif;color:#0000CC'>Dear Colleagues: Any suggestions on how to possibly manage the following would be appreciated:<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Calisto MT Std",serif;color:#0000CC'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Calisto MT Std",serif;color:#0000CC'> Decedent died in Germany. Decedent is ex pat who retired from college teaching in Pennsylvania 20 years ago. Decedent has been an ex pat in Germany ever since. Decedent owned real property in Germany. LWT (executed in Germany) gives real property in Germany to a non-relative German national. The non-relative is named as PR. The 401K and PA savings accounts are payable to estate. Apart from the real property, the other testamentary heir (a niece of decedent) is a Washington resident. There are no assets or real property in WA. The only connection to WA is the residency of the testamentary heir. Where should the estate be administered? I do not believe there is a basis for WA to have jurisdiction unless the LWT is first admitted to probate either in PA or Germany. Yet, apparently, counsel in PA has suggested WA due to PA’s estate tax that flows on a percentage basis based upon assets in PA. Total value of 401K and savings in PA is approximately $500,000. Value of real property in Germany is unknown at this time. PC is the niece.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Calisto MT Std",serif;color:#0000CC'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Calisto MT Std",serif;color:#0000CC'>Any/all thoughts or suggestions or comments are welcome. Thank you very much. Colby <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Calisto MT Std",serif;color:#0000CC'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Calisto MT Std",serif;color:#0000CC'>A. Colby Parks </span><span style='font-size:12.0pt;font-family:"Calisto MT Std",serif;color:#0000CC'><o:p></o:p></span></p><p class=MsoNormal><i><span style='font-family:"Calisto MT Std",serif;color:red'> </span></i><span style='font-family:"Calisto MT Std",serif;color:#0000CC'><o:p></o:p></span></p><p class=MsoNormal><i><span style='font-family:"Calisto MT Std",serif;color:red'>Law Office of A. Colby Parks, Attorney at Law, P.S. </span></i><span style='font-family:"Calisto MT Std",serif;color:#0000CC'><o:p></o:p></span></p><p class=MsoNormal><i><span style='font-family:"Calisto MT Std",serif;color:red'>Dedicated to your family enterprise. </span></i><span style='font-family:"Calisto MT Std",serif;color:#0000CC'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calisto MT Std",serif;color:blue'>1008 Yakima Avenue, Suite 100</span><span style='font-family:"Calisto MT Std",serif;color:#0000CC'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calisto MT Std",serif;color:blue'>Tacoma, WA 98405</span><span style='font-family:"Calisto MT Std",serif;color:#0000CC'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calisto MT Std",serif;color:blue'>(253) 682-1960</span><span style='font-family:"Calisto MT Std",serif;color:#0000CC'><o:p></o:p></span></p><p class=MsoNormal><i><span style='font-family:"Calisto MT Std",serif;color:red'><a href="http://www.tacomacounsel.com/"><span style='color:blue'>www.tacomacounsel.com</span></a> </span></i><span style='font-family:"Calisto MT Std",serif;color:#0000CC'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calisto MT Std",serif;color:#0000CC'> <o:p></o:p></span></p><p class=MsoNormal><span style='color:#0000CC'><img border=0 width=182 height=86 id="Picture_x0020_1" src="cid:image001.jpg@01D1A6F8.D874D290" alt=WC-Member-Logo></span><span style='font-size:8.0pt;font-family:"Calisto MT";color:blue'> </span><a href="https://twitter.com/#!/AColbyParks" target="_blank"><b><span style='font-family:"Calisto MT";color:red;text-decoration:none'><img border=0 width=36 height=38 id="_x0000_i1027" src="cid:image002.png@01D1A6F8.D874D290" alt="cid:ii_133dc2dc5cd19f8d"></span></b></a><span style='color:#0000CC'> </span><a href="http://www.linkedin.com/pub/colby-parks/13/b89/3b8" target="_blank"><span style='color:#0000CC;text-decoration:none'><img border=0 width=37 height=36 id="Picture_x0020_3" src="cid:image003.png@01D1A6F8.D874D290" alt="cid:image006.png@01CD1C7D.2E3AAF20"></span></a><span style='color:#0000CC'> <img border=0 width=250 height=34 id="Picture_x0020_2" src="cid:image004.jpg@01D1A6F8.D874D290" alt="cid:image007.jpg@01CDD87E.5189D9C0"></span><span style='font-size:8.0pt;font-family:"Calisto MT";color:blue'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Calisto MT";color:blue'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Calisto MT";color:blue'>The information in this electronic mail message is protected by legal privilege and the Electronic Communications Privacy Act, 18 U.S.C. §§ 2510-2521. This message is intended only for the use of the recipient named above. Dissemination, distribution or copying of this communication, to or by anyone other than by its intended recipient, is strictly prohibited. If you have received this electronic mail in error, please notify this law firm immediately, return this electronic mail immediately to the sender, and delete any copy of the electronic mail from your mail system and files. Additionally, pursuant to the rules of professional conduct set forth in Circular 230, as promulgated by the United States Department of the Treasury, nothing contained in this communication was intended or written to be used by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer by the Internal Revenue Service, and it cannot be used by any taxpayer for such purpose. No one, without expressed prior written permission, may use or refer to any tax advice in this communication in promoting, marketing, or recommending a partnership or other entity, investment plan, or arrangement to any other party. Thank you.<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>