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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Thank you John, Carla (and her business partner), and Sarah. I have spoken with the clients and the wife is a resident green card holder AND she has no intention of ever
returning to England if her USA-citizen husband passes before she does (though, she might move to Texas to be closer to her son and his family). Wife has worked in the USA for many years and has a social security number. And to review, the couple’s net worth
is under $1 million. All assets are in WA and all sources of income are USA-based. So, it appears to me that, under these circumstances and based on my independent research and this listserv, the standard estate planning documents for a resident alien
with a non-taxable estate will be adequate. Once again, thanks.<o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>John Creahan<br>
<b>Sent:</b> Sunday, February 24, 2019 1:18 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></p>
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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>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;color:#595959">John Creahan</span><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;color:#595959"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><a href="https://nam02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.cairn-law.com%2F&data=02%7C01%7C%7Cbfde51b3f76f4c05ed5908d69a9e3675%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C636866401643967670&sdata=YNU07yyDQqt8cFAL83tANgOxn3uBRmlFVF4hsCdTxqs%3D&reserved=0"><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;color:#595959">www.cairn-law.com</span></a><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;color:#595959"><br>
206-578-5877<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Tw Cen MT",sans-serif;color:#595959">Fremont office:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Tw Cen MT",sans-serif;color:#595959">3417 Evanston Ave. N, Suite 312<br>
Seattle, WA 98103</span><span style="font-size:12.0pt;font-family:"Tw Cen MT",sans-serif;color:#4F6228"><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">wsbapt-bounces@lists.wsbarppt.com</a>>
<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 <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Est. Planning for British Citizen?<o:p></o:p></p>
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<p class="MsoNormal">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></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="color:black">Sarah Jael Dion<br>
<br>
Dion Law PLLC<span class="apple-tab-span">
</span><br>
206-550-4005<br>
</span><a href="mailto:sarah@dionlaw.com">sarah@dionlaw.com</a><span style="color:black"><br>
</span><a href="https://nam02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.dionlaw.com&data=02%7C01%7C%7Cbfde51b3f76f4c05ed5908d69a9e3675%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C636866401643977675&sdata=E60v64bA8p9xoDoHAK8jBJdrBzkic9R%2BcnReS35f4S4%3D&reserved=0">www.dionlaw.com</a><span style="color:black"><br>
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<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
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<p class="MsoNormal">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></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif">Nope, I asked. No dual-citizenship.<br>
<br>
<br>
<br>
-----Original Message-----<br>
From:<span class="apple-converted-space"> </span></span><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 class="apple-converted-space"><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif"> </span></span><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif"><</span><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 style="font-size:10.5pt;font-family:"Helvetica",sans-serif">>
On Behalf Of Sarah Jael Dion<br>
Sent: Friday, February 22, 2019 11:15 AM<br>
To: WSBA Probate & Trust Listserv <</span><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 style="font-size:10.5pt;font-family:"Helvetica",sans-serif">><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>
</span><a href="mailto:sarah@dionlaw.com"><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif">sarah@dionlaw.com</span></a><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif"><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>
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<br>
</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif">On Feb 22, 2019, at 8:46 AM, Paul Neumiller <</span><a href="mailto:pneumiller@hotmail.com"><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif">pneumiller@hotmail.com</span></a><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif">>
wrote:<br>
<br>
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>
<br>
<br>
<br>
<br>
IMPORTANT NOTICE: This e-mail message is intended to be received only by persons entitled to receive the confidential information it may contain. E-mail messages to clients of Paul A. Neumiller presumptively contain information that is confidential and legally
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