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<p class="MsoNormal">My law partner Garrett Beyer is an experienced international tax attorney and handles cross-border estate and business matters and is well-versed in the issues you noted. He would be happy to chat with you. He is officed in Seattle and
Friday Harbor. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;font-variant:small-caps">___________________________<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:4.0pt;font-family:"Times New Roman",serif;font-variant:small-caps"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;font-variant:small-caps">Carla J. Higginson,
</span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;font-variant:small-caps">Attorney</span><b><span style="font-family:"Times New Roman",serif">
<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Georgia",serif;font-variant:small-caps;color:#30452F">Higginson Beyer</span></b><b><span style="font-size:9.0pt;font-family:"Georgia",serif;font-variant:small-caps;color:#30452F">, P.S.
</span></b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;font-variant:small-caps"> </span><span style="font-size:10.0pt;font-variant:small-caps;color:#1F497D"><img width="96" height="26" style="width:1.0in;height:.275in" id="Picture_x0020_2" src="cid:image001.png@01D88BAF.260C5630"></span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;font-variant:small-caps">
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<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia",serif">Friday Harbor Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia",serif">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif">175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia",serif">Seattle Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia",serif">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif">701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><u><span style="font-size:8.0pt;font-family:"Georgia",serif;color:#1C230F"><a href="mailto:carla@higginsonbeyer.com"><span style="color:blue">carla@higginsonbeyer.com</span></a><o:p></o:p></span></u></i></b></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Book Antiqua",serif">HigginsonBeyer.com<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:6.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></i></p>
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<p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt;font-family:"Arial",sans-serif">CONFIDENTIALITY NOTICE: The information in this electronic mail is legally privileged and confidential information intended only for the use of the
individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of the transmission is strictly prohibited. If you have received this transmission in error,
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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>Lewis, Amy C.<br>
<b>Sent:</b> Wednesday, June 29, 2022 11:37 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] international heir - tax implications? Referral, please<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">You could try Jode Beauvais at Moss Adams. Moss Adams likely has someone who can address the international tax implications.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height:110%"><span style="font-size:10.0pt;line-height:110%;font-family:"Georgia",serif;color:#0E3837">Jode A. Beauvais, CPA<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:110%"><span style="font-size:8.5pt;line-height:110%;font-family:"Arial",sans-serif;color:#0E3837">Partner |
<b>Moss Adams</b><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:110%"><i><span style="font-size:8.5pt;line-height:110%;font-family:"Arial",sans-serif;color:#0E3837">National Practice Leader – Individuals & Families<o:p></o:p></span></i></p>
<p class="MsoNormal" style="line-height:110%"><i><span style="font-size:8.5pt;line-height:110%;font-family:"Arial",sans-serif;color:#0E3837">Private Clients<o:p></o:p></span></i></p>
<p class="MsoNormal" style="line-height:110%"><span style="font-size:8.5pt;line-height:110%;font-family:"Arial",sans-serif;color:#0E3837"><a href="mailto:Jode.Beauvais@mossadams.com">Jode.Beauvais@mossadams.com</a></span><span style="font-size:8.5pt;line-height:110%;font-family:"Arial",sans-serif">
<span style="color:#0E3837"><o:p></o:p></span></span></p>
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<p class="MsoNormal" style="line-height:110%"><span style="font-size:8.5pt;line-height:110%;font-family:"Arial",sans-serif;color:#0E3837">(253) 284-5229<o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:110%"><b><span style="font-size:8.5pt;line-height:110%;font-family:"Arial",sans-serif;color:#0E3837">M
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<p class="MsoNormal" style="line-height:110%"><span style="font-size:8.5pt;line-height:110%;font-family:"Arial",sans-serif;color:#0E3837">(253) 307-5597<o:p></o:p></span></p>
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<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:6.0pt;margin-left:0in">
<span style="font-size:10.0pt;color:black">Amy Lewis, Attorney<br>
Pronouns she/her/hers<br>
<img border="0" width="211" height="68" style="width:2.2in;height:.7083in" id="Picture_x0020_1" src="cid:image002.jpg@01D88BAF.260C5630"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">909 A Street, Suite 600 | Tacoma, WA 98402<br>
phone 253.572.4500 | fax 253.272.5732 |</span><span style="color:#777777"> </span>
<span style="font-size:13.5pt;color:#777777"><a href="http://www.eisenhowerlaw.com/"><span style="font-size:11.0pt;color:#C00000;text-decoration:none">www.eisenhowerlaw.com</span></a></span>
<o:p></o:p></p>
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<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>Alexis Singletary<br>
<b>Sent:</b> Thursday, June 16, 2022 1:12 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] international heir - tax implications? Referral, please<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#0033CC">Under “certainly someone has to know someone” -
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#0033CC">I am following up for <b>CPA referral versed in international heir</b> who will be getting a cash bequest.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#0033CC">PR needs to know tax withholding, potential treaties impact, etc.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#0033CC"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#0033CC">King or Pierce County preferred.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#0033CC"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="color:#0033CC">Thank you!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#0033CC">Best regards,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#0033CC">Alexis</span><b><i><span style="font-size:9.0pt;color:red"><o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#0000CC">______________________________<o:p></o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#0000CC">Alexis R. Singletary<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#0000CC">Singletary Law Office, PLLC<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#0000CC">(253) 833-8855<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#0000CC"><a href="http://www.singletarylawoffice.com/"><span style="color:#0000CC">www.singletarylawoffice.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#0000CC"><o:p> </o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:8.0pt;color:#0000CC">This message is from an attorney, so it’s confidential and may be protected by attorney-client privilege and/or the work-product doctrine. If you are not the intended recipient, it’s too late
to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available upon request.<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:8.0pt;color:#0000CC"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><i><u><span style="font-size:8.0pt;color:#0000CC">CLIENT ADVISORY</span></u></i><i><span style="font-size:8.0pt;color:#0000CC">: A spam filter is in use in our IT system. If you have not received a Reply to an e-mail message within seventy-two
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<p class="MsoNormal"><span style="color:#0033CC"><o:p> </o:p></span></p>
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<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>Alexis Singletary<br>
<b>Sent:</b> Wednesday, June 15, 2022 9:47 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] international heir - tax implications? Referral, please<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#0033CC">Seeking referrals for CPA versed in estate distributions to international heirs.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#0033CC"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#0033CC">We’ve determined no tax liability in Japan for non-US citizen receipt of WA Decedent Estate funds, but PR needs to consult with CPA on any filing/reporting requirements to the IRS related to such estate distribution.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#0033CC"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="color:#0033CC">Thank you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#0033CC">Best regards,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#0033CC">Alexis</span><b><i><span style="font-size:9.0pt;color:red"><o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#0000CC">______________________________<o:p></o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#0000CC">Alexis R. Singletary<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#0000CC">Singletary Law Office, PLLC<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#0000CC">(253) 833-8855<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#0000CC"><a href="http://www.singletarylawoffice.com/"><span style="color:#0000CC">www.singletarylawoffice.com</span></a></span><span style="color:#0033CC"><o:p></o:p></span></p>
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