<div dir="ltr"><div class="gmail_default" style="font-family:verdana,sans-serif;font-size:small">Hello, list, and happy holidays! </div><div class="gmail_default" style="font-family:verdana,sans-serif;font-size:small"><br></div><div class="gmail_default" style="font-family:verdana,sans-serif;font-size:small">I just encountered a unique situation. I have a CA married couple and the husband is a Nigerian citizen. He just inherited a fair bit of Nigerian based real property. Does anyone have a referral to a Lagos, Nigeria based attorney?  </div><div class="gmail_default" style="font-family:verdana,sans-serif;font-size:small"><br></div><div class="gmail_default" style="font-family:verdana,sans-serif;font-size:small">Their US assets are well below the Federal estate tax floor and, in fact, fall below the 2026 proposed level. The only outlier is the Nigerian property - I'm not sure of its value and need to (a) determine that and (b) find an attorney to create the Nigerian plan. </div><div class="gmail_default" style="font-family:verdana,sans-serif;font-size:small"><br></div><div class="gmail_default" style="font-family:verdana,sans-serif;font-size:small">I have a game plan, but always appreciate any words of wisdom if anyone is familiar with this kind of situation. </div><div class="gmail_default" style="font-family:verdana,sans-serif;font-size:small"><br></div><div class="gmail_default" style="font-family:verdana,sans-serif;font-size:small">Thank you!  </div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><p style="background-image:initial;background-position:initial;background-repeat:initial;margin-right:0in;margin-left:0in;font-size:12pt;font-family:"Times New Roman",serif"><i><span style="font-family:Cambria,serif"><font size="4">Kira M. Rubel</font></span></i></p><p style="background-image:initial;background-position:initial;background-repeat:initial;margin-right:0in;margin-left:0in;font-size:12pt;font-family:"Times New Roman",serif"><i><span style="font-family:Cambria,serif"><font size="2">*Licensed in CA and WA</font></span></i></p>

<p style="background-image:initial;background-position:initial;background-repeat:initial;margin-right:0in;margin-left:0in;font-size:12pt;font-family:"Times New Roman",serif"><b><span style="font-size:12pt;font-family:Cambria,serif">Law Office of Kira
M. Rubel</span></b></p><p style="margin:0in 0in 0.0001pt;background:white;font-size:12pt;font-family:"Times New Roman",serif"><b><span style="font-size:10pt;font-family:Garamond,serif;color:rgb(34,34,34)">3615 Harborview Drive NW, Suite C (on the dock)</span></b><span style="font-size:10pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><span></span></span></p><p style="margin:0in 0in 0.0001pt;background:white;text-align:start;word-spacing:0px;font-size:12pt;font-family:"Times New Roman",serif"><b><span style="font-size:10pt;font-family:Garamond,serif;color:rgb(34,34,34)">Gig Harbor, WA 98332-2129</span></b><span style="font-family:Arial,sans-serif;font-size:10pt"> </span></p><p style="margin:0in 0in 0.0001pt;background:white;text-align:start;word-spacing:0px;font-size:12pt;font-family:"Times New Roman",serif"><span style="font-size:10pt;font-family:Garamond,serif;color:rgb(34,34,34)">Tel.  (253) 251-2955 | </span><span style="font-family:Garamond,serif;font-size:10pt">(800) 836-6531</span></p><p style="margin:0in 0in 0.0001pt;background:white;text-align:start;word-spacing:0px;font-size:12pt;font-family:"Times New Roman",serif"><span style="font-size:10pt;font-family:Garamond,serif;color:rgb(34,34,34)">Fax. (206) 238-1694</span><span style="font-size:10pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><span></span></span></p><p style="margin:0in 0in 0.0001pt;background:white;text-align:start;word-spacing:0px;font-size:12pt;font-family:"Times New Roman",serif"><span style="font-size:10pt;font-family:Garamond,serif;color:rgb(34,34,34)">Zoom ID. (253) 251-2977</span></p><p style="margin:0in 0in 0.0001pt;background:white;text-align:start;word-spacing:0px;font-size:12pt;font-family:"Times New Roman",serif"><span style="font-size:10pt;font-family:Garamond,serif"><a href="http://www.kmrlawfirm.com/" style="color:blue;text-decoration:underline" target="_blank">www.kmrlawfirm.com</a></span><b style="font-size:12pt"><span style="font-size:10pt"><span> </span></span></b></p>

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