<div dir="ltr"><div class="gmail_default" style="font-family:garamond,serif;font-size:large">Carla, and anyone else who has input -- </div><div class="gmail_default" style="font-family:garamond,serif;font-size:large"><br></div><div class="gmail_default" style="font-family:garamond,serif;font-size:large">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...)</div><div class="gmail_default" style="font-family:garamond,serif;font-size:large"><br></div><div class="gmail_default" style="font-family:garamond,serif;font-size:large">Will Revenue Canada still need to be dealt with by the Canadian fiduciary, even in the low-value estate scenario? </div><div class="gmail_default" style="font-family:garamond,serif;font-size:large"><br></div><div class="gmail_default" style="font-family:garamond,serif;font-size:large">Thanks, </div><div class="gmail_default" style="font-family:garamond,serif;font-size:large"><br></div><div class="gmail_default" style="font-family:garamond,serif;font-size:large">Sarah </div><div class="gmail_default" style="font-family:garamond,serif;font-size:large"><br></div><div class="gmail_default" style="font-family:garamond,serif;font-size:large"><br></div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><p style="margin:0in 0in 0pt"><b><span style="color:black;font-family:Arial,sans-serif"><font face="arial,helvetica,sans-serif">Sarah O’Farrell McCarthy</font></span></b></p><p style="margin:0in 0in 0pt"><font color="#000000" face="arial, helvetica, sans-serif"><b>(Pronouns: she / her)<br></b></font><font face="arial,helvetica,sans-serif">Attorney | <font color="#000000">Kelly, Arndt & Walker, <font color="#000000">Attorneys at Law, PLLP</font></font><font color="#000000"></font></font><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><span style="color:rgb(31,73,125)"><br></span><span style="color:black"><font face="arial,helvetica,sans-serif"><span style="color:black"><font color="#000000">P.O. Box 290 | </font></span></font></span></font></font></font></font></font></font></font></font></font></font><span style="color:rgb(0,0,0);font-family:arial,helvetica,sans-serif">6443 Harding Avenue |</span><span style="color:rgb(0,0,0);font-family:arial,helvetica,sans-serif"> </span><span style="color:rgb(0,0,0);font-family:arial,helvetica,sans-serif">Clinton, WA 98236</span></p><p style="margin:0in 0in 0pt"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><span style="color:black"><font face="arial,helvetica,sans-serif"><span style="color:black"><font color="#000000"><span style="color:rgb(31,73,125)"></span></font></span></font></span><font face="arial, helvetica, sans-serif">(Located on Whidbey Island, Island County, Washington)<br></font><span style="color:black"><font face="arial,helvetica,sans-serif">Phone: (360) 341-1515 | Fax: (360) 341-3272</font><br><span style="color:rgb(31,73,125)"><a><font color="#222222" face="arial,helvetica,sans-serif">sarah@kawlawyers.com</font></a> <font color="#000000">| <span style="color:black"><span style="color:rgb(31,73,125)"><font color="#000000"><a href="http://www.kawlawyers.com" target="_blank">www.kawlawyers.com</a></font></span></span></font></span></span></font></font></font></font></font></font></font></font></font></font></p><font color="#000000" face="Times New Roman" size="3"><font color="#000000" face="Times New Roman" size="3"><font color="#000000" face="Times New Roman" size="3"><p style="margin:0in 0in 0pt"><font face="arial,helvetica,sans-serif"><span style="color:rgb(31,73,125);font-size:7.5pt"><br></span></font></p><p style="margin:0in 0in 0pt"><font face="arial,helvetica,sans-serif"><span style="color:rgb(31,73,125);font-size:7.5pt">This electronic message transmission contains information from the law firm of Kelly, Arndt & Walker, PLLP which may be confidential or privileged. This information is intended to be for the use of the individual or entity named above, If you are not the intended recipient, be aware that any further review, disclosure, printing, copying, distribution, or use of the contents of this transmission is prohibited. If you have received this electronic message transmission in error, please notify us immediately by reply e-mail and delete the original message. Thank you</span><span style="color:rgb(31,73,125);font-size:8pt">. </span></font></p><font color="#000000" size="3"></font><p style="margin:0in 0in 0pt"><span style="color:black;font-size:8pt"><font face="arial,helvetica,sans-serif"> </font></span></p><font color="#000000" size="3"></font><p style="margin:0in 0in 0pt"><span style="color:rgb(68,84,106);font-family:Arial,sans-serif;font-size:7.5pt"><font face="arial,helvetica,sans-serif">We do not accept service of any kind by e-mail unless expressly authorized in writing by the attorney of record. This e-mail is NOT a contract and is not binding upon the author pursuant to CR 2A. This e-mail is, at most, a negotiation under ER 408.<br></font></span></p></font></font></font></div></div></div></div></div></div></div><br></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Mon, Mar 23, 2020 at 11:22 AM Carla J. Higginson <<a href="mailto:carla@higginsonbeyer.com">carla@higginsonbeyer.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div class="msg3381521009250133391">
<div lang="EN-US">
<div class="m_3381521009250133391WordSection1">
<p class="MsoNormal">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. <u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;font-variant:small-caps">___________________________<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:4pt;font-family:"Times New Roman",serif;font-variant:small-caps"><u></u> <u></u></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:10pt;font-family:"Times New Roman",serif;font-variant:small-caps">Attorney</span><b><span style="font-family:"Times New Roman",serif">
<u></u><u></u></span></b></p>
<p class="MsoNormal"><b><span style="font-size:12pt;font-family:Georgia,serif;font-variant:small-caps;color:rgb(48,69,47)">Higginson Beyer</span></b><b><span style="font-size:9pt;font-family:Georgia,serif;font-variant:small-caps;color:rgb(48,69,47)">, P.S.
