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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Agree.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold""><o:p> </o:p></span></i></p>
<p class="MsoNormal">Diane J. Kiepe<o:p></o:p></p>
<p class="MsoNormal">Douglas Eden<o:p></o:p></p>
<p class="MsoNormal">717 W. Sprague Ave.<o:p></o:p></p>
<p class="MsoNormal">Suite 1500<o:p></o:p></p>
<p class="MsoNormal">Spokane, WA 99201<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:djkiepe@depdslaw.com"><span style="color:#0563C1">djkiepe@depdslaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal">509-455-5300<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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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>Heather de Vrieze<br>
<b>Sent:</b> Tuesday, February 14, 2023 10:05 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com>; carla@higginsonbeyer.com<br>
<b>Subject:</b> Re: [WSBAPT] Canadian be appointed as a PR or Trustee in US<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">In my experience, any fiduciary who does not have a US taxpayer ID number will run into issues serving as Personal Representative or Trustee. If they need to get a tax ID number for the estate or trust, they
need to list their own. Also, establishing a bank account for the estate is problematic enough for out of state fiduciaries, out of Country much more so.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Heather<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
</span></b><i><span style="font-family:"Garamond",serif;color:#1F497D">Attorney-at-Law<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Garamond",serif;color:#1F497D"><img border="0" width="189" height="105" style="width:1.9722in;height:1.0972in" id="Picture_x0020_3" src="cid:image001.jpg@01D94073.20CF6620"></span></i><i><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#1F497D"><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">Seattle, WA 98116-3705
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">(206)938-5500
<o:p></o:p></span></p>
<p class="MsoNormal"><a href="mailto:heatherd@westseattlelaw.com"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">heatherd@westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><a href="http://www.westseattlelaw.com/"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">www.westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#002E8A">Click here to connect with de Vrieze | Carney on Facebook:
</span><span style="color:#1F497D"> </span></b><a href="https://www.facebook.com/DeVriezeCarney"><b><span style="text-decoration:none"><img border="0" width="72" height="21" style="width:.75in;height:.2222in" id="Picture_x0020_2" src="cid:image002.png@01D94073.20CF6620" alt="FB Logo"></span></b></a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:Nyala;color:red"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:#A6A6A6">CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately
and delete all copies of this e-mail message and any attachment.</span><span style="font-size:16.0pt;font-family:"Cambria",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
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<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>Sarah McCarthy<br>
<b>Sent:</b> Tuesday, February 14, 2023 9:40 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>>;
<a href="mailto:carla@higginsonbeyer.com">carla@higginsonbeyer.com</a><br>
<b>Subject:</b> Re: [WSBAPT] Canadian be appointed as a PR or Trustee in US<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif">Carla, and anyone else who has input -- <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif">Is the Canadian-resident-fiduciary problem (see thread below) likely to be a problem even for low-value estates, where there will be no Washington Estate Tax or US Federal Estate
Tax returns needing to be filed? (Though, possibly a 1041 Fiduciary Income Tax return, hard to predict on that...)<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif">Will Revenue Canada still need to be dealt with by the Canadian fiduciary, even in the low-value estate scenario? <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif">Thanks, <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif">Sarah <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif"><o:p> </o:p></span></p>
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<p style="margin:0in"><b><span style="font-family:"Arial",sans-serif;color:black">Sarah O’Farrell McCarthy</span></b><o:p></o:p></p>
<p style="margin:0in"><b><span style="font-family:"Arial",sans-serif;color:black">(Pronouns: she / her)<br>
</span></b><span style="font-family:"Arial",sans-serif">Attorney | <span style="color:black">
Kelly, Arndt & Walker, Attorneys at Law, PLLP</span></span><span style="color:#1F497D"><br>
