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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink=purple style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal>I had an estate with a testamentary trust that named a couple of Canadians up on Vancouver Island as trustees. My recollection is they had to obtain PTINs before the testamentary trust could obtain an EIN, and it had to obtain an EIN before the WA estate could make a distribution to it. <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><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>Jennifer Johnson<br><b>Sent:</b> Thursday, November 19, 2020 4:53 PM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] Non US Citizen as PR?<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I’ve had one probate with a Norwegian citizen as PR. She didn’t have a SSN. I wasn’t able to use the online EIN assistant since it requires a SSN, but I was able to fax in an application and get an EIN that way. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Jennifer<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><i><span style='font-size:12.0pt'>Jennifer M. Johnson</span></i><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal>Attorney<o:p></o:p></p><p class=MsoNormal style='text-autospace:none'>Hanigan Law Office, PS<o:p></o:p></p><p class=MsoNormal style='text-autospace:none'>PO Box 39 - 68 Main Street<o:p></o:p></p><p class=MsoNormal style='text-autospace:none'>Cathlamet, WA 98612<o:p></o:p></p><p class=MsoNormal style='text-autospace:none'>(360) 795-3494<o:p></o:p></p><p class=MsoNormal style='text-autospace:none'>(360) 795-3001 (f)<o:p></o:p></p><p class=MsoNormal style='text-autospace:none'><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. You are hereby notified that any dissemination, distribution, or duplication of this transmission by someone other than the intended addressee or its designated agent is strictly prohibited. If your receipt of this transmission is in error, please notify the sender immediately by calling 360.795.3494, or by reply to this transmission, and then permanently delete the message.</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:#00006D'> </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'>DISCLAIMER NOTICE: </span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:#00006D'>Email communication on the internet is NOT secure. There is a risk that this communication may be intercepted illegally, waiving any implied or explicit attorney-client or work-product privileges.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'><img width=344 height=48 style='width:3.5833in;height:.5in' id="Picture_x0020_7" src="cid:image001.png@01D6BE96.09CE5FA0"></span><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:12.0pt;color:black'>From: </span></b><span style='font-size:12.0pt;color:black'>WSBA ProbateTrust List <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> on behalf of Dalynne Singleton <<a href="mailto:dalynne@glgmail.com">dalynne@glgmail.com</a>><br><b>Reply-To: </b>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Date: </b>Wednesday, November 18, 2020 at 9:59 AM<br><b>To: </b>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject: </b>[WSBAPT] Non US Citizen as PR?<o:p></o:p></span></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Verdana",sans-serif'>A citizen of another country is unable to have a social security number which was required when I attempted to obtain an EIN number for an estate. The Administrator appointed lived in California but had no SSN and was a legal resident of Mexico. The decedent had a SSN and died in California, a legal resident and US citizen. I was appointed as the Resident Agent. All proceeds received for the estate which had no other assets or debts, was from a wrongful death settlement and those assets are not part of the estate so no consequences to not having an EIN number and no taxes owed.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Verdana",sans-serif'> </span><o:p></o:p></p><div><p class=MsoNormal><b><i><span style='font-size:14.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D'>Dalynne Singleton</span></i></b><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:14.0pt;color:#1F497D'>Gourley Law Group</span></b><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:14.0pt;color:#1F497D'>Snohomish Escrow</span></b><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:14.0pt;color:#1F497D'>The Exchange Connection</span></b><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D'>1002 10<sup>th</sup> Street Box 13</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D'>PO Box 1091</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D'>Snohomish, WA 98291</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D'>360.568.5065</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D'>360.329.4079</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D'>360.568.8092 fax</span><o:p></o:p></p><p class=MsoNormal><u><span style='font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#0563C1'><a href="mailto:dalynne@glgmail.com">dalynne@glgmail.com</a></span></u><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>Due to COVID-19, I am working remotely. As a result, I cannot accept any physical messenger service at this time. Please email all pleadings and agreed upon service documents to my email. In-person meetings are not possible at this time. Email is the best way to reach me until further notice. If you would like a telephone or Zoom conference, please email my probate paralegal <a href="mailto:theresa@glgmail.com"><span style='color:blue'>theresa@glgmail.com</span></a> or my personal injury paralegal <a href="mailto:dara@glgmail.com"><span style='color:blue'>dara@glgmail.com</span></a> to set such conference.