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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Can an out-of-state executor of a Washington State probate open an estate account in California where she lives? I know some states require court approval to remove estate assets from the state, but not sure about WA. Any potential income tax problems with that? <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thanks for your input. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Elizabeth <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Elizabeth G. Bateman <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Associate Attorney<o:p></o:p></span></p><p class=MsoNormal><i><span style='font-family:"Times New Roman",serif'>Admitted in Washington and Minnesota <o:p></o:p></span></i></p><p class=MsoNormal><img width=240 height=40 style='width:2.5in;height:.4166in' id="Picture_x0020_1" src="cid:image003.jpg@01D1D924.26F55F40" alt="Email Logo"><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Times New Roman",serif'>999 Third Avenue, Suite 2525<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Times New Roman",serif'>Seattle, WA 98104-4089<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Times New Roman",serif'>Tel: (206) 224-0900<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Times New Roman",serif'>Fax: (206) 467-8028<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Times New Roman",serif'><a href="http://www.crostabateman.com"><span style='color:blue'>www.crostabateman.com</span></a><o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:black'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:black'>This email is covered by the Electronic Communications Privacy Act, 18 USC Sections 2510-2521 and is legally privileged. This information is confidential and is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, or copying of this communication is strictly prohibited. If you think that you have received this email message in error, please notify the sender via email or by telephone at (206) 224-0900.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:black'><br>IRS CIRCULAR 230 NOTICE - Pursuant to requirements related to practice before the Internal Revenue Service, any tax advice contained in this communication (including attachments) is not intended to be used, and cannot be used, for purposes of avoiding penalties imposed under the United States Internal Revenue Code or promoting, marketing or recommending to another person any tax-related matter.</span><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>