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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal>Listmates,<o:p></o:p></p><p class=MsoNormal> Client passed away one week ago at the age of 95. He had been a recipient of CalPERS benefits since 1976. It is believed that he probably never paid tax on any of that retirement income due to the state of California. It is believed he was receiving approximate $2500 per month. I am aware there was a federal law, public law 104 – 95 providing that "No state may impose an income tax on any retirement income of an individual who is not a resident or domiciliary of such state." By its terms, "the amendments made by this section shall apply to amounts received after December 31, 1995." What are the implications, if any? Thank you for any insights you may share.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>P.S. Do we need to serve them with a Notice to Creditors?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b><span style='font-size:14.0pt;color:#1F497D'>Anthony D. Vivenzio – Attorney and Counselor at Law<o:p></o:p></span></b></p><p class=MsoNormal><span style='color:#1F497D'>P.O. Box 208<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>540 Guard St, Ste 220<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Friday Harbor, WA 98250<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>360-378-6860<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><a href="mailto:vivenziolaw@rockisland.com">vivenziolaw@rockisland.com</a><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#7E7E7E'>CONFIDENTIAL COMMUNICATION</span></b><b><span style='font-size:9.0pt;color:#1F497D'><br></span></b><i><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#7B7B7B'>E-mails from this firm normally contain confidential and privileged material, are for the sole use of the intended recipient and may contain material protected by HIPAA, ERISA or other federal or state law and/or may be protected by legal privileges. Use or distribution by an unintended recipient is prohibited, and may be a violation of law. If you believe that you received this e-mail in error, please do not read this e-mail or any attached items. Please delete the e-mail and all attachments, including any copies thereof, and inform the sender that you have deleted the e-mail, all attachments and any copies thereof. Thank you.</span></i><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#7B7B7B'> </span><span style='font-size:9.0pt;color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>