<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=utf-8"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><style><!--
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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal>Thank you, Rich. This gives me a place to start. Always appreciate someone else’s thinking and experience.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Susan<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Susan Donahue<o:p></o:p></p><p class=MsoNormal>Law Office of Susan Donahue<o:p></o:p></p><p class=MsoNormal>125 West 2<sup>nd</sup> Avenue, Suite “B”<o:p></o:p></p><p class=MsoNormal>P.O. Box 81<o:p></o:p></p><p class=MsoNormal>Twisp, WA 98856<o:p></o:p></p><p class=MsoNormal>(509) 996-5944 (phone)<o:p></o:p></p><p class=MsoNormal>(509) 362-9692 (fax)<o:p></o:p></p><p class=MsoNormal><a href="mailto:sdonahue@sdonahuelaw.com"><span style='color:#0563C1'>sdonahue@sdonahuelaw.com</span></a><o:p></o:p></p><p class=MsoNormal><a href="http://www.sdonahuelaw.com"><span style='color:#0563C1'>www.sdonahuelaw.com</span></a><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Rich McEntee<br><b>Sent:</b> Wednesday, July 22, 2020 3:01 PM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] beneficiaries not in US<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Hi Susan — you probably want to think about foreign inheritance taxes and who will pay those if they are assessed upon the gift. I believe that a number of jurisdictions charge a tax on inheritances. It seems that most wills include a standard clause that states that the taxes are to be paid by the estate out of residue. This may not be what the client wants to happen.<o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>R<o:p></o:p></p><div><div><div><div><div><div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-family:"Helvetica",sans-serif;color:black'><o:p> </o:p></span></p></div><div><p class=MsoNormal><b><u><span style='font-size:13.5pt;font-family:"Copperplate Gothic Bold",sans-serif;color:black'>RICH McENTEE</span></u></b><span style='font-family:"Helvetica",sans-serif;color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><b><span style='font-size:13.5pt;font-family:"Copperplate Gothic Bold",sans-serif;color:black'>McENTEE LAW OFFICE</span></b><span style='font-family:"Helvetica",sans-serif;color:black'><o:p></o:p></span></p></div><div><div><p class=MsoNormal><span style='font-size:13.5pt;font-family:"Copperplate",serif;color:black'>3800 Bridgeport Way W, Ste A411</span><span style='font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:13.5pt;font-family:"Copperplate",serif;color:black'>University Place, WA 98466</span><span style='font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:13.5pt;font-family:"Copperplate",serif;color:black'>253.227.9894(m)</span><span style='font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black'><o:p></o:p></span></p></div></div><div><p class=MsoNormal><span style='font-family:"Copperplate",serif;color:black'><a href="mailto:jrmcentee@gmail.com">jrmcentee@gmail.com</a></span><span style='font-family:"Helvetica",sans-serif;color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:black;background:white'><br><br></span><span style='font-family:"Helvetica",sans-serif;color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:black;background:white'><br><br></span><span style='font-family:"Helvetica",sans-serif;color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:black;background:white'>IMPORTANT/CONFIDENTIAL: This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected by attorney-client privilege. The information is intended only for the use of the intended recipient(s). Delivery of this message to anyone other than the intended recipient(s) is not intended to waive any privilege or otherwise detract from the confidentiality of the message. If you are not the intended recipient, or if this message has been addressed to you in error, do not read, disclose, reproduce, distribute, disseminate or otherwise use this transmission, rather, please promptly notify the sender by reply e-mail, and then destroy all copies of the message and its attachments, if any.</span><span style='font-family:"Helvetica",sans-serif;color:black'><o:p></o:p></span></p></div></div><div><p class=MsoNormal><span style='font-family:"Helvetica",sans-serif;color:black'><o:p> </o:p></span></p></div></div><p class=MsoNormal><span style='font-family:"Helvetica",sans-serif;color:black'><o:p> </o:p></span></p></div><p class=MsoNormal><span style='font-family:"Helvetica",sans-serif;color:black'><br style='orphans: 2;text-align:-webkit-auto;widows: 2;-webkit-text-stroke-width: 0px;word-spacing:0px'><br><o:p></o:p></span></p></div></div><div><p class=MsoNormal><br><br><o:p></o:p></p><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><p class=MsoNormal>On Jul 22, 2020, at 1:08 PM, Susan Donahue <<a href="mailto:sdonahue@sdonahuelaw.com">sdonahue@sdonahuelaw.com</a>> wrote:<o:p></o:p></p></div><p class=MsoNormal><o:p> </o:p></p><div><div><p class=MsoNormal>Hello Listmates,<o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal>I’m drafting a will wherein all the beneficiaries reside out of the United States—in Europe. Is there anything particular I need to include in the will to accommodate the eventual probate of the will? Just wondering. I haven’t ever seen anything about this.<o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal>Susan<o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal>Susan Donahue<o:p></o:p></p></div><div><p class=MsoNormal>Law Office of Susan Donahue<o:p></o:p></p></div><div><p class=MsoNormal>125 West 2<sup>nd</sup><span class=apple-converted-space> </span>Avenue, Suite “B”<o:p></o:p></p></div><div><p class=MsoNormal>P.O. Box 81<o:p></o:p></p></div><div><p class=MsoNormal>Twisp, WA 98856<o:p></o:p></p></div><div><p class=MsoNormal>(509) 996-5944 (phone)<o:p></o:p></p></div><div><p class=MsoNormal>(509) 362-9692 (fax)<o:p></o:p></p></div><div><p class=MsoNormal><a href="mailto:sdonahue@sdonahuelaw.com">sdonahue@sdonahuelaw.com</a><o:p></o:p></p></div><div><p class=MsoNormal><a href="http://www.sdonahuelaw.com/">www.sdonahuelaw.com</a><o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Helvetica",sans-serif'>***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***<br>_______________________________________________<br>WSBAPT mailing list<br></span><a href="mailto:WSBAPT@lists.wsbarppt.com"><span style='font-size:9.0pt;font-family:"Helvetica",sans-serif'>WSBAPT@lists.wsbarppt.com</span></a><span style='font-size:9.0pt;font-family:"Helvetica",sans-serif'><br></span><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt"><span style='font-size:9.0pt;font-family:"Helvetica",sans-serif'>http://mailman.fsr.com/mailman/listinfo/wsbapt</span></a><o:p></o:p></p></div></blockquote></div><p class=MsoNormal><o:p> </o:p></p></div></div></body></html>