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<div>Thank you I will pass that information on<br>
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</div>
Sarah E. Smith</div>
<div><br>
On Mar 15, 2017, at 11:15 PM, Carla Higginson <<a href="mailto:carla@higginsonbeyer.com">carla@higginsonbeyer.com</a>> wrote:<br>
<br>
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<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D">My law partner Garrett Beyer is a very experienced
international tax and business attorney and handles matters such as you outlined on a regular basis.<span style="mso-spacerun:yes">
</span>He says he would be happy to speak with you.<span style="mso-spacerun:yes">
</span><span style="mso-spacerun:yes"> </span><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="2" color="#1f497d" face="Times New Roman"><span style="font-size:11.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:Calibri;font-variant:small-caps;color:#1F497D;mso-no-proof:yes">___________________________<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="1" color="#1f497d" face="Times New Roman"><span style="font-size:4.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:Calibri;font-variant:small-caps;color:#1F497D;mso-no-proof:yes"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Times New Roman"><span style="font-size:11.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:Calibri;font-variant:small-caps;color:#1F497D;mso-no-proof:yes">Carla J. Higginson,
</span></font><font size="2" color="#1f497d" face="Times New Roman"><span style="font-size:10.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:Calibri;font-variant:small-caps;color:#1F497D;mso-no-proof:yes">Attorney</span></font><b><font color="#1f497d" face="Times New Roman"><span style="font-family:"Times New Roman","serif";mso-fareast-font-family:Calibri;color:#1F497D;font-weight:bold;mso-no-proof:yes">
<o:p></o:p></span></font></b></p>
<p class="MsoNormal"><b><font size="3" color="#30452f" face="Georgia"><span style="font-size:12.0pt;font-family:"Georgia","serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";font-variant:small-caps;color:#30452F;font-weight:bold;mso-no-proof:yes">Higginson
Beyer</span></font></b><b><font size="1" color="#30452f" face="Georgia"><span style="font-size:9.0pt;font-family:"Georgia","serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";font-variant:small-caps;color:#30452F;font-weight:bold;mso-no-proof:yes">,
P.S. </span></font></b><font size="2" color="#1f497d" face="Times New Roman"><span style="font-size:10.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:Calibri;font-variant:small-caps;color:#1F497D;mso-no-proof:yes"> <image001.png><o:p></o:p></span></font></p>
<p class="MsoNormal"><i><u><font size="1" color="#1f497d" face="Georgia"><span style="font-size:7.5pt;font-family:"Georgia","serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;font-style:italic;mso-no-proof:yes">Friday
Harbor Office</span></font></u></i><i><font size="1" color="#1f497d" face="Georgia"><span style="font-size:7.5pt;font-family:"Georgia","serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;font-style:italic;mso-no-proof:yes">:<o:p></o:p></span></font></i></p>
<p class="MsoNormal"><font size="1" color="#1f497d" face="Book Antiqua"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;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></font></p>
<p class="MsoNormal"><i><u><font size="1" color="#1f497d" face="Georgia"><span style="font-size:7.5pt;font-family:"Georgia","serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;font-style:italic;mso-no-proof:yes">Seattle
Office</span></font></u></i><i><font size="1" color="#1f497d" face="Georgia"><span style="font-size:7.5pt;font-family:"Georgia","serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;font-style:italic;mso-no-proof:yes">:<o:p></o:p></span></font></i></p>
<p class="MsoNormal"><font size="1" color="#1f497d" face="Book Antiqua"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes">701 Fifth Avenue,
Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="1" color="#1f497d" face="Book Antiqua"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><b><i><u><font size="1" color="#1c230f" face="Georgia"><span style="font-size:8.0pt;font-family:"Georgia","serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1C230F;font-weight:bold;font-style:italic;mso-no-proof:yes"><a href="mailto:carla@higginsonbeyer.com">carla@higginsonbeyer.com</a><o:p></o:p></span></font></u></i></b></p>
<p class="MsoNormal"><i><font size="1" color="#1f497d" face="Book Antiqua"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;font-style:italic;mso-no-proof:yes"><a href="http://HigginsonBeyer.com">HigginsonBeyer.com</a><o:p></o:p></span></font></i></p>
<p class="MsoNormal"><i><font size="1" color="#1f497d" face="Arial"><span style="font-size:6.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:Calibri;color:#1F497D;font-style:italic;mso-no-proof:yes"><o:p> </o:p></span></font></i></p>
<p class="MsoNormal" style="text-align:justify"><font size="1" color="#1f497d" face="Arial"><span style="font-size:7.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:Calibri;color:#1F497D;mso-no-proof:yes">*************************************************************************************<o:p></o:p></span></font></p>
<p class="MsoNormal" style="text-align:justify"><font size="1" color="#1f497d" face="Arial"><span style="font-size:7.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:Calibri;color:#1F497D;mso-no-proof:yes">CONFIDENTIALITY NOTICE: The information
in this electronic mail is legally privileged and confidential information 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 copy of the transmission is strictly prohibited. If you have received this transmission in error, please delete the message and immediately notify us by telephone at (360) 378-2185 or by e-mail. Internet Communications are not secure and subject to possible
data corruption, either accidentally or on purpose, and may contain viruses. Furthermore, e-mail is an informal method of communication and for these reasons, it will normally be inappropriate to rely on advice contained in an e-mail without obtaining written
confirmation of it. If we receive a request from you via e-mail, we will treat that as authority to reply by e-mail.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="1" color="#1f497d" face="Arial"><span style="font-size:7.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:Calibri;color:#1F497D;mso-no-proof:yes">*************************************************************************************</span></font><font color="#1f497d"><span style="mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes"><o:p> </o:p></span></font></p>
</div>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D"><o:p> </o:p></span></font></p>
<div>
<div style="border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b><span style="font-weight:bold">On Behalf Of </span></b>Sarah Smith<br>
<b><span style="font-weight:bold">Sent:</span></b> Wednesday, March 15, 2017 8:09 PM<br>
<b><span style="font-weight:bold">To:</span></b> WSBA Probate & Trust Listserv<br>
<b><span style="font-weight:bold">Subject:</span></b> [WSBAPT] US and Canadian tax law<o:p></o:p></span></font></p>
</div>
</div>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">I have a client who is moving to Canada (Toronto) in about a year. Do you know anyone who is conversant with US and Canadian tax law ramifications. She and her husband are both
Canadian citizens (he is a dual citizen) but they have Roth Ira’s, etc.….<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">They are both US residents and have been for about thirty years but are now making the move (soon retiring).<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Any recommendations would be appreciated.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">Sarah E. Smith, Esq.
<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">MULLAVEY, PROUT, GRENLEY & FOE, LLP<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">2401 N.W. SIXTY-FIFTH<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">P.O. Box 70567<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">SEATTLE, WASHINGTON 98127<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">(206) 789-2511<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">FAX: (206) 789-4484
<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"><a href="mailto:sesmith@ballardlawyers.com">sesmith@ballardlawyers.com</a><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:10.0pt;color:#1F497D">NOTICE: This is a private and confidential communication for the sole viewing and use if the intended recipient. This communication may contain
information, protected by the attorney-client privilege or work product doctrine. If you are not the intended recipient of this communication, please immediately notify the sender and delete and destroy all copies of this communication, whether in paper or
electronic form. The unauthorized disclosure, distribution, copying, or use of information contained in this communication may violate State and Federal laws, including but not limited to the Electronic Communications Privacy Act, 18 U.S.C. 2510 et. Seq.
and the Washington Privacy Act, chapter 9.37 RCW.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
</div>
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</blockquote>
<blockquote type="cite">
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