</span></b><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif'> </span></b><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>Thank you very much and stay safe!</span></b><o:p></o:p></p><p class=MsoNormal><i><span style='font-size:12.0pt;font-family:californian;color:black'>LICENSED IN WASHINGTON AND OREGON</span></i><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:black'>IMPORTANT/CONFIDENTIAL: This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected by attorney-client privilege. 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Dion<br><b>Sent:</b> Wednesday, November 18, 2020 7:33 AM<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] Non US Citizen as PR?<o:p></o:p></p></div></div><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>I agree with Eric. The only issues I can think of are: (1) if there is a PGAL appointed and the PGAL recommends bond be ordered, I think the commissioners would be more likely to agree if the PR is not a US citizen; and (2) having a noncitizen is designated as a trustee could support an argument that the trust, if created, should be taxed as a foreign trust. But seems like that would only come up a beneficiary moved abroad, or if there was some other indicia.<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>I usually encourage clients to choose US citizens if possible, but there are times when the right person is not a citizen, and ultimately, the most important thing is to choose someone the client trusts!<o:p></o:p></p><div><p class=MsoNormal style='margin-bottom:9.0pt'><span style='font-size:13.0pt;font-family:"Baskerville Old Face",serif'> </span><o:p></o:p></p><p class=MsoNormal style='margin-bottom:9.0pt'><span style='font-family:"Univers",sans-serif;color:#1F4E79'>Sarah Jael Dion</span><o:p></o:p></p><p class=MsoNormal style='margin-bottom:9.0pt'><span style='font-size:13.0pt;font-family:"Baskerville Old Face",serif;color:#4F81BD'>skellenger</span><span style='font-size:13.0pt;font-family:"Baskerville Old Face",serif;color:#1F497D'> </span><span style='font-size:13.0pt;font-family:"Baskerville Old Face",serif;color:#1F3864'>bender</span><o:p></o:p></p><p class=MsoNormal style='margin-bottom:9.0pt'><span style='font-size:8.0pt;font-family:"Univers",sans-serif;color:#1F4E79'>ATTORNEY</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Univers",sans-serif;color:#4F81BD'>TRUST AND ESTATE PRACTICE</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Univers",sans-serif;font-variant:small-caps;color:#4F81BD'>Estate Planning | Probate </span><o:p></o:p></p><p class=MsoNormal style='text-align:justify'><span style='font-size:7.0pt;font-family:"Univers",sans-serif;color:#5B9BD5;text-transform:uppercase'> </span><o:p></o:p></p><p class=MsoNormal style='margin-bottom:3.0pt'><span style='font-size:8.0pt;font-family:"Univers",sans-serif;color:#7F7F7F'>PHONE 206.623.6501 | FAX 206.447.1973 </span><o:p></o:p></p><p class=MsoNormal style='margin-bottom:3.0pt'><span style='font-size:8.0pt;color:#4F81BD'><a href="mailto:sdion@skellengerbender.com%7C">sdion@skellengerbender.com|</a></span><u><span style='font-size:8.0pt;color:#44546A'><a href="http://www.skellengerbender.com/"><span style='color:#44546A'>www.skellengerbender.com</span></a></span></u><o:p></o:p></p><p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:8.0pt;font-family:"Univers",sans-serif;color:#7F7F7F'>1301 Fifth Ave., Suite 3401 | Seattle, WA 98101 </span><o:p></o:p></p><p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:8.0pt;font-family:"Univers",sans-serif;color:#7F7F7F'>Pronouns: she/her</span><o:p></o:p></p><p class=MsoNormal style='margin-bottom:24.0pt'><b><span style='font-size:12.0pt;font-family:"Garamond",serif;color:gray'>NOTICE</span></b><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:gray'>:</span></b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:gray'> </span><span style='font-size:12.0pt;font-family:"Garamond",serif;color:gray'>This communication and the information contained within, along with any items attached as an enclosure, are<b> privileged and confidential</b>. This communication is intended solely for the use of the individual(s) named above. If you are not one of the intended addresses or you believe you may have received this communication in error, you are hereby notified that any consideration, dissemination or duplication of this communication is<b> strictly prohibited</b>. In addition, you shall not print, copy, retransmit, disseminate, or otherwise use this information in any form without first receiving specific written permission from the author of this communication. If you have received this communication in error, please reply to the sender indicating that fact and delete this message from your system immediately.