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<p class="MsoNormal"><span style="color:#1F497D">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 <u>intends</u> 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.
<u>In Re Estate of Tolson</u>, 89 Wn.App. 21, 36, 947 P.2d 1242 (1997).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">So intent is the component that shifts
<u>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 <u>with the intention</u> to make it your permanent home. That makes it the new domicile. If you move to the new place
<u>without</u> that intent, then the domicile remains at its last location.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">phone 206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">fax 206-625-9040<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<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""> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Philip N. Jones<br>
<b>Sent:</b> Wednesday, August 29, 2018 3:11 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Client moved out of state to an assisted living facility without contacting me<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">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></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">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></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Can anyone offer any authority on this point?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">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></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">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></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Phil Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Portland, OR<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<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>Anthony Vivenzio<br>
<b>Sent:</b> Wednesday, August 29, 2018 2:54 PM<br>
<b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBAPT] Client moved out of state to an assisted living facility without contacting me<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Listmates,<o:p></o:p></p>
<p class="MsoNormal">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></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Arial","sans-serif"">Anthony D. Vivenzio</span></b><span style="font-size:14.0pt;font-family:"Arial","sans-serif"">,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"">Attorney and Counselor at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif"">PO Box 208<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif"">540 Guard Street, Ste. 260<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif"">Friday Harbor, WA 98250<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif"">(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"> </span><o:p></o:p></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>
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