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<p class="MsoNormal"><span style="font-family:"Chaparral Pro",serif">Hello all,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Chaparral Pro",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Chaparral Pro",serif">I am looking for a referral or some advice on how proceed with estate planning where one of the assets involved is real estate in France.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Chaparral Pro",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Chaparral Pro",serif;color:black">Client, a single person, owns real property in France in addition to assets located in the U.S. Client has four children, but would like the French property to go only to two of
them (the others being provided for from the U.S. assets). I do know that France has a requirement that all children inherit a minimum percentage of a parent’s assets, but am wondering how that law applies in a situation like this. </span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Chaparral Pro",serif;color:black"> </span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Chaparral Pro",serif;color:black">Specifically, will the French authorities take into account all of estate assets, including those in the U.S., in calculating the minimum inheritance percentages per child, such
that my client can distribute the real property in France to only two of her children without running afoul of French law? Or do they look only to the French assets, so that my client has no choice but to either (i) bequeath a portion of the property in France
to each of her four of her children; or (ii) gift it in advance to only two of the children? The property value is low enough that it is below the estate and gift tax threshold under French law when devising/gifting it to only two children.</span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Chaparral Pro",serif;color:black"> </span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Chaparral Pro",serif;color:black">Any insights or referrals would be welcome - thank you!</span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Chaparral Pro",serif;color:black">Natalie</span><span style="color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:11.0pt;font-family:"Chaparral Pro",serif;color:#060A2E">Natalie N. Kuehler</span><span style="font-size:11.0pt;color:#060A2E"><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:"Chaparral Pro",serif;color:#060A2E">KUEHLER & GRIM PLLC</span><span style="font-size:11.0pt;color:#060A2E"><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:11.0pt;font-family:"Chaparral Pro",serif;color:#060A2E">PO Box 3059 – 1112 State Route 20</span><span style="font-size:11.0pt;color:#060A2E"><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:11.0pt;font-family:"Chaparral Pro",serif;color:#060A2E">Winthrop, WA 98862</span><span style="font-size:11.0pt;color:#060A2E"><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:11.0pt;font-family:"Chaparral Pro",serif;color:#060A2E">o: (509) 996-2832 x1 – c (509) 557-5769</span><span style="font-size:11.0pt;color:#060A2E"><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:11.0pt;font-family:"Chaparral Pro",serif;color:#060A2E"><a href="http://www.kuehlergrim.com"><span style="color:#060A2E">www.kuehlergrim.com</span></a></span><span style="font-size:11.0pt;color:#060A2E"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Chaparral Pro",serif;color:#060A2E">CONFIDENTIALITY STATEMENT: This message contains information that may be confidential and protected by the attorney-client privilege. If you received this message
in error, please notify the sender immediately and delete the message.</span><span style="font-size:11.0pt;color:#060A2E"><o:p></o:p></span></p>
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