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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">What have others done where the PR (and no PR) has a US Tax ID? I know there is a way to get one but I understand it takes 12-16 weeks – is the correct?<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>
<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>
<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>Laura Latta<br>
<b>Sent:</b> Thursday, March 30, 2023 5:41 PM<br>
<b>To:</b> roger@skyvalleylawyers.com<br>
<b>Cc:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] German citizen-US legal permanent resident<o:p></o:p></p>
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<p class="MsoNormal">That is my understanding regarding DPOAs. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">A PR who is not a Washington resident needs to appoint an agent for service in the state, but the estate's Washington lawyer can do that. The other issue is that a US tax id number is needed to get an EIN for the estate, but a permanent US
resident would have a tax id number. <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-family:"Georgia",serif;color:#45818E">Laura Latta<br>
Law Office of Laura Latta PLLC</span></b><o:p></o:p></p>
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<span style="font-family:"Georgia",serif;color:#666666">she/her</span><o:p></o:p></p>
<p style="margin:0in;line-height:13.15pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Georgia",serif;color:#666666">Phone (206) 841-2344</span><o:p></o:p></p>
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<span style="font-family:"Georgia",serif;color:#666666"><a href="http://www.LauraLatta.com" target="_blank">www.LauraLatta.com</a></span><o:p></o:p></p>
<p style="margin:0in;line-height:13.15pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Georgia",serif;color:#666666">4010 Lake Washington Blvd. NE Ste. 202</span><span style="color:#666666"><o:p></o:p></span></p>
<p style="margin:0in;line-height:13.15pt"><span style="font-family:"Georgia",serif;color:#666666">Kirkland, WA 98033</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#134F5C"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:#444444">NOTICE: This communication may contain privileged or other confidential information. If you have received it in error, please advise the sender by
replying to this email and immediately delete the message and any attachments without copying it or disclosing its contents to others.</span></b><o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">On Thu, Mar 30, 2023 at 4:37 PM Roger Hawkes <<a href="mailto:roger@skyvalleylawyers.com">roger@skyvalleylawyers.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">Thanks;my understanding so far is that citizenship and residency only impact taxes, not dpoa or hcpoa; is that correct?<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>Margaret Delp<br>
<b>Sent:</b> Thursday, March 30, 2023 2:41 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] German citizen-US legal permanent resident<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">Thank you for the information and excellent article, Laura. Yes, given the small size of the estate, we are not concerned that the spousal deduction in unavailable.
<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 non-citizen permanent resident can serve as Personal Representative and as agent under DPOAs, correct?
<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">Thanks much!<br>
Margaret<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><span style="font-size:12.0pt;color:black">From:
</span></b><span style="font-size:12.0pt;color:black"><<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>> on behalf of Laura Latta <<a href="mailto:laura@lauralatta.com" target="_blank">laura@lauralatta.com</a>><br>
<b>Reply-To: </b>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Date: </b>Thursday, March 30, 2023 at 12:42 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] German citizen-US legal permanent resident</span><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>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">The major issue facing married couples where either spouse is not a U.S. citizen is that the spousal deduction is not available without the use of a qualified domestic trust. If
the estate passing from the citizen spouse to the non-citizen spouse is below the individual exemption amount this is usually not a problem. Note that permanent residents can still claim the standard individual exemption, but non-resident aliens are subject
to a lower individual exemption amount.<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>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">I never advise non-citizen clients on the tax implications in their country of citizenship and instead recommend consulting an attorney/tax advisor there as part of the planning
process. <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>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">I have attached an article which I found useful for getting a base understanding of the tax issues for non-citizen couples. It's a few years old and so should be checked for updates
to the specific statutes cited, but the overall discussion of the issues at play is useful.<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-family:"Georgia",serif;color:#45818E">Laura Latta<br>
Law Office of Laura Latta PLLC</span></b><o:p></o:p></p>
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<span style="font-family:"Georgia",serif;color:#666666">she/her</span><o:p></o:p></p>
<p style="margin:0in;line-height:13.15pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Georgia",serif;color:#666666">Phone (206) 841-2344</span><o:p></o:p></p>
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<span style="font-family:"Georgia",serif;color:#666666"><a href="http://www.LauraLatta.com" target="_blank">www.LauraLatta.com</a></span><o:p></o:p></p>
<p style="margin:0in;line-height:13.15pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Georgia",serif;color:#666666">4010 Lake Washington Blvd. NE Ste. 202</span><span style="color:#666666"><o:p></o:p></span></p>
<p style="margin:0in;line-height:13.15pt"><span style="font-family:"Georgia",serif;color:#666666">Kirkland, WA 98033</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#134F5C"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:#444444">NOTICE: This communication may contain privileged or other confidential information. If you have received it in error, please advise the sender by
replying to this email and immediately delete the message and any attachments without copying it or disclosing its contents to others.</span></b><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>
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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">On Wed, Mar 29, 2023 at 11:46 AM Margaret Delp <<a href="mailto:delp@whidbey.net" target="_blank">delp@whidbey.net</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">Hello everyone: I am working on an estate plan for a couple in which the wife is a German citizen and a US legal permanent resident and who has lived in the US for over 20 years.
Their small estate is entirely community property and comprised of approximately $280,000.00 in financial assets.
<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">My questions center on whether the wife’s German citizenship/legal permanent resident status has any implications in estate planning:
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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">First, can a US legal permanent resident serve as Personal Representative? RCW 11.36.010 disqualifies minors, people of unsound mind, and people with felony convictions, and does
not appear to require US citizenship. In this case, we can avoid probate altogether as between spouses through beneficiary designations and JTROS titling on financial accounts, but I am still wondering for the purpose of drafting their very simple wills.<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">Second, are there any German tax implications for the wife when she inherits from her spouse? My understanding from a google search is that Germany will not tax the wife’s inheritance
if she is not German tax resident. Does anyone have any expertise in this area?<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">Third, is there any problem with the wife serving as agent for the husband under his durable power of attorney for financial and property decision making?<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">Thank you!<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Margaret<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"><span style="color:black">--</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:black">Law Office of Margaret Delp</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:black">Mailing Address: PO Box 292, Langley, WA 98260</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:black">Physical location: 2815 Howard Rd., Langley, WA, Second Floor</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:black">Phone: 360-579-4530</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:black">Fax: 360-512-3114</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:black"><a href="http://www.delp-law.com" target="_blank"><span style="color:#0563C1">www.delp-law.com</span></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"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working
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<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>
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