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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Since they are a young couple, it may be simpler/cheaper for them to buy life insurance to cover the potential tax.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#004080">Daniel G. Findley
</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">|
<b>Helsell Fetterman LLP</b></span><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:gray"><br>
1001 Fourth Avenue</span><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black">,
</span><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:gray">Suite 4200, Seattle WA 98154<br>
10900 NE Fourth St, Suite 2300, Bellevue WA 98004<br>
voice | 206.689.2127<br>
fax | 206.340.0902<br>
</span><u><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:blue"><a href="mailto:dfindley@helsell.com"><span style="color:#0563C1">dfindley@helsell.com</span></a></span></u><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#004080"><br>
</span><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#0070C0"><a href="blocked::http://www.helsell.com/" title="blocked::http://www.helsell.com/"><span style="color:#0070C0">www.helsell.com</span></a></span><span style="font-size:8.0pt;font-family:"ZapfEllipt BT",serif;color:#0070C0"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> nestor@pplsweb.com [mailto:nestor@pplsweb.com]
<br>
<b>Sent:</b> Wednesday, September 12, 2018 3:13 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Non citizen spouse - Washington Estate Tax<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">I always thought that unless the couple are citizens of a treaty nation, can’t use a QDOT trust when both are non-citizens.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">My question is that I have a young couple both nonresidents/ citizens from non-treaty nation that bought a house for cash close to one million dollars. What is the best way
to get past the $60K exemption for each in the event of death?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">Nestor Gorfinkel, Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">Licensed in Washington & Florida<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">Florida Civil-Law (International) Notary<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;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>
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<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;font-family:"Calibri",sans-serif;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-size:11.0pt;font-family:"Century Schoolbook";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>James Bates<br>
<b>Sent:</b> Monday, September 10, 2018 11:18 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Non citizen spouse - Washington Estate Tax<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">My client’s spouse passed away leaving no will. Total estate…all community…was in the $5 to 8 million range. Neither client, nor spouse were citizens. It appears that Washington
will not allow a marital deduction as survivor isn’t a citizen. However, it also appears under WAC 458-57-115(2)c(iv)(B) that a QDOT election can be done post death prior to the due date on the estate tax return. Has anyone taken advantage of this section
and have any input or a few minutes to educate me on how to proceed?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Thank you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif">James Bates, Attorney<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif">Luce & Associates, P.S.<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">4505 Pacific Hwy. E., Suite A<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">Tacoma, WA 98424<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">T: (253) 922-8724<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">F: (253) 922-2802<o:p></o:p></span></p>
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