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<p class="MsoNormal"><span style="font-size:11.0pt">For what purpose are you trying to determine residency? If this regards estate tax, my understanding is that the taxpayer retains a Washington domicile until they evidence an intent to change domicile. See,
e.g. <a href="https://www.foxrothschild.com/publications/making-the-move-how-to-appropriately-change-your-washington-domicile">
https://www.foxrothschild.com/publications/making-the-move-how-to-appropriately-change-your-washington-domicile</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Best, <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Nick<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">Nicholas Pleasants | Shareholder
<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:black"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#70AD47"><img border="0" width="223" height="95" style="width:2.3229in;height:.9895in" id="Picture_x0020_1" src="cid:image001.jpg@01D97C17.E5812B40" alt="OseranHahnAttyatLaw 8"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#70AD47"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black">11225 SE 6<sup>th</sup> Street | Suite 100 | Bellevue, WA 98004<br>
Main: (425) 455-3900 | Fax: (425) 455-9201 | E-mail: <a href="mailto:npleasants@ohswlaw.com">
npleasants@ohswlaw.com</a> <o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Times New Roman",serif;color:#1F497D">CONFIDENTIALITY NOTE: This e-mail message contains information belonging to the law firm of Oseran Hahn, P.S., which may be privileged, confidential
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<p class="MsoNormal"><b><span style="font-size:11.0pt">From:</span></b><span style="font-size:11.0pt"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>deborah@neillaw.com<br>
<b>Sent:</b> Monday, May 1, 2023 9:13 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Question re residency of a missing person<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">I have a case where a man has been missing for about a year under circumstances that make it likely he is deceased, but no body has been found. He was a Washington resident at the time he went missing. Does
he remain a Washington resident until the 7 years are up—even if his home is sold and he has no ties to Washington (or anywhere else)?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Thanks!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.5pt;color:black">Deborah Jameson</span></b><span style="font-size:10.5pt;color:black">
<i>(she/hers)</i>| Attorney | Neil & Neil, P.S.</span><span style="font-size:11.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:black">5302 Pacific Avenue,Tacoma,WA 98408 | <a href="mailto:deborah@neillaw.com">deborah@neillaw.com</a><br>
(253)475-8600 | f:(253)473-5746</span><span style="font-size:10.5pt;font-family:"Verdana",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#4F7A28">This email address is not monitored at all times. If your matter is urgent, please phone my office.</span></i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt"> <o:p></o:p></span></p>
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