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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'>Thank you for that information, Phil, I appreciate it.<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'>Jennifer<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='color:black'>From: </span></b><span style='color:black'>WSBA ProbateTrust List <wsbapt-bounces@lists.wsbarppt.com> on behalf of "Philip N. Jones" <pjones@duffykekel.com><br><b>Reply-To: </b>WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Date: </b>Thursday, July 30, 2020 at 4:51 PM<br><b>To: </b>WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject: </b>Re: [WSBAPT] Residency and representation question<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>If they are likely to be exposed to the Washington (and Oregon) estate tax, they might be better off using LLCs, rather than trusts. The recently-announced change in the WA Dept. of Revenue policy deals with LLCs, not trusts, as I understand it. So now Oregon and Washington both honor LLCs as intangible assets for purposes of the fractional estate tax formula. And Alaska has no estate tax.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>I express no opinion on where their legal residence is.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>Phil Jones</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>Portland, OR</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'> </span><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><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>Jennifer Johnson<br><b>Sent:</b> Thursday, July 30, 2020 3:21 PM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> [WSBAPT] Residency and representation question</span><o:p></o:p></p></div></div><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt'>Hello all,</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt'>Potential clients would like to put multiple pieces of Washington real property and one parcel of Oregon real property into a trust for estate planning purposes. In talking to them, they stated that, though they are currently living in one of their Washington homes, they consider themselves Alaska residents (one of the spouses wants to reside permanently in Washington but they’re still discussing that). They vote in Alaska, receive most of their mail there, and have their vehicles registered there. They just recently sold their real estate there, though, and stay with a daughter when they go back.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt'>My immediate question is, is there an issue I’m not thinking of when it comes to preparing their trust for them and having its situs be in Washington? The trust situs RCW states that the situs can be Washington if an interest in real property located in Washington is an asset of the trust. Is there a reason that I should be referring them to Alaska counsel since they seem to be Alaska residents?</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt'>I appreciate any advice you all may have.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt'>Jennifer</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt'> </span><o:p></o:p></p><p class=MsoNormal><i>Jennifer M. Johnson</i><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt'>Attorney</span><o:p></o:p></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt'>Hanigan Law Office, PS</span><o:p></o:p></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt'>PO Box 39 - 68 Main Street</span><o:p></o:p></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt'>Cathlamet, WA 98612</span><o:p></o:p></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt'>(360) 795-3494</span><o:p></o:p></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt'>(360) 795-3001 (f)</span><o:p></o:p></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:#FB0007'>CONFIDENTIALITY NOTICE: </span><b><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue'>THIS EMAIL IS INTENDED TO BE A CONFIDENTIAL AND PRIVILEGED ATTORNEY-CLIENT COMMUNICATION. </span></b><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue'>IF YOU ARE NOT THE INTENDED RECIPIENT OF THIS EMAIL, PLEASE DO NOT READ OR PRINT IT. </span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:#00006D'>This transmission 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. 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