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<p class="MsoNormal">Can you refer an Heir Locator service that you have worked with, please?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">AND<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I have a client whose father moved to Washington from California so his son, a Washington resident, could take care of him. For the preceding 5 years or so the father had been increasingly incapacitated with Parkinson and dementia. As
Trustee of his father’s Revocable Living Trust, the son purchased residential property in WA and the son, his wife and dad moved onto the property. About a year and a half later, the father died. The father’s estate is WA State taxable – not federal or CA
taxable.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">WA estate tax is levied on “residents,” (RCW 83.100.046) who are defined as someone “domiciled” (RCW 83.100.020) in WA. Domicile, in a number of different sections of the RCW seems to require “intent” to remain in Washington. There are
factors that would indicate that intent – drivers license, voting registration and the like – none of which my client’s father was able to do, due to his incapacity.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">So I think that although his house was here and he died here, his lack of ability to “intend” may preclude his becoming “domiciled” in Washington? Have any of you looked into this?
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Hi son, using the PoA did file California and federal income tax returns indicating his dad was a WA resident.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Is there a process for requesting an opinion letter from the DoR? There is quite a bit of money at stake.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:#323E4F">Best regards,<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Brush Script MT";color:#323E4F">Kerry<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;color:#323E4F">Kerry E. Brink
</span></b><b><span style="font-size:9.0pt;color:#323E4F">•</span></b><b><span style="font-size:12.0pt;color:#323E4F"> Attorney at Law</span></b><b><span style="font-size:8.0pt;color:#323E4F"><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:1.0pt;font-family:"Californian FB",serif;color:#215868"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Californian FB",serif;font-variant:small-caps;color:#C00000">Estate Planning, Probate, Elder Law<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Californian FB",serif;font-variant:small-caps;color:#C00000"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><img width="148" height="46" style="width:1.5416in;height:.4791in" id="Picture_x0020_1" src="cid:image002.png@01D525F3.6ABB5440" alt="cid:image001.png@01D33865.5D37D9B0"><b><span style="font-family:"Californian FB",serif;font-variant:small-caps;color:#C00000"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Baskerville Old Face",serif;color:#548DD4"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#943634">1201 Pacific Avenue, Suite 1900<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#943634">PO Box 1315<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#943634">Tacoma, WA 98401-1315<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#943634">Office: 253-383-3791<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#943634">Direct: 253-591-8555<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#943634">Fax: 253-383-6377<o:p></o:p></span></p>
<p class="MsoNormal"><a href="http://www.vjglaw.com/"><span style="font-size:12.0pt">www.vjglaw.com</span></a><u><span style="font-size:12.0pt;color:#943634"><o:p></o:p></span></u></p>
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<span style="font-size:8.0pt;font-family:"Copperplate Gothic Bold",sans-serif;color:#222A35">Be sure to check out our blogs on our website "In Brief"
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<p class="MsoNormal"><i>______________________________<o:p></o:p></i></p>
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intended recipient, any disclosure, copying, or use of the contents of this message or any attachments is prohibited. If you have received this transmission in error, please notify us and delete this email and any attached files.<o:p></o:p></span></i></p>
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