</span></b><span style="font-size:10pt;font-family:"Times New Roman",serif;font-variant:small-caps"> </span><span style="font-size:10pt;font-variant:small-caps;color:rgb(31,73,125)"><img width="96" height="26" style="width: 1in; height: 0.275in;" id="m_3381521009250133391Picture_x0020_1" src="cid:18650fe1b6e4cff311" alt="cid:image004.png@01D142F8.438976E0"></span><span style="font-size:10pt;font-family:"Times New Roman",serif;font-variant:small-caps">
<u></u><u></u></span></p>
<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">:<u></u><u></u></span></i></p>
<p class="MsoNormal"><span style="font-size:9pt;font-family:"Book Antiqua",serif">175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935<u></u><u></u></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">:<u></u><u></u></span></i></p>
<p class="MsoNormal"><span style="font-size:9pt;font-family:"Book Antiqua",serif">701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:9pt;font-family:"Book Antiqua",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><b><i><u><span style="font-size:8pt;font-family:Georgia,serif;color:rgb(28,35,15)"><a href="mailto:carla@higginsonbeyer.com" target="_blank">carla@higginsonbeyer.com</a><u></u><u></u></span></u></i></b></p>
<p class="MsoNormal"><i><span style="font-size:9pt;font-family:"Book Antiqua",serif">HigginsonBeyer.com<u></u><u></u></span></i></p>
<p class="MsoNormal"><i><span style="font-size:6pt;font-family:Arial,sans-serif"><u></u> <u></u></span></i></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:7pt;font-family:Arial,sans-serif">*************************************************************************************<u></u><u></u></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:7pt;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,
please delete the message and immediately notify us by telephone at (360) 378-2185 or by e-mail. Internet Communications are not secure and subject to possible data corruption, either accidentally or on purpose, and may contain viruses. Furthermore, e-mail
is an informal method of communication and for these reasons, it will normally be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. If we receive a request from you via e-mail, we will treat that as authority
to reply by e-mail.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:7pt;font-family:Arial,sans-serif">*************************************************************************************</span><u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
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<div style="border-right:none;border-bottom:none;border-left:none;border-top:1pt solid rgb(225,225,225);padding:3pt 0in 0in">
<p class="MsoNormal"><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<u></u><u></u></p>
</div>
</div>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">Does Garrett share the same concerns for a Canadian PR? Does a Canadian PR pull the estate into a foreign tax limbo, too? <u></u><u></u></p>
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<p class="MsoNormal">Thanks! Very helpful insight. <u></u><u></u></p>
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<p class="MsoNormal" style="margin-bottom:12pt">Sarah<u></u><u></u></p>
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<p class="MsoNormal">Sent by dictation from my iPhone. Please excuse typos and missing punctuation!<u></u><u></u></p>
</div>
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<p class="MsoNormal"><br>
<br>
<u></u><u></u></p>
<blockquote style="margin-top:5pt;margin-bottom:5pt">
<p class="MsoNormal" style="margin-bottom:12pt">On Mar 22, 2020, at 6:07 PM, Carla J. Higginson <<a href="mailto:carla@higginsonbeyer.com" target="_blank">carla@higginsonbeyer.com</a>> wrote:<u></u><u></u></p>
</blockquote>
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<blockquote style="margin-top:5pt;margin-bottom:5pt">
<div>
<p class="MsoNormal"> <u></u><u></u></p>
<p class="MsoNormal">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.” <u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;font-variant:small-caps">___________________________</span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:4pt;font-family:"Times New Roman",serif;font-variant:small-caps"> </span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;font-variant:small-caps">Carla J. Higginson,
</span><span style="font-size:10pt;font-family:"Times New Roman",serif;font-variant:small-caps">Attorney</span><b><span style="font-family:"Times New Roman",serif">
</span></b><u></u><u></u></p>
<p class="MsoNormal"><b><span style="font-size:12pt;font-family:Georgia,serif;font-variant:small-caps;color:rgb(48,69,47)">Higginson Beyer</span></b><b><span style="font-size:9pt;font-family:Georgia,serif;font-variant:small-caps;color:rgb(48,69,47)">, P.S.
