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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal>Check this out from DOR. I hope it helps.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><a href="https://dor.wa.gov/find-taxes-rates/other-taxes/estate-tax/estate-tax-apportionment-out-state-property">https://dor.wa.gov/find-taxes-rates/other-taxes/estate-tax/estate-tax-apportionment-out-state-property</a><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal><span style='color:black'>Nestor Gorfinkel, Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Licensed in Washington & Florida<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Florida Civil-Law (International) Notary<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;color:black'>ATTENTION - This e-mail message and any attachment to this e-mail message may contain confidential information that is legally privileged. If you are not the intended recipient, you must not review, retransmit, convert to hard copy, copy, use or disseminate this e-mail or any attachments to it. If you have received this e-mail in error, please notify us immediately by return e-mail or by telephone at the phone numbers provided herein and delete this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by the sender.<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;color:black'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:24.0pt;font-family:Webdings;color:#009900'>P</span></b><b><span style='font-size:24.0pt;color:#009900'> </span></b><b><span style='font-size:9.0pt;font-family:"Verdana",sans-serif;color:#009900'>Please consider the environment before printing this e-mail.</span></b><span style='font-family:"Century Schoolbook",serif;color:black'><o:p></o:p></span></p></div><p class=MsoNormal><o:p> </o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>John Creahan<br><b>Sent:</b> Friday, January 26, 2018 12:09 PM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] Delaware Statutory Trusts<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><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 DSTs, and 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;color:#595959'>John Creahan</span><span style='font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;color:#595959'><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;color:#595959'><a href="http://www.cairn-law.com/"><span style='color:#595959'>www.cairn-law.com</span></a><br></span><b><span style='font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;color:red'>Now located in the heart of Fremont<br></span></b><span style='font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;color:#595959'>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;color:#4F6228'><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:12.0pt;font-family:"Times New Roman",serif;color:#595959'><o:p> </o:p></span></p><p class=MsoNormal><b>From:</b> <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>Julie Martiniello<br><b>Sent:</b> Tuesday, January 23, 2018 11:37 AM<br><b>To:</b> Trust and Probate Section <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> [WSBAPT] Delaware Statutory Trusts<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><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><div><p class=MsoNormal style='margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly'><o:p> </o:p></p></div><div><p class=MsoNormal style='margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly'>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></div><div><p class=MsoNormal style='margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly'><o:p> </o:p></p></div><div><p class=MsoNormal style='margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly'>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></div><div><p class=MsoNormal style='margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly'><o:p> </o:p></p></div><div><p class=MsoNormal style='margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly'>TIA<br>-- <o:p></o:p></p><div><div><div><div><div><div><div><div><div><div><div><div><div><div><div><div><div><div><div><div><div><p class=MsoNormal style='margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly'><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></div><p class=MsoNormal style='margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly'><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></div><div><p class=MsoNormal style='margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly'><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></div><div><p class=MsoNormal style='margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly'><span style='font-size:9.5pt;color:#222222'><o:p> </o:p></span></p></div></div><p class=MsoNormal style='margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly'><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></div><div><p class=MsoNormal style='margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly'><o:p> </o:p></p></div><p class=MsoNormal style='margin-bottom:6.0pt;line-height:13.0pt;mso-line-height-rule:exactly'><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. 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