</span><span style="font-family:"Arial",sans-serif;color:black">P.O. Box 290 | 6443 Harding Avenue | Clinton, WA 98236</span><o:p></o:p></p>
<p style="margin:0in"><span style="font-family:"Arial",sans-serif;color:black">(Located on Whidbey Island, Island County, Washington)<br>
Phone: (360) 341-1515 | Fax: (360) 341-3272</span><span style="color:black"><br>
</span><span style="font-family:"Arial",sans-serif;color:#222222"><a href="mailto:sarah@kawlawyers.com">sarah@kawlawyers.com</a></span><span style="color:#1F497D"> </span><span style="color:black">|
<a href="http://www.kawlawyers.com" target="_blank">www.kawlawyers.com</a></span><o:p></o:p></p>
<p style="margin:0in"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p> </o:p></span></p>
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<p style="margin:0in"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black"> </span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal">On Mon, Mar 23, 2020 at 11:22 AM Carla J. Higginson <<a href="mailto:carla@higginsonbeyer.com">carla@higginsonbeyer.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Garrett indicates that using a Canadian resident (this includes both a Canadian citizen and a US person who is resident in Canada) as a PR can pull a U.S. estate into the Canadian
tax system and this causes the estate to have to deal with both the IRS and Revenue Canada. He says that the simple rule is to just not appoint a Canadian resident as a PR. <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Times New Roman",serif;font-variant:small-caps">___________________________</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:4.0pt;font-family:"Times New Roman",serif;font-variant:small-caps"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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">
</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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 border="0" width="96" height="26" style="width:1.0in;height:.2708in" id="m_3381521009250133391Picture_x0020_1" src="cid:image003.png@01D94073.20CF6620"></span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;font-variant:small-caps">
</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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">:</span></i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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">:</span></i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><i><u><span style="font-size:8.0pt;font-family:"Georgia",serif;color:#1C230F"><a href="mailto:carla@higginsonbeyer.com" target="_blank">carla@higginsonbeyer.com</a></span></u></i></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-size:9.0pt;font-family:"Book Antiqua",serif">HigginsonBeyer.com</span></i><o:p></o:p></p>
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<span style="font-size:7.0pt;font-family:"Arial",sans-serif">*************************************************************************************</span><o:p></o:p></p>
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<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
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>From:</b>
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Sarah McCarthy<br>
<b>Sent:</b> Monday, March 23, 2020 7:28 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Canadian be appointed as a PR or Trustee in US<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Does Garrett share the same concerns for a Canadian PR? Does a Canadian PR pull the estate into a foreign tax limbo, too? <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Thanks! Very helpful insight. <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt">Sarah<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Sent by dictation from my iPhone. Please excuse typos and missing punctuation!<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt"><o:p> </o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt">On Mar 22, 2020, at 6:07 PM, Carla J. Higginson <<a href="mailto:carla@higginsonbeyer.com" target="_blank">carla@higginsonbeyer.com</a>> wrote:<o:p></o:p></p>
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<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">According to my law partner Garrett J. Beyer, who is a very experienced international and domestic tax attorney who handles many U.S./Canada tax matters, the issue with naming a
Canadian citizen or Canadian resident as a fiduciary (especially if that person is the sole trustee), causes the trust to enter the Canadian tax system (meaning it will be subject to paying taxes in Canada and possible tax filings in both the U.S. and Canada).
Also, if the trustee is Canadian, the trust could be considered a “foreign” trust from the U.S. standpoint under Treas. Regs. Sec. 301.7701-4, and this will require additional reporting requirements and can have adverse income tax consequences to the beneficiaries.
