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<p class="MsoNormal"><span style="font-size:14.0pt">Hi John,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Interesting question and why tax provisions in Wills can become crucial. I would start with the Will and, if it says, as many Wills do, that taxes charged by reason of death of decedent is paid from the
residuary of estate I would say yes.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">This is simply my gut response but I seem to recall this topic from days gone by in the discussions of drafting personalized tax provisions for QTIP property and other unusual circumstances.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Best to you,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold""><o:p> </o:p></span></i></p>
<p class="MsoNormal">Diane J. Kiepe<o:p></o:p></p>
<p class="MsoNormal">Douglas Eden<o:p></o:p></p>
<p class="MsoNormal">717 W. Sprague Ave.<o:p></o:p></p>
<p class="MsoNormal">Suite 1500<o:p></o:p></p>
<p class="MsoNormal">Spokane, WA 99201<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:djkiepe@depdslaw.com">djkiepe@depdslaw.com</a><o:p></o:p></p>
<p class="MsoNormal">509-455-5300<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:14.0pt"><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 Wickham<br>
<b>Sent:</b> Monday, June 15, 2020 5:31 PM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] Foreign inheritance taxes<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p><span style="font-size:13.5pt">Listmates:</span><o:p></o:p></p>
<p><span style="font-size:13.5pt">Hypo: in a Washington probate, the Will contains a specific bequest to a citizen of a foreign country, who resides in that foreign country, of a modest piece of Washington real property.</span><o:p></o:p></p>
<p><span style="font-size:13.5pt">That foreign country will assess a stiff inheritance tax when the citizen receives the bequest, whether it is still real property or whether the PR sells it and sends the net proceeds.</span><o:p></o:p></p>
<p><span style="font-size:13.5pt">Does the estate bear any responsibility to the foreign government for its tax on its own citizen?</span><o:p></o:p></p>
<p><span style="font-size:13.5pt">Thanks for your thoughts.</span><o:p></o:p></p>
<p><span style="font-size:13.5pt">John</span><o:p></o:p></p>
<pre>--<o:p></o:p></pre>
<pre>John D. Wickham<o:p></o:p></pre>
<pre>P.O. Box 893<o:p></o:p></pre>
<pre>Friday Harbor, WA 98250<o:p></o:p></pre>
<pre>360-378-7178<o:p></o:p></pre>
<pre>360-378-0849 Fax<o:p></o:p></pre>
<pre> <o:p></o:p></pre>
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<p class="MsoNormal"><o:p> </o:p></p>
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