<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto">Wow- thanks for sharing - Mike<br><br><div dir="ltr">Sent from my iPhone</div><div dir="ltr"><br><blockquote type="cite">On Mar 22, 2020, at 6:15 PM, Carla J. Higginson <carla@higginsonbeyer.com> wrote:<br><br></blockquote></div><blockquote type="cite"><div dir="ltr">
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<p class="MsoNormal">According to my law partner Garrett J. Beyer, who is a very experienced international and domestic tax attorney who handles many U.S./Canada tax matters, the issue with naming a Canadian citizen or Canadian resident as a fiduciary (especially
if that person is the sole trustee), causes the trust to enter the Canadian tax system (meaning it will be subject to paying taxes in Canada and possible tax filings in both the U.S. and Canada). Also, if the trustee is Canadian, the trust could be considered
a “foreign” trust from the U.S. standpoint under Treas. Regs. Sec. 301.7701-4, and this will require additional reporting requirements and can have adverse income tax consequences to the beneficiaries. It can also potentially cause issues with U.S. brokerage
companies because of the “foreign” trust status. He says naming a Canadian citizen or Canadian resident as a trustee or successor trustee has the potential to become a mess and his advice is, “Don’t go there.” <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;font-variant:small-caps">___________________________<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:4.0pt;font-family:"Times New Roman",serif;font-variant:small-caps"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;font-variant:small-caps">Carla J. Higginson,
</span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;font-variant:small-caps">Attorney</span><b><span style="font-family:"Times New Roman",serif">
<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Georgia",serif;font-variant:small-caps;color:#30452F">Higginson Beyer</span></b><b><span style="font-size:9.0pt;font-family:"Georgia",serif;font-variant:small-caps;color:#30452F">, P.S.
</span></b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;font-variant:small-caps"> </span><span style="font-size:10.0pt;font-variant:small-caps;color:#1F497D"><div><image002.png></div></span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;font-variant:small-caps">
<o:p></o:p></span></p>
<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia",serif">Friday Harbor Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia",serif">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif">175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia",serif">Seattle Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia",serif">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif">701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><u><span style="font-size:8.0pt;font-family:"Georgia",serif;color:#1C230F"><a href="mailto:carla@higginsonbeyer.com">carla@higginsonbeyer.com</a><o:p></o:p></span></u></i></b></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Book Antiqua",serif">HigginsonBeyer.com<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:6.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></i></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt;font-family:"Arial",sans-serif">*************************************************************************************<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></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 J. Sullivan, Esq.<br>
<b>Sent:</b> Saturday, March 21, 2020 2:20 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Canadian be appointed as a PR or Trustee in US<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">If the ST is domiciled in Canada, doesn’t that change the situs of the trust? If the trust is governed by WA law, perhaps delegate particular authority sufficient to establish a U.S./WA situs?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><a href="https://app.leg.wa.gov/RCW/default.aspx?cite=11.98.071">https://app.leg.wa.gov/RCW/default.aspx?cite=11.98.071</a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">John J. Sullivan<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></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><a href="mailto:michael@westseattleattorney.com">michael@westseattleattorney.com</a><br>
<b>Sent:</b> Friday, March 20, 2020 12:25 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] Canadian be appointed as a PR or Trustee in US<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Jamia:<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:black">So based upon Heather's response, did your Canadian PR get an EIN for the Estate and thereby avoid the issue? <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:black">Thanks <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:black">Mike <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:black"><div><image001.png></div><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">-------- Original Message --------<br>
Subject: Re: [WSBAPT] Canadian be appointed as a PR or Trustee in US<br>
From: Jamia Burns <<a href="mailto:jamia@jamiaburnslaw.com">jamia@jamiaburnslaw.com</a>><br>
Date: Fri, March 20, 2020 11:24 am<br>
To: "WSBA Probate & Trust Listserv" <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">I have had Personal Representative's who reside in BC, Canada and never had a problem. I have not had a Trustee in Canada. In my experience, Schwab is difficult
to work with.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">Jamia S. Burns<br>
Attorney at Law<br>
(360) 739-6379<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt;font-family:"Verdana",sans-serif;color:black">Office: 1200 Dupont St., Suite 1-D<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt;font-family:"Verdana",sans-serif;color:black">Bellingham, WA 98225 (By Appointment Only)</span><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">Mail: P.O. Box 29453<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">Bellingham, WA 98228<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black"><a href="mailto:jamia@jamiaburnslaw.com" target="_blank">jamia@jamiaburnslaw.com</a><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black"><a href="http://www.jamiaburnslaw.com" target="_blank">www.jamiaburnslaw.com</a><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">On Fri, Mar 20, 2020 at 11:17 AM <<a href="mailto:michael@westseattleattorney.com" target="_blank">michael@westseattleattorney.com</a>> wrote:<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:black">Hi:
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Can a Canadian be appointed as a PR or Trustee in US?
<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:black"><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:black">I recall that I was informed by a Successor Trustee that after the Trustor had passed a broker (might have been Schwab) had refused to distribute money to him
saying he had to be a US Citizen. <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:black"><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:black">If this is current practice, anyway around it?<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:black">Thanks <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:black">Mike <o:p></o:p></span></p>
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