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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Thank you!<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:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Kristina Ash<br>
<b>Sent:</b> Monday, March 20, 2017 12:19 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] US and Canadian tax law<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">I practiced in Canada, and I regularly do this type of work.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<span style="font-size:18.0pt;font-family:"Brush Script MT";color:#1F497D">Kristina</span><span style="color:#1F497D"> <br>
</span><span style="font-size:10.0pt;font-family:"Garamond","serif";color:#1F497D">Kristina M. Ash</span><span style="color:#1F497D"> <br>
</span><span style="font-size:10.0pt;font-family:"Garamond","serif";color:#1F497D">Smith & Zuccarini, P.S.</span><span style="color:#1F497D"> <br>
</span><span style="font-size:10.0pt;font-family:"Garamond","serif";color:#1F497D">2155 - 112th Ave NE</span><span style="color:#1F497D"> <br>
</span><span style="font-size:10.0pt;font-family:"Garamond","serif";color:#1F497D">Bellevue, Washington 98004</span><span style="color:#1F497D"> <br>
</span><span style="font-size:10.0pt;font-family:"Garamond","serif";color:#1F497D">Main
<a href="tel:%28425%29%20453-4455">(425) 453-4455</a><br>
Direct <a href="tel:%28425%29%20453-4455">(425) 990-1559</a> </span><span style="color:#1F497D"><br>
</span><span style="font-size:10.0pt;font-family:"Garamond","serif";color:#1F497D"><a href="http://www.smithzuccarini.com/">www.smithzuccarini.com</a></span><o:p></o:p></p>
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<span style="font-size:10.0pt;font-family:"Garamond","serif";color:#1F497D"> </span> <u><span style="font-size:10.0pt;font-family:"Bookman Old Style","serif";color:navy">IRS Circular 230 Notice</span></u><span style="font-size:10.0pt;font-family:"Bookman Old Style","serif";color:navy">:
IRS rules require us to inform you that any federal tax advice included in this email (or in any attachments hereto) is not intended or written to be used, and cannot be used, for the purposes of avoiding penalties under the Internal Revenue Code. IRS rules
provide that a taxpayer may rely on professional advice to avoid federal tax penalties only if such advice is in the form of a comprehensive tax opinion satisfying stringent requirements under federal law.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">On Thu, Mar 16, 2017 at 1:28 AM, Sarah Smith <<a href="mailto:sesmith@ballardlawyers.com" target="_blank">sesmith@ballardlawyers.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal">Thank you I will pass that information on<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Sarah E. Smith<o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><br>
On Mar 15, 2017, at 11:15 PM, Carla Higginson <<a href="mailto:carla@higginsonbeyer.com" target="_blank">carla@higginsonbeyer.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";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. He says he would be happy to speak with you. </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-variant:small-caps;color:#1F497D">___________________________</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:4.0pt;font-variant:small-caps;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-variant:small-caps;color:#1F497D">Carla J. Higginson,
</span><span style="font-size:10.0pt;font-variant:small-caps;color:#1F497D">Attorney</span><b><span style="color:#1F497D">
</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-family:"Georgia","serif";font-variant:small-caps;color:#30452F">Higginson Beyer</span></b><b><span style="font-size:9.0pt;font-family:"Georgia","serif";font-variant:small-caps;color:#30452F">,
P.S. </span></b><span style="font-size:10.0pt;font-variant:small-caps;color:#1F497D"> <image001.png></span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><u><span style="font-size:7.5pt;font-family:"Georgia","serif";color:#1F497D">Friday Harbor Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia","serif";color:#1F497D">:</span></i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";color:#1F497D">175 Second Street North, Friday Harbor, Washington 98250 | Telephone:
<a href="tel:(360)%20378-2185" target="_blank">(360) 378-2185</a> | Facsimile: <a href="tel:(360)%20378-3935" target="_blank">
(360) 378-3935</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><u><span style="font-size:7.5pt;font-family:"Georgia","serif";color:#1F497D">Seattle Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia","serif";color:#1F497D">:</span></i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";color:#1F497D">701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone:
<a href="tel:(206)%20623-8888" target="_blank">(206) 623-8888</a> | Facsimile: <a href="tel:(360)%20378-3935" target="_blank">
(360) 378-3935</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><i><u><span style="font-size:8.0pt;font-family:"Georgia","serif";color:#1C230F"><a href="mailto:carla@higginsonbeyer.com" target="_blank">carla@higginsonbeyer.com</a></span></u></i></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-size:9.0pt;font-family:"Book Antiqua","serif";color:#1F497D"><a href="http://HigginsonBeyer.com" target="_blank">HigginsonBeyer.com</a></span></i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-size:6.0pt;font-family:"Arial","sans-serif";color:#1F497D"> </span></i><o:p></o:p></p>
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<span style="font-size:7.0pt;font-family:"Arial","sans-serif";color:#1F497D">*************************************************************************************</span><o:p></o:p></p>
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<span style="font-size:7.0pt;font-family:"Arial","sans-serif";color:#1F497D">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 <a href="tel:(360)%20378-2185" target="_blank">(360) 378-2185</a> 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.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:7.0pt;font-family:"Arial","sans-serif";color:#1F497D">*************************************************************************************</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Sarah Smith<br>
<b>Sent:</b> Wednesday, March 15, 2017 8:09 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> [WSBAPT] US and Canadian tax law</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">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.….</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">They are both US residents and have been for about thirty years but are now making the move (soon retiring).</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Any recommendations would be appreciated.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Sarah E. Smith, Esq.
</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">MULLAVEY, PROUT, GRENLEY & FOE, LLP</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">2401 N.W. SIXTY-FIFTH</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">P.O. Box 70567</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">SEATTLE, WASHINGTON 98127</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><a href="tel:(206)%20789-2511" target="_blank">(206) 789-2511</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">FAX:
<a href="tel:(206)%20789-4484" target="_blank">(206) 789-4484</a> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><a href="mailto:sesmith@ballardlawyers.com" target="_blank">sesmith@ballardlawyers.com</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";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.</span><o:p></o:p></p>
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<p class="MsoNormal">_______________________________________________<br>
WSBAPT mailing list<br>
<a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">WSBAPT@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p>
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_______________________________________________<br>
WSBAPT mailing list<br>
<a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p>
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