<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto">Krista:<div><br></div><div>The noncitizen/permanent resident status of the mother means there will be no difference in terms of the estate tax impact on the client’s estate at his death (assuming she does not live in a state that has an inheritance tax). It would matter if leaving to a noncitizen spouse. </div><div><br></div><div>But I have to wonder how old mom is and whether this will render her estate taxable, whether she intends to stay here and where her estate will go at her death. Client may want to leave the bequest to mom in a testamentary trust rather than outright. </div><div><br></div><div>John Sullivan<br><br><div id="AppleMailSignature">Sent from my iPad</div><div><br>On Jan 16, 2018, at 11:02 AM, Lewis, Amy C. <<a href="mailto:ALewis@Eisenhowerlaw.com">ALewis@Eisenhowerlaw.com</a>> wrote:<br><br></div><blockquote type="cite"><div>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 14 (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:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:Georgia;
panose-1:2 4 5 2 5 4 5 2 3 3;}
@font-face
{font-family:"Book Antiqua";
panose-1:2 4 6 2 5 3 5 3 3 4;}
/* 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:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p.MsoPlainText, li.MsoPlainText, div.MsoPlainText
{mso-style-priority:99;
mso-style-link:"Plain Text Char";
margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri","sans-serif";}
p.MsoAcetate, li.MsoAcetate, div.MsoAcetate
{mso-style-priority:99;
mso-style-link:"Balloon Text Char";
margin:0in;
margin-bottom:.0001pt;
font-size:8.0pt;
font-family:"Tahoma","sans-serif";}
span.PlainTextChar
{mso-style-name:"Plain Text Char";
mso-style-priority:99;
mso-style-link:"Plain Text";
font-family:"Calibri","sans-serif";}
span.BalloonTextChar
{mso-style-name:"Balloon Text Char";
mso-style-priority:99;
mso-style-link:"Balloon Text";
font-family:"Tahoma","sans-serif";}
span.EmailStyle21
{mso-style-type:personal-reply;
font-family:"Calibri","sans-serif";
color:#1F497D;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@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]-->
<div class="WordSection1">
<p class="MsoNormal"><span style="color:#1F497D">If I understood the original post correctly, the mother is a U.S. resident. If that is correct, I believe she gets the same exemption as a citizen. The lower amount applies only to someone who is both a non-citizen
and a non-resident.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<font color="#777777" size="4"><span style="FONT-FAMILY: 'Calibri','sans-serif'"><font size="3"><font color="#000000"><o:p>
<p style="MARGIN: 0in 0in 6pt"><span style="FONT-FAMILY: 'Calibri','sans-serif'">Amy C. Lewis, Attorney</span></p>
<p style="MARGIN: 6pt 0in 0pt"><span style="mso-no-proof: yes"><v:shapetype id="_x0000_t75" stroked="f" filled="f" path="m@4@5l@4@11@9@11@9@5xe" o:preferrelative="t" o:spt="75" coordsize="21600,21600"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:connecttype="rect" gradientshapeok="t" o:extrusionok="f"></v:path><o:lock aspectratio="t" v:ext="edit"></o:lock></v:shapetype><v:shape id="Picture_x0020_16" style="HEIGHT: 68px; WIDTH: 211px; VISIBILITY: visible; mso-wrap-style: square" alt="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png" o:spid="_x0000_i1025" type="#_x0000_t75"><v:imagedata src="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png" o:title="EC_Logo_color"></v:imagedata><logof07d1a></v:shape></span><span style="FONT-SIZE: 3pt; FONT-FAMILY: 'Calibri','sans-serif'; COLOR: #c00000; mso-bidi-font-family: Calibri"><o:p></o:p></span></p>
<p style="MARGIN: 0in 0in 0pt"><span><font color="#c00000"><font style="FONT-SIZE: 10pt">ESTATE PLANNING & PROBATE</font></font></span></p>
</o:p></font></font></span></font><p style="MARGIN-TOP: 0in"><font color="#777777" size="4"><font size="3"><font color="#000000"><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'">1201 Pacific Avenue, Suite 1200 | Tacoma, WA 98402<br>
phone 253.572.4500 | fax 253.272.5732 | </span><a href="http://www.eisenhowerlaw.com/"><span style="FONT-SIZE: 11pt; TEXT-DECORATION: none; FONT-FAMILY: 'Calibri','sans-serif'; COLOR: #c00000; text-underline: none">www.eisenhowerlaw.com</span></a></font></font></font></p>
<br>
<div>
<div style="border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in">
<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""> <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>On Behalf Of </b>Carla Higginson<br>
<b>Sent:</b> Tuesday, January 16, 2018 10:53 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Cc:</b> Garrett Beyer<br>
<b>Subject:</b> Re: [WSBAPT] Non-citizen beneficiary<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoPlainText">Hi Krista,<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">My law partner, Garrett Beyer, is an international tax attorney and handles domestic and international business and estate planning matters. He says that the mother's non-US citizenship makes no difference to the son's estate. The
mother's non-US citizenship could have a significant effect on her estate, depending on what country she is from. Non-citizens only get a $60k exemption equivalent, unless that amount is increased under treaty. Need more facts. He's happy to have a short
conversation with you on this if you would find it helpful. <o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">Regards,<o:p></o:p></p>
<p class="MsoPlainText">Carla<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";font-variant:small-caps">___________________________<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:4.0pt;font-family:"Times New Roman","serif";font-variant:small-caps"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";font-variant:small-caps">Carla J. Higginson,
