<html><head><meta http-equiv="Content-Type" content="text/html; charset=utf-8"></head><body style="word-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;" class="">If the person who has moved is incapacitated and has a guardian or conservator, RCW 11.90 provides guidance on home state issues.<br class=""><div class="">
<br class="">Deborah Jameson<br class="">Neil & Neil, P.S.<br class="">5302 Pacific Avenue<br class="">Tacoma, WA 98408<br class="">253-475-8600<br class="">253-473-5746 FAX<br class=""><br class="">If your matter is urgent, please call my office. Also, this message is not encrypted and it may not be secure or protected by attorney-client privilege.<br class=""><br class="">
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<div><br class=""><div class="">On Aug 29, 2018, at 4:03 PM, Philip N. Jones <<a href="mailto:pjones@duffykekel.com" class="">pjones@duffykekel.com</a>> wrote:</div><br class="Apple-interchange-newline"><div class=""><div class="WordSection1" style="page: WordSection1; caret-color: rgb(0, 0, 0); font-family: ArialMT; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;"><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class="">I agree with Eric on all points, particularly since he agreed with me. His terminology is correct, I suspect, but I think that most (or some) tax authorities still use “residency” when they mean “domicile.” So I use that same (incorrect) terminology. But if I were writing a brief, I suspect I would follow Eric.<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class="">Phil Jones<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class=""><o:p class=""> </o:p></span></div><div class=""><div style="border-style: solid none none; border-top-width: 1pt; border-top-color: rgb(225, 225, 225); padding: 3pt 0in 0in;" class=""><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><b class="">From:</b><span class="Apple-converted-space"> </span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" style="color: purple; text-decoration: underline;" class="">wsbapt-bounces@lists.wsbarppt.com</a><span class="Apple-converted-space"> </span>[<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" style="color: purple; text-decoration: underline;" class="">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]<span class="Apple-converted-space"> </span><b class="">On Behalf Of<span class="Apple-converted-space"> </span></b>Eric Nelsen<br class=""><b class="">Sent:</b><span class="Apple-converted-space"> </span>Wednesday, August 29, 2018 3:42 PM<br class=""><b class="">To:</b><span class="Apple-converted-space"> </span>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" style="color: purple; text-decoration: underline;" class="">wsbapt@lists.wsbarppt.com</a>><br class=""><b class="">Subject:</b><span class="Apple-converted-space"> </span>Re: [WSBAPT] Client moved out of state to an assisted living facility without contacting me<o:p class=""></o:p></div></div></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><o:p class=""> </o:p></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class="">I agree with Phil on all points regarding need for probate or otherwise, and on situs, etc., but I will nitpick solely on the terminology--the distinction between domicile and residence. "Domicile" is where a person<span class="Apple-converted-space"> </span><u class="">intends</u><span class="Apple-converted-space"> </span>to make their permanent home, and has actually lived there for some period of time even if now absent. "Residence" is where a person currently sets up housekeeping, for virtually any length of time longer than a day or so, and if it's not intended as the place of permanent home, then that residence never becomes the domicile.<span class="Apple-converted-space"> </span><u class="">In Re Estate of Tolson</u>, 89 Wn.App. 21, 36, 947 P.2d 1242 (1997).<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class=""><o:p class=""> </o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class="">So intent is the component that shifts<span class="Apple-converted-space"> </span><u class="">domicile</u>, while residence can shift without need for an intent to "establish" a residence. There is other case law on the basic steps necessary to change domicile that I don't have on hand, but if I remember right, in essence you must move to a new place and establish residence at that new place<span class="Apple-converted-space"> </span><u class="">with the intention</u><span class="Apple-converted-space"> </span>to make it your permanent home. That makes it the new domicile. If you move to the new place<span class="Apple-converted-space"> </span><u class="">without</u><span class="Apple-converted-space"> </span>that intent, then the domicile remains at its last location.