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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">Hi Julie,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">Did you get any responses to this?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">I have a client with several
<span class="GramE">DSTs, and</span> have very little success finding information – although I have been researching other issues.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">I’d be happy to chat if you like but am not sure how helpful I can be.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">John<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">John Creahan</span><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><a href="http://www.cairn-law.com/"><span style="color:#595959">www.cairn-law.com</span></a><br>
</span><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:red;mso-no-proof:yes">Now located in the heart of Fremont<br>
</span></b><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">3417 Evanston Ave. N, Suite 312<br>
Seattle, WA 98103<br>
206-578-5877</span><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#4F6228;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;mso-fareast-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="mso-fareast-font-family:"Times New Roman""> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Julie Martiniello<br>
<b>Sent:</b> Tuesday, January 23, 2018 11:37 AM<br>
<b>To:</b> Trust and Probate Section <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Delaware Statutory Trusts<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly">
Is anyone well versed on DSTs? I have some clients doing 1031 exchanges and using these and my questions is: Is the DST included in their WA taxable estate?<o:p></o:p></p>
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<o:p> </o:p></p>
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Essentially, the trust owns real property all over the US, sometimes in WA, and it is not really a liquid assets- as there are many restrictions on transfer etc. If the DST they invest owns property located out of WA, then does that amount get apportioned?<o:p></o:p></p>
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<o:p> </o:p></p>
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My gut says it gets apportioned, but I would love to here from someone with real life knowledge on this! <o:p></o:p></p>
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<o:p> </o:p></p>
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TIA<br>
-- <o:p></o:p></p>
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<span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#666666">Respectfully,</span><span style="font-size:9.5pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:10.0pt;color:#666666"><br>
</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#666666">J</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#666666">ULIE</span><span style="font-size:7.5pt;color:#666666"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#666666">A. M</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#666666">ARTINIELLO</span><span style="font-size:13.5pt;color:#666666"> |</span><span style="font-size:13.5pt;color:#888888"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#888888">P</span><span style="font-size:7.5pt;color:#666666">ARTNER </span><span style="font-size:13.5pt;color:#666666">| </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#666666">D</span><span style="font-size:7.5pt;color:#666666">IMENSION </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#666666">L</span><span style="font-size:7.5pt;color:#888888">AW</span><span style="font-size:13.5pt;color:#666666"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#666666">G</span><span style="font-size:7.5pt;color:#888888">ROUP</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#666666"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;color:#888888">P</span><span style="font-size:7.5pt;color:#666666">LLC </span><span style="font-size:9.5pt;color:#222222"><br>
</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#666666">130 Andover Park East, Suite 300 | Tukwila, WA 98188</span><span style="font-size:9.5pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#3D85C6">t: <u>206.973.3500 </u>| f: <u>206.577.5090</u>| e:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6"> <a href="mailto:JULIE@dimensionlaw.com|">JULIE<span style="font-size:10.0pt">@dimensionlaw.com|</span></a></span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#888888"> </span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#3D85C6"><a href="http://www.dimensionlaw.com/" target="_blank"><span style="color:#1155CC">www.dimensionlaw.com</span></a></span><span style="font-size:9.5pt;color:#222222"><o:p></o:p></span></p>
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<b><i><u><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#666666">PLEASE NOTE OUR NEW ADDRESS</span></u></i></b><o:p></o:p></p>
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<span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#0B5394"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#666666">This
e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the
intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at
the e-mail address below; and destroy all paper and electronic copies.</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#888888"> </span><o:p></o:p></p>
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<span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6;background:white">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#0B5394;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">This
e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the
intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. Attempts to intercept this message are in violation of 18 USC 2511(1) of the Electronic Communications Privacy Act, which subjects the
interceptor to fines, imprisonment and/or civil damages. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at the e-mail address below; and destroy all paper and electronic copies. Any
settlement offer contained herein is made pursuant to Washington ER 408, and without admitting fault or liability on the part of this firm’s client(s) or its agents.</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#4F81BD;background:white">IRS CIRCULAR 230
DISCLAIMER:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:blue;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:navy;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">To
ensure compliance with requirements imposed by the IRS, I inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter addressed herein.
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