</span><span style="font-size:10.0pt;font-family:"Times New Roman","serif";font-variant:small-caps">Attorney</span><b><span style="font-family:"Times New Roman","serif"">
<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;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-family:"Times New Roman","serif";font-variant:small-caps"> </span><span style="font-size:10.0pt;font-variant:small-caps;color:#1F497D"><image001.png></span><span style="font-size:10.0pt;font-family:"Times New Roman","serif";font-variant:small-caps">
<o:p></o:p></span></p>
<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia","serif"">Friday Harbor Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia","serif"">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif"">175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia","serif"">Seattle Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia","serif"">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif"">701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><u><span style="font-size:8.0pt;font-family:"Georgia","serif";color:#1C230F"><a href="mailto:carla@higginsonbeyer.com">carla@higginsonbeyer.com</a><o:p></o:p></span></u></i></b></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Book Antiqua","serif""><a href="http://HigginsonBeyer.com">HigginsonBeyer.com</a><o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:6.0pt;font-family:"Arial","sans-serif""><o:p> </o:p></span></i></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt;font-family:"Arial","sans-serif"">*************************************************************************************<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt;font-family:"Arial","sans-serif"">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></p>
<p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial","sans-serif"">*************************************************************************************</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">-----Original Message-----<br>
From: <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>] On Behalf Of Krista MacLaren<br>
Sent: Monday, January 15, 2018 2:17 PM<br>
To: wsba probate & trust<br>
Subject: [WSBAPT] Non-citizen beneficiary<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">Hi Listmates,<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">I have a 45 y.o. Single client with no spouse or kids who wants to leave his substantial estate to his mother, a non-citizen permanent resident.
<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">Does her non-citizen status make any difference? I’m thinking not, because if his estate exceeds WA’s exemption amount it would be taxed in any case. Am I correct that this is really only a problem for married couples with more money
than the federal exemption amount?<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">Thank you,<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">krista<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">Sent from my iPhone<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">_______________________________________________<o:p></o:p></p>
<p class="MsoPlainText">WSBAPT mailing list<o:p></o:p></p>
<p class="MsoPlainText"><a href="mailto:WSBAPT@lists.wsbarppt.com"><span style="color:windowtext;text-decoration:none">WSBAPT@lists.wsbarppt.com</span></a><o:p></o:p></p>
<p class="MsoPlainText"><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt"><span style="color:windowtext;text-decoration:none">http://mailman.fsr.com/mailman/listinfo/wsbapt</span></a><o:p></o:p></p>
</div>
<br>
<div align="left"><font color="black" size="2">
</font><div style="BORDER-BOTTOM: #7f7f7f 1.5pt solid; BORDER-LEFT: #7f7f7f 1.5pt solid; PADDING-BOTTOM: 1pt; PADDING-LEFT: 4pt; PADDING-RIGHT: 4pt; BORDER-TOP: #7f7f7f 1.5pt solid; BORDER-RIGHT: #7f7f7f 1.5pt solid; PADDING-TOP: 1pt"><font color="black" size="2">
</font><p style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; LINE-HEIGHT: normal; MARGIN: 0in 0in 0pt; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-alt: solid #7F7F7F 1.5pt; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt" class="MsoNormal"><font color="black" size="2">
<span style="FONT-FAMILY: 'Times New Roman'; COLOR: gray; FONT-SIZE: 10pt"><o:p><font style="FONT-SIZE: 9pt"> </font></o:p></span><font style="FONT-SIZE: 9pt"><font style="FONT-SIZE: 9pt"><span style="FONT-FAMILY: 'Times New Roman'; COLOR: gray; FONT-SIZE: 10pt"><font style="FONT-SIZE: 9pt"><font style="FONT-SIZE: 9pt">IMPORTANT/CONFIDENTIAL</font>:</font>
<font style="FONT-SIZE: 9pt">This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected by attorney-client privilege. The information is intended only for the use of the intended recipient(s).
Delivery of this message to anyone other than the intended recipient(s) is not intended to waive any privilege or otherwise detract from the confidentiality of the message. If you are not the intended recipient, or if this message has been addressed to you
in error, do not read, disclose, reproduce, distribute, disseminate or otherwise use this transmission. Rather,<em> please promptly notify the sender by reply e-mail, and then destroy all copies of the message and its attachments, if any.</em></font></span></font></font></font><span style="FONT-FAMILY: 'Times New Roman'; COLOR: gray"><font style="FONT-SIZE: 9pt"><font style="FONT-SIZE: 9pt"><font style="FONT-SIZE: 9pt"> </font></font></font></span></p>
</div>
</div>
<br>
</div></blockquote><blockquote type="cite"><div><span>_______________________________________________</span><br><span>WSBAPT mailing list</span><br><span><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a></span><br><span><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></div></blockquote></div></body></html>