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<p>While in law school in NC I convinced the tax authorities that
although residents of NC we were still domiciled in WA, so my
wife's earnings were community property and thus half mine,
thereby allowing us to use two exemptions and lower tax brackets.
<br>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Very Truly Yours,</p>
<p class="MsoNormal">Robert R. Cole</p>
<p class="MsoNormal">Law Office of Cole & Gilday, P.C. </p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">10101 - 270th St. NW </p>
<p class="MsoNormal">Stanwood, WA 98292 </p>
<p class="MsoNormal">(360) 629-2900 (Telephone) </p>
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<div class="moz-cite-prefix">On 8/29/2018 4:03 PM, Philip N. Jones
wrote:<br>
</div>
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<p class="MsoNormal"><span style="color:#1F497D">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></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"><o:p> </o:p></span></p>
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1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b>
<a class="moz-txt-link-abbreviated" href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>
[<a class="moz-txt-link-freetext" href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Eric Nelsen<br>
<b>Sent:</b> Wednesday, August 29, 2018 3:42 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv
<a class="moz-txt-link-rfc2396E" href="mailto:wsbapt@lists.wsbarppt.com"><wsbapt@lists.wsbarppt.com></a><br>
<b>Subject:</b> Re: [WSBAPT] Client moved out of state to
an assisted living facility without contacting me<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<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>
<div>
<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>
</div>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<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"
moz-do-not-send="true">wsbapt-bounces@lists.wsbarppt.com</a>
[<a href="mailto:wsbapt-bounces@lists.wsbarppt.com"
moz-do-not-send="true">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<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>
</div>
</div>
<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>
<div>
<div style="border:none;border-top:solid #E1E1E1
1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <a
href="mailto:wsbapt-bounces@lists.wsbarppt.com"
moz-do-not-send="true">
wsbapt-bounces@lists.wsbarppt.com</a> [<a
href="mailto:wsbapt-bounces@lists.wsbarppt.com"
moz-do-not-send="true">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"
moz-do-not-send="true">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>
</div>
</div>
<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"
moz-do-not-send="true">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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style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#7B7B7B">E-mails
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style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#7B7B7B"></span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
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<pre wrap="">_______________________________________________
WSBAPT mailing list
<a class="moz-txt-link-abbreviated" href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a>
<a class="moz-txt-link-freetext" href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></pre>
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