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</o:shapelayout></xml><![endif]--></head><body bgcolor=white lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='color:#1F497D'>It seems to me that Robert must have been listening very carefully to the law school professor who taught the course known as “Persuasive Self-Advocacy.”<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'>Good job, Robert. Very inventive approach.<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'>Best Regards,<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'>Doug Bratt<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'><o:p> </o:p></span></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='font-size:13.5pt;font-family:"Lucida Calligraphy";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'>Douglas J. Bratt</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'><o:p></o:p></span></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='font-size:12.0pt;font-family:"Lucida Calligraphy";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'>Lawyer</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'><o:p></o:p></span></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'> <o:p></o:p></span></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'><img width=165 height=167 id="Picture_x0020_1" src="cid:image001.jpg@01D43FBD.8076DFB0" alt="Envelope scaled Terry"></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'><o:p></o:p></span></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'><o:p> </o:p></span></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'>Office: (360) 213-2040 <o:p></o:p></span></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'> Fax: (360) 213-2030<o:p></o:p></span></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'><o:p> </o:p></span></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'>CONFIDENTIALITY NOTICE: This email message may contain confidential or privileged information. If you have received this message by mistake, please do not review, disclose, copy, or distribute the email. Instead, please notify us immediately by replying to this message or telephoning us. Thank you.<o:p></o:p></span></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'> <o:p></o:p></span></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'>NOTE:</span><span style='font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'> </span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt'>I do not use encrypted email. Messages sent to or from my office via email are not secure and may not be protected by attorney-client privilege. This email address is not monitored at all times. If your matter is urgent, please phone my office during regular business hours.<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'><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 style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:windowtext;position:relative;top:0pt;mso-text-raise:0pt'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:windowtext;position:relative;top:0pt;mso-text-raise:0pt'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Robert R. Cole<br><b>Sent:</b> Wednesday, August 29, 2018 4:38 PM<br><b>To:</b> wsbapt@lists.wsbarppt.com<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>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. <o:p></o:p></p><div><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>Very Truly Yours,<o:p></o:p></p><p class=MsoNormal>Robert R. Cole<o:p></o:p></p><p class=MsoNormal>Law Office of Cole & Gilday, P.C. <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>10101 - 270th St. NW <o:p></o:p></p><p class=MsoNormal>Stanwood, WA 98292 <o:p></o:p></p><p class=MsoNormal>(360) 629-2900 (Telephone) <o:p></o:p></p><p class=MsoNormal>(360) 629-0220 (Fax) <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>This message contains confidential and privileged information that is intended only for the named recipient(s). Unless you are the named recipient or authorized agent thereof, you are prohibited from reading, copying, distributing or otherwise disseminating such information. If you receive this communication in error, please notify the sender immediately.<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='position:relative;top:0pt;mso-text-raise:0pt'>On 8/29/2018 4:03 PM, Philip N. Jones wrote:<o:p></o:p></span></p></div><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><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.</span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'>Phil Jones</span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'> </span><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> <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>Eric Nelsen<br><b>Sent:</b> Wednesday, August 29, 2018 3:42 PM<br><b>To:</b> WSBA Probate & Trust Listserv <a 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).</span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></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.</span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></p><div><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>Sincerely,</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>Eric</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>Eric C. Nelsen</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>SAYRE LAW OFFICES, PLLC</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>1417 31st Ave South</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>Seattle WA 98144-3909</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>phone 206-625-0092</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>fax 206-625-9040</span><o:p></o:p></p></div><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></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">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>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</span><o:p></o:p></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.</span><o:p></o:p></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.</span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'>Can anyone offer any authority on this point?</span><o:p></o:p></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.</span><o:p></o:p></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.</span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'>Phil Jones</span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'>Portland, OR</span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'> </span><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> <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></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"'>,</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>Attorney and Counselor at Law</span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>PO Box 208</span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>540 Guard Street, Ste. 260</span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Friday Harbor, WA 98250</span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>(360) 378-6860</span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'><a href="mailto:vivenziolaw@rockisland.com">vivenziolaw@rockisland.com</a></span><o:p></o:p></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></span></b><i><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#7B7B7B'>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. Use or distribution by an unintended recipient is prohibited, and may be a violation of law. If you believe that you received this e-mail in error, please do not read this e-mail or any attached items. Please delete the e-mail and all attachments, including any copies thereof, and inform the sender that you have deleted the e-mail, all attachments and any copies thereof. Thank you.</span></i><o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";position:relative;top:0pt;mso-text-raise:0pt'><br><br><br><o:p></o:p></span></p><pre>_______________________________________________<o:p></o:p></pre><pre>WSBAPT mailing list<o:p></o:p></pre><pre><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><o:p></o:p></pre><pre><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></pre></blockquote><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";position:relative;top:0pt;mso-text-raise:0pt'><o:p> </o:p></span></p></div></body></html>