<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class=""><o:p class=""> </o:p></span></div><div class=""><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 12pt; color: rgb(31, 73, 125);" class="">Sincerely,<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 12pt; color: rgb(31, 73, 125);" class=""><o:p class=""> </o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 12pt; color: rgb(31, 73, 125);" class="">Eric<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 12pt; color: rgb(31, 73, 125);" class=""><o:p class=""> </o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 12pt; color: rgb(31, 73, 125);" class="">Eric C. Nelsen<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 12pt; color: rgb(31, 73, 125);" class="">SAYRE LAW OFFICES, PLLC<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 12pt; color: rgb(31, 73, 125);" class="">1417 31st Ave South<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 12pt; color: rgb(31, 73, 125);" class="">Seattle WA 98144-3909<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 12pt; color: rgb(31, 73, 125);" class="">phone 206-625-0092<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 12pt; color: rgb(31, 73, 125);" class="">fax 206-625-9040<o:p class=""></o:p></span></div></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class=""><o:p class=""> </o:p></span></div><div class=""><div style="border-style: solid none none; border-top-width: 1pt; border-top-color: rgb(181, 196, 223); padding: 3pt 0in 0in;" class=""><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><b class=""><span style="font-size: 10pt; font-family: Tahoma, sans-serif;" class="">From:</span></b><span style="font-size: 10pt; font-family: Tahoma, sans-serif;" class=""><span class="Apple-converted-space"> </span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" style="color: purple; text-decoration: underline;" class="">wsbapt-bounces@lists.wsbarppt.com</a><span class="Apple-converted-space"> </span>[<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" style="color: purple; text-decoration: underline;" class="">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]<span class="Apple-converted-space"> </span><b class="">On Behalf Of<span class="Apple-converted-space"> </span></b>Philip N. Jones<br class=""><b class="">Sent:</b><span class="Apple-converted-space"> </span>Wednesday, August 29, 2018 3:11 PM<br class=""><b class="">To:</b><span class="Apple-converted-space"> </span>WSBA Probate & Trust Listserv<br class=""><b class="">Subject:</b><span class="Apple-converted-space"> </span>Re: [WSBAPT] Client moved out of state to an assisted living facility without contacting me<o:p class=""></o:p></span></div></div></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><o:p class=""> </o:p></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class="">I believe that the need for a probate (ancillary or otherwise) has little to do with residency if real estate is to be probated. If it is CO property, it gets probated in CO. If it is WA property, it gets probated in WA. But it gets probated nowhere if it is in a trust.<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class="">The question of residency is a different matter, particularly for estate tax purposes, and also for income tax purposes. I have tried several times to research the question of what the residency is if an incapacitated person is moved to state X by his family for purposes of health care. As far as I can figure out, residency is a state of mind (intent). If the person cannot form an intent to move from State Q to State X and remain there permanently or indefinitely, then he remains a resident of State Q. His lack of capacity prevents him from forming an intent. That is the best I can figure out from the small amount of case law. I do know that the Oregon Department of Revenue informally agrees with that analysis.<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class="">Can anyone offer any authority on this point?<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class="">The situs of the trust administration probably turns on where the successor trustee is located, but check the terms of the trust, just in case.<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class="">Don’t forget to figure out where the family is filing the individual income tax returns. It can be very disappointing to do the above analysis, at great time and expense, to determine that he is a resident of State Q only to find that the family has tripped you up by filing state income tax returns as a resident of State X. Ouch. That puts you between a rock and a hard place.<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class="">Phil Jones<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class="">Portland, OR<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class=""><o:p class=""> </o:p></span></div><div class=""><div style="border-style: solid none none; border-top-width: 1pt; border-top-color: rgb(225, 225, 225); padding: 3pt 0in 0in;" class=""><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><b class="">From:</b><span class="Apple-converted-space"> </span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" style="color: purple; text-decoration: underline;" class="">wsbapt-bounces@lists.wsbarppt.com</a><span class="Apple-converted-space"> </span>[<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" style="color: purple; text-decoration: underline;" class="">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]<span class="Apple-converted-space"> </span><b class="">On Behalf Of<span class="Apple-converted-space"> </span></b>Anthony Vivenzio<br class=""><b class="">Sent:</b><span class="Apple-converted-space"> </span>Wednesday, August 29, 2018 2:54 PM<br class=""><b class="">To:</b><span