</span></b><span style="font-size:10pt;font-family:"Times New Roman",serif;font-variant:small-caps"> </span><span style="font-size:10pt;font-variant:small-caps;color:rgb(31,73,125)"><u></u><u></u></span></p>
<div>
<p class="MsoNormal"><span style="font-size:10pt;font-variant:small-caps;color:rgb(31,73,125)"><image002.png><u></u><u></u></span></p>
</div>
<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">:</span></i><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:9pt;font-family:"Book Antiqua",serif">175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935</span><u></u><u></u></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">:</span></i><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:9pt;font-family:"Book Antiqua",serif">701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935</span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:9pt;font-family:"Book Antiqua",serif"> </span><u></u><u></u></p>
<p class="MsoNormal"><b><i><u><span style="font-size:8pt;font-family:Georgia,serif;color:rgb(28,35,15)"><a href="mailto:carla@higginsonbeyer.com" target="_blank">carla@higginsonbeyer.com</a></span></u></i></b><u></u><u></u></p>
<p class="MsoNormal"><i><span style="font-size:9pt;font-family:"Book Antiqua",serif">HigginsonBeyer.com</span></i><u></u><u></u></p>
<p class="MsoNormal"><i><span style="font-size:6pt;font-family:Arial,sans-serif"> </span></i><u></u><u></u></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:7pt;font-family:Arial,sans-serif">*************************************************************************************</span><u></u><u></u></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:7pt;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,
please delete the message and immediately notify us by telephone at (360) 378-2185 or by e-mail. Internet Communications are not secure and subject to possible data corruption, either accidentally or on purpose, and may contain viruses. Furthermore, e-mail
is an informal method of communication and for these reasons, it will normally be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. If we receive a request from you via e-mail, we will treat that as authority
to reply by e-mail.</span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:7pt;font-family:Arial,sans-serif">*************************************************************************************</span><u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
<div>
<div style="border-right:none;border-bottom:none;border-left:none;border-top:1pt solid rgb(225,225,225);padding:3pt 0in 0in">
<p class="MsoNormal"><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<u></u><u></u></p>
</div>
</div>
<p class="MsoNormal"> <u></u><u></u></p>
<p class="MsoNormal">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?<u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
<p class="MsoNormal"><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><u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
<p class="MsoNormal">John J. Sullivan<u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
<div>
<div style="border-right:none;border-bottom:none;border-left:none;border-top:1pt solid rgb(225,225,225);padding:3pt 0in 0in">
<p class="MsoNormal"><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<u></u><u></u></p>
</div>
</div>
<p class="MsoNormal"> <u></u><u></u></p>
<div>
<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:black">Jamia:</span><u></u><u></u></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:12pt;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><u></u><u></u></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:black">Thanks </span><u></u><u></u></p>
</div>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:black">Mike </span><u></u><u></u></p>
</div>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:black"> </span><u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:black"><image001.png><u></u><u></u></span></p>
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<p class="MsoNormal" style="margin-bottom:12pt"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:black"> </span><u></u><u></u></p>
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<blockquote style="border-top:none;border-right:none;border-bottom:none;border-left:1.5pt solid blue;padding:0in 0in 0in 6pt;margin-left:6pt;margin-top:5pt;margin-bottom:5pt" id="m_3381521009250133391replyBlockquote">
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<p class="MsoNormal" style="margin-bottom:12pt"><span style="font-size:10pt;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><u></u><u></u></p>
<div>
<p class="MsoNormal"><span style="font-size:10pt;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><u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:10pt;font-family:Verdana,sans-serif;color:black">Jamia S. Burns<br>
Attorney at Law<br>
(360) 739-6379</span><u></u><u></u></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:9.5pt;font-family:Verdana,sans-serif;color:black">Office: 1200 Dupont St., Suite 1-D</span><u></u><u></u></p>
</div>
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<p class="MsoNormal"><span style="font-size:9.5pt;font-family:Verdana,sans-serif;color:black">Bellingham, WA 98225 (By Appointment Only)</span><u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:10pt;font-family:Verdana,sans-serif;color:black">Mail: P.O. Box 29453</span><u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:10pt;font-family:Verdana,sans-serif;color:black">Bellingham, WA 98228</span><u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:10pt;font-family:Verdana,sans-serif;color:black"><a href="mailto:jamia@jamiaburnslaw.com" target="_blank">jamia@jamiaburnslaw.com</a></span><u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:10pt;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><u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:black">Hi:
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:black"> </span><u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:black">Can a Canadian be appointed as a PR or Trustee in US?
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<p class="MsoNormal"><span style="font-size:12pt;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><u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:black">If this is current practice, anyway around it?</span><u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:black">Thanks </span><u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:black">Mike </span><u></u><u></u></p>
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