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<p class="MsoNormal">In this type of scenario, I have typically requested the client engage foreign counsel not only for the deed but either to prepare the trust or other structure itself, or to advise on the effects of holding the foreign assets in a US-based
trust or LLC. I would not fund foreign assets into a US trust or LLC until receiving that advice. As residence/domicile is at issue, it would be important to clarify and resolve that before proceeding further.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Katie Patel<o:p></o:p></p>
<p class="MsoNormal">Paraclete Estate Planning, LLC<o:p></o:p></p>
<p class="MsoNormal">(541) 499-9085 (direct)<o:p></o:p></p>
<p class="MsoNormal">112 Genessee Street<o:p></o:p></p>
<p class="MsoNormal">Medford, OR 97504<o:p></o:p></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>Sarah McCarthy<br>
<b>Sent:</b> Wednesday, July 31, 2024 8:44 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com>; Elder Law Section <elder-law-section@list.wsba.org><br>
<b>Subject:</b> [WSBAPT] United Kingdom real property transfer to a WA Trust or LLC- referral?<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif">Does anyone have experience in creating a trust or an LLC holding company to hold title to real property in the UK? The owners used to be WA residents, and are US citizens, but
I'm unsure on present and future residency status. <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">I have no experience on this issue, and would be glad to hand them off to someone who does have experience on this. Though I would also welcome any templates or other guidance
someone may want to offer. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif">I'm also aware, via my bit of googling, that UK tax treatment of trusts is an issue to be considered, so I'm wary of wading into this. <a href="https://www.ingletonpartners.com/insights/5-issues-for-uk-resident-beneficiaries-of-us-trusts/"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">5
Issues for UK Resident Beneficiaries of US Trusts - Ingleton Partners Ltd</span></a><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">I also found this article via google that recommends an LLC holding company for this purpose. <a href="https://www.phillipsnizer.com/siteFiles/24533/International-Estate-Planning-for-U-S-Citizens-An-Integrated-Approach.pdf"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">International-Estate-Planning-for-U-S-Citizens-An-Integrated-Approach.pdf
(phillipsnizer.com)</span></a><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">I do understand that local counsel in the UK would need to prepare the deed to convey the property into whatever trust or LLC is established. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif">Generally these seem like muddy and complex waters and I'd be glad to hand these folks off. <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 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, Partner | <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>
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