class="Apple-converted-space"> </span><a href="mailto:wsbapt@lists.wsbarppt.com" style="color: purple; text-decoration: underline;" class="">wsbapt@lists.wsbarppt.com</a><br class=""><b class="">Subject:</b><span class="Apple-converted-space"> </span>[WSBAPT] Client moved out of state to an assisted living facility without contacting me<o:p class=""></o:p></div></div></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><o:p class=""> </o:p></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class="">Listmates,<o:p class=""></o:p></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class="">A client of ours was residing in our local assisted living facility. We had drafted a revocable living trust and a pourover will, which he executed. He owned real property in Colorado in addition to Washington. To avoid the necessity of an ancillary probate in CO, we placed that property into the trust. As it seemed he had limited time to live, and his mental facilities passed in and out of lucidity, his local residence was not placed in the trust, but is the subject of a specific bequest in his will. We had not yet placed it in the trust as the client and his son were considering some kind of financial arrangement like a reverse mortgage that would be funded by his son in order to help the client with his finances. About a week ago, his family brought him to a facility in CO, which he had been considering. I would appreciate your thoughts in terms of what I should consider doing at the point as he will be living in CO for the rest of his life. He possesses all his original documents. He wants his son to inherit his home in WA. Is it an option that during a period of lucidity in CO, he could execute a deed transferring his WA property into the trust to avoid an ancillary probate in WA? Would he be considered a resident of CO now for purposes initiating a probate and trust administration process? Your thoughts would be appreciated as I have never had a case like this before. Thank you.<o:p class=""></o:p></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><o:p class=""> </o:p></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><o:p class=""> </o:p></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><b class=""><span style="font-size: 14pt; font-family: Arial, sans-serif;" class="">Anthony D. Vivenzio</span></b><span style="font-size: 14pt; font-family: Arial, sans-serif;" class="">,<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 12pt; font-family: Arial, sans-serif;" class="">Attorney and Counselor at Law<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-family: Arial, sans-serif;" class="">PO Box 208<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-family: Arial, sans-serif;" class="">540 Guard Street, Ste. 260<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-family: Arial, sans-serif;" class="">Friday Harbor, WA 98250<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-family: Arial, sans-serif;" class="">(360) 378-6860<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class=""><a href="mailto:vivenziolaw@rockisland.com" style="color: purple; text-decoration: underline;" class="">vivenziolaw@rockisland.com</a><o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="color: rgb(31, 73, 125);" class=""> </span><o:p class=""></o:p></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><b class=""><span style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(126, 126, 126);" class="">CONFIDENTIAL COMMUNICATION</span></b><b class=""><span style="font-size: 9pt; color: rgb(31, 73, 125);" class=""><br class=""></span></b><i class=""><span style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(123, 123, 123);" class="">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. 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Thank you.</span></i><span style="font-size: 9pt; font-family: Arial, sans-serif; color: rgb(123, 123, 123);" class=""></span><o:p class=""></o:p></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><o:p class=""> </o:p></div></div><span style="caret-color: rgb(0, 0, 0); font-family: ArialMT; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; float: none; display: inline !important;" class="">_______________________________________________</span><br style="caret-color: rgb(0, 0, 0); font-family: ArialMT; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;" class=""><span style="caret-color: rgb(0, 0, 0); font-family: ArialMT; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; float: none; display: inline !important;" class="">WSBAPT mailing list</span><br style="caret-color: rgb(0, 0, 0); font-family: ArialMT; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;" class=""><a href="mailto:WSBAPT@lists.wsbarppt.com" style="color: purple; text-decoration: underline; font-family: ArialMT; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px;" class="">WSBAPT@lists.wsbarppt.com</a><br style="caret-color: rgb(0, 0, 0); font-family: ArialMT; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;" class=""><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" style="color: purple; text-decoration: underline; font-family: ArialMT; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px;" class="">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></div></div><br class=""></body></html>