It can also potentially cause issues with U.S. brokerage companies because of the “foreign” trust status. He says naming a Canadian citizen or Canadian resident as a trustee or successor trustee has the potential to become a mess and his advice is, “Don’t
go there.” <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Times New Roman",serif;font-variant:small-caps">___________________________</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:4.0pt;font-family:"Times New Roman",serif;font-variant:small-caps"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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">
</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-variant:small-caps;color:#1F497D"><image002.png></span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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">:</span></i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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">:</span></i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><i><u><span style="font-size:8.0pt;font-family:"Georgia",serif;color:#1C230F"><a href="mailto:carla@higginsonbeyer.com" target="_blank">carla@higginsonbeyer.com</a></span></u></i></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-size:9.0pt;font-family:"Book Antiqua",serif">HigginsonBeyer.com</span></i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-size:6.0pt;font-family:"Arial",sans-serif"> </span></i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:justify">
<span style="font-size:7.0pt;font-family:"Arial",sans-serif">*************************************************************************************</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:7.0pt;font-family:"Arial",sans-serif">*************************************************************************************</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>From:</b>
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>John J. Sullivan, Esq.<br>
<b>Sent:</b> Saturday, March 21, 2020 2:20 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Canadian be appointed as a PR or Trustee in US<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">If the ST is domiciled in Canada, doesn’t that change the situs of the trust? If the trust is governed by WA law, perhaps delegate particular authority sufficient to establish a
U.S./WA situs?<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="https://app.leg.wa.gov/RCW/default.aspx?cite=11.98.071" target="_blank">https://app.leg.wa.gov/RCW/default.aspx?cite=11.98.071</a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">John J. Sullivan<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>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>From:</b>
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b><a href="mailto:michael@westseattleattorney.com" target="_blank">michael@westseattleattorney.com</a><br>
<b>Sent:</b> Friday, March 20, 2020 12:25 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Canadian be appointed as a PR or Trustee in US<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Jamia:</span><o:p></o:p></p>
</div>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">So based upon Heather's response, did your Canadian PR get an EIN for the Estate and thereby avoid
the issue? </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Thanks </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Mike </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"> </span><o:p></o:p></p>
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<blockquote style="border:none;border-left:solid blue 1.5pt;padding:0in 0in 0in 6.0pt;margin-left:6.0pt;margin-top:5.0pt;margin-bottom:5.0pt" id="m_3381521009250133391replyBlockquote">
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">-------- Original Message --------<br>
Subject: Re: [WSBAPT] Canadian be appointed as a PR or Trustee in US<br>
From: Jamia Burns <<a href="mailto:jamia@jamiaburnslaw.com" target="_blank">jamia@jamiaburnslaw.com</a>><br>
Date: Fri, March 20, 2020 11:24 am<br>
To: "WSBA Probate & Trust Listserv" <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>></span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">I have had Personal Representative's who reside in BC, Canada and never had a problem. I have not had
a Trustee in Canada. In my experience, Schwab is difficult to work with.</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black"><br clear="all">
</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">Jamia S. Burns<br>
Attorney at Law<br>
(360) 739-6379</span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.5pt;font-family:"Verdana",sans-serif;color:black">Office: 1200 Dupont St., Suite 1-D</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.5pt;font-family:"Verdana",sans-serif;color:black">Bellingham, WA 98225 (By Appointment Only)</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">Mail: P.O. Box 29453</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">Bellingham, WA 98228</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black"><a href="mailto:jamia@jamiaburnslaw.com" target="_blank">jamia@jamiaburnslaw.com</a></span><o:p></o:p></p>
</div>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black"><a href="http://www.jamiaburnslaw.com" target="_blank">www.jamiaburnslaw.com</a></span><o:p></o:p></p>
</div>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black;background:white">NOTICE: This e-mail may contain confidential or privileged material and is intended for
use solely by the above-referenced recipient. Any review, copying, printing, disclosure, distribution, or other use by any other person or entity is strictly prohibited. If you are not the named recipient, or believe you have received this e-mail in error,
please reply to the sender and delete the copy you received. Thank you.</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">On Fri, Mar 20, 2020 at 11:17 AM <<a href="mailto:michael@westseattleattorney.com" target="_blank">michael@westseattleattorney.com</a>>
wrote:</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Hi:
</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Can a Canadian be appointed as a PR or Trustee in US?
</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">I recall that I was informed by a Successor Trustee that after the Trustor had passed a broker (might
have been Schwab) had refused to distribute money to him saying he had to be a US Citizen. </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">If this is current practice, anyway around it?</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Thanks </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Mike </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><image001.png></span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">***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>
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</blockquote>
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