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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt'>Will:<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'>Make sure you need it first. Use the decedent’s lifetime exemption before considering a QDOT. It’s restrictive, especially at the state level. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'>Will survivor return to country of origin? If so, paying the estate tax now and removing the investments from WA/US may be a better option. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'>Unless necessary, design so you can QDOT the CST for federal purposes, so the second estate gets a second step up in basis (assuming assets remain in U.S.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'>Regards,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'>John J. Sullivan<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:11.0pt'>From:</span></b><span style='font-size:11.0pt'> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>William Brewer<br><b>Sent:</b> Monday, March 30, 2020 9:35 AM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> [WSBAPT] QDOT<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt'>Hope everyone is healthy and happy. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'>PC has a taxable estate and a spouse who is not a U.S. Citizen. Anyone willing to provide guidance or share their QDOT language with me it would be greatly appreciated. Surprisingly, this issue has not come up for me before. I’ve reviewed the WAC 458-57-115 but want to make sure I am getting the language right in drafting. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'>Best Regards and stay healthy, <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'>Will <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:14.0pt;font-family:"PT Serif";color:#4472C4'>William P. Brewer<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:14.0pt;font-family:"PT Serif";color:#4472C4'>Ravenna Estate Law<o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:11.0pt'><img width=200 height=178 style='width:2.0833in;height:1.8541in' id="Picture_x0020_1" src="cid:image002.png@01D60677.EF611440" alt="signature_1923858799"></span><b><span style='font-size:14.0pt;font-family:"PT Serif";color:#4472C4'><o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:14.0pt;font-family:"PT Serif";color:#4472C4'>4500 9<sup>th</sup> Ave NE, Suite 300 <o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:14.0pt;font-family:"PT Serif";color:#4472C4'>Seattle, WA 98105<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-family:"PT Serif"'>T</span></b><span style='font-family:"PT Serif"'>: <b><span style='color:#4472C4'>206.384.8349</span></b><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-family:"PT Serif"'>E</span></b><span style='font-family:"PT Serif"'>: <span style='color:#4472C4'><a href="mailto:Wbrewer@Ravennaestatelaw.com"><span style='color:#4472C4'>Wbrewer@Ravennaestatelaw.com</span></a> </span><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-family:"PT Serif"'>W</span></b><span style='font-family:"PT Serif"'>: <span style='color:#4472C4'><a href="http://www.Ravennaestatelaw.com"><span style='color:#4472C4'>www.Ravennaestatelaw.com</span></a> </span><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:black'>CONFIDENTIALITY AND CIRCULAR 230 NOTICE: This communication is intended for the sole use of the individual and entity to whom it is addressed, and may contain information that is privileged, confidential and exempt from disclosure under applicable law. You are hereby notified that any dissemination, distribution or duplication of this communication by someone other than the intended addressee or its designated agent is strictly prohibited. As required by the Internal Revenue Service, anything contained in this communication pertaining to any U.S. federal tax matter is not to be used for the purpose of avoiding federal tax penalties under the Internal Revenue Code or for promoting, marketing or recommending to any third party the tax implications of any partnership or other entity, investment plan or arrangement discussed in this communication. If you have received this communication in error, please notify this firm immediately by collect call (206)-384-8349, or by reply to this communication</span><span style='font-size:9.0pt;color:black'>.</span><span style='font-size:11.0pt;color:black'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>