<html><head></head><body><div class="ydp9489e399yahoo-style-wrap" style="font-family:times new roman, new york, times, serif;font-size:18px;"><div><div dir="ltr" data-setdir="false">Client is in US (and not US citizen) and all the relatives are in Europe and are also not US citizens. Client wants to name the relatives as trustees and successor trustees for a revocable trust which would include real property in the US and US financial accounts. Is this a mistake because of the tax consequences?</div><div dir="ltr" data-setdir="false"><br></div><div dir="ltr" data-setdir="false">If alternatively the client creates a will instead of a trust are there any downsides to having the executor be a foreign national who is overseas other than the practical issue of them needing to travel if for any reason they need to be present in the US? Same question for agents for powers of attorney. </div><div><br></div><div class="ydp9489e399signature"><div style="font-family:new times, serif;font-size:16px;"><div>Mark S. Lee</div><div>Attorney at Law<br>40 Lake Bellevue Drive, Suite 100</div><div dir="ltr">Bellevue, WA 98005<br>phone: (206) 292-5032<br>fax: (206) 452-2030<br>email: MSLatty@yahoo.com</div></div></div></div></div></body></html>