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<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">Sarah,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">You are correct that a non-citizen is not able to utilize the marital deduction, but the client here (who appears to be a resident
alien) can take advantage of the state and federal estate tax exemption. Here, the client’s estate appears to be less than $1 million, so he does not appear to have any state or federal estate tax issues.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">The situation is very different for non-resident aliens with US property – their estate tax exemption is $60,000, if I recall correctly.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959">John<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">John Creahan</span><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><a href="http://www.cairn-law.com/"><span style="color:#595959">www.cairn-law.com</span></a><br>
206-578-5877<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">Fremont office:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">3417 Evanston Ave. N, Suite 312<br>
Seattle, WA 98103</span><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#4F6228;mso-no-proof:yes"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="mso-fareast-font-family:"Times New Roman""> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Sarah Jael Dion<br>
<b>Sent:</b> Sunday, February 24, 2019 12:22 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Est. Planning for British Citizen?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">The issue for a couple with a noncitizen spouse is that only citizens enjoy the marital deduction. A noncitizen residing in the US can’t inherit tax-free the way a citizen can. Did
you unwind how to handle this?<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman""><o:p> </o:p></span></p>
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<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="mso-fareast-font-family:"Times New Roman";color:black">Sarah Jael Dion<br>
<br>
Dion Law PLLC<span class="apple-tab-span"><span style="mso-tab-count:5">
</span></span><br>
206-550-4005<br>
<a href="mailto:sarah@dionlaw.com">sarah@dionlaw.com</a><br>
<a href="http://www.dionlaw.com">www.dionlaw.com</a><br>
<br>
This message is private or privileged. If you are not the person for whom this message is intended, please notify me immediately and delete the message. Please do not copy or send this message to anyone else. <br>
<br>
<br style="mso-special-character:line-break">
<![if !supportLineBreakNewLine]><br style="mso-special-character:line-break">
<![endif]><o:p></o:p></span></p>
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<![if !supportLineBreakNewLine]><br style="mso-special-character:line-break">
<![endif]><o:p></o:p></span></p>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
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<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">On Feb 22, 2019, at 3:02 PM, Paul Neumiller <<a href="mailto:pneumiller@hotmail.com">pneumiller@hotmail.com</a>> wrote:<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman""><o:p> </o:p></span></p>
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<p class="MsoNormal" style="mso-outline-level:1"><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman"">Nope, I asked. No dual-citizenship.<br>
<br>
<br>
<br>
-----Original Message-----<br>
From:<span class="apple-converted-space"> </span></span><span style="mso-fareast-font-family:"Times New Roman""><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a></span><span class="apple-converted-space"><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman""> </span></span><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman""><</span><span style="mso-fareast-font-family:"Times New Roman""><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a></span><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman"">>
On Behalf Of Sarah Jael Dion<br>
Sent: Friday, February 22, 2019 11:15 AM<br>
To: WSBA Probate & Trust Listserv <</span><span style="mso-fareast-font-family:"Times New Roman""><a href="mailto:wsbapt@lists.wsbarppt.com"><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif">wsbapt@lists.wsbarppt.com</span></a></span><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman"">><br>
Subject: Re: [WSBAPT] Est. Planning for British Citizen?<br>
<br>
Paul,<span class="apple-converted-space"> </span><br>
<br>
Is W also a US citizen? If so, that’s fine. If not, I’d be happy to chat about this if you like.<span class="apple-converted-space"> </span><br>
<br>
Sarah Jael Dion<br>
<br>
Dion Law PLLC<br>
206-550-4005<br>
<a href="mailto:sarah@dionlaw.com">sarah@dionlaw.com</a><br>
<br>
This message is private and may contain privileged communications. If you are not the person for whom this message is intended, please notify me immediately and delete the message. Please do not copy or send this message to anyone else.<span class="apple-converted-space"> </span><br>
<br style="mso-special-character:line-break;caret-color: rgb(0, 0, 0);font-variant-caps: normal;text-align:start;-webkit-text-stroke-width: 0px;word-spacing:0px">
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<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif;mso-fareast-font-family:"Times New Roman"">On Feb 22, 2019, at 8:46 AM, Paul Neumiller <<a href="mailto:pneumiller@hotmail.com">pneumiller@hotmail.com</a>> wrote:<br>
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New situation for me. H & W married for over 40 years, modest (<$1mil) estate, FMV of residence is about $180k, lived in Washington for over 40 years. W is a British citizen. All assets in WA. Only child is a son in Texas who is a US citizen and will inherit
everything. Due to being a non-taxable estate, I was going to prepare the standard simple Will, DPAs, Health Care Directive, and CPA. Does W's British citizenship cause any problems or the way I prepare the documents? <br>
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