</span><o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p></div><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> <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>Eric Nelsen<br><b>Sent:</b> Wednesday, November 18, 2020 9:09 AM<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] Non US Citizen as PR?<o:p></o:p></p></div></div><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="100%" align=center></div><p class=MsoNormal>CAUTION: This email was sent from an external sender. <o:p></o:p></p><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="100%" align=center></div><p class=MsoNormal style='margin-bottom:12.0pt'> <o:p></o:p></p><div><p class=MsoNormal>I haven't run across this specific scenario but a green card holder is a lawful resident, so I think they could serve as PR. I don't think U.S. citizenship is a requirement—that is, it's clearly not under the statutory language which only cares about residency, and since probate is a matter of state law I am assuming there is no federal law making a non-citizen but lawful resident unqualified to act in a court-appointed fiduciary capacity.<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>One of our colleagues who does a lot of Canadian cross-border EP would know more than I, though.<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><div><p class=MsoNormal>Sincerely,<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>Eric<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>Eric C. Nelsen<o:p></o:p></p><p class=MsoNormal>Sayre Law Offices, PLLC<o:p></o:p></p><p class=MsoNormal>1417 31st Ave South<o:p></o:p></p><p class=MsoNormal>Seattle WA 98144-3909<o:p></o:p></p><p class=MsoNormal>206-625-0092<o:p></o:p></p><p class=MsoNormal><a href="mailto:eric@sayrelawoffices.com">eric@sayrelawoffices.com</a><o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><b><span style='background:aqua;mso-highlight:aqua'>Covid-19 Update - </span></b>All attorneys are working remotely during regular business hours and are available via email and by phone; please call the Seattle office. Videoconferencing also is available. Signing of estate planning documents can be completed and will be handled on a case-by-case basis; please call the Seattle office.<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>MAIL AND DELIVERIES can be received at the Seattle office. For any other needed arrangements, please call the Seattle office.<o:p></o:p></p></div><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> <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>Erin Fairley<br><b>Sent:</b> Tuesday, November 17, 2020 9:07 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> [WSBAPT] Non US Citizen as PR?<o:p></o:p></p></div></div><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>Hi List Mates, <o:p></o:p></p><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal>The Statute seems to be silent. Client wants to appoint Seattle resident and Green Card holder but non-citizen as PR and also, as trustee for testamentary trusts. What issues have you seen with this scenario?<o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal>Thank you,<o:p></o:p></p></div><div><p class=MsoNormal>Erin<o:p></o:p></p></div><div><p class=MsoNormal style='margin-bottom:12.0pt'> <o:p></o:p></p><div><p class=MsoNormal>Sent from <o:p></o:p></p></div><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b> </b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.5pt;font-family:Consolas'>__________________________________________________________</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.5pt;font-family:Consolas'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>NOTICE: This communication (including any attachments) may contain privileged or confidential information intended for a specific individual and purpose, and is protected by law. If you are not the intended recipient, you should delete this communication and/or shred the materials and any attachments and are hereby notified that any disclosure, copying or distribution of this communication, or the taking of any action based on it, is strictly prohibited. Thank you.<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.5pt;font-family:Consolas'>__________________________________________________________</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.5pt;font-family:Consolas'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>To comply with IRS regulations, we are required to inform you that this message, if it contains advice relating to federal taxes, cannot be used for the purpose of avoiding penalties that may be imposed under federal tax law.<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p></div><p class=MsoNormal>***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><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p></div></blockquote></div></div><p class=MsoNormal>***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.*** _______________________________________________ WSBAPT mailing list <a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a> <a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p></div></body></html>