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Hi Nick</div>
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I think you are right. If eligible, the treaty credit can be based on the proportion of the value of the individual's U.S. assets over the value of the individual's worldwide assets, calculated as: </div>
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credit for U.S. citizens x U.S. assets / worldwide assets. </div>
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However, the treaty applies only to the federal estate tax. You still need to consider the WA estate tax. </div>
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The WSBA deskbook: Estate Planning, Probate, & Trust Adm in WA (WSBA) §16.4 (4) has more details about the treaty. </div>
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<b><i>Yuping Wang</i></b></div>
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<b><i>WYP Law PLLC</i></b></div>
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<b><i>Seattle WA</i></b></div>
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<b><i>Tel: 206 383 2826 (cell)</i></b></div>
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<b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> on behalf of wsbapt-request@lists.wsbarppt.com <wsbapt-request@lists.wsbarppt.com><br>
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<b>To:</b> wsbapt@lists.wsbarppt.com <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> WSBAPT Digest, Vol 128, Issue 16 </div>
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Today's Topics:<br>
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1. QDOT for Canadians (Nick Pleasants)<br>
2. TEDRA procedure question (Jeffrey Renshaw)<br>
<br>
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----------------------------------------------------------------------<br>
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Message: 1<br>
Date: Mon, 19 May 2025 22:33:39 +0000<br>
From: Nick Pleasants <npleasants@ohswlaw.com><br>
To: "wsbapt@lists.wsbarppt.com" <WSBAPT@lists.wsbarppt.com><br>
Subject: [WSBAPT] QDOT for Canadians<br>
Message-ID:<br>
<SN7PR18MB4063671A846C7F261934FF82C19CA@SN7PR18MB4063.namprd18.prod.outlook.com><br>
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Hello,<br>
I am hoping for a sanity check on this. My understanding of the US-Canada Tax Treaty (specifically Protocol 3, Article 19) is that a deceased Canadian (WA resident) can get an estate tax credit for all property in the US, up to the applicable exclusion amount
for US citizens, even if their spouse is also a Canadian (not a US citizen). Essentially, the result is that for an estate under the applicable Federal exclusion, it is not necessary to fund a QDOT, particularly if the spouse may return to Canada or obtain
US citizenship in the future.<br>
I had a CPA that was encouraging me to fund the QDOT to avoid tax on assets >$60,000, but I do not think that is applicable to Canadian citizens because of the tax treaty. Can anyone back me up on that? Thanks!<br>
Best,<br>
Nick<br>
<br>
<br>
Nicholas Pleasants | Shareholder<br>
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[OseranHahnAttyatLaw 8]<br>
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------------------------------<br>
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Message: 2<br>
Date: Tue, 20 May 2025 16:10:15 +0000<br>
From: Jeffrey Renshaw <jeffrey@mckeansmithlaw.com><br>
To: "wsbapt@lists.wsbarppt.com" <wsbapt@lists.wsbarppt.com><br>
Subject: [WSBAPT] TEDRA procedure question<br>
Message-ID:<br>
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List mates,<br>
<br>
Question re RCW 11.96A.090(2) and (3). A prior TEDRA petition was filed seeking an Order allowing a trustee to resign. The court granted the petition, but no successor trustee was appointed. I am preparing to file a petition for appointment a successor trustee.
Is this a new action or can I file the petition into the 'existing' proceeding even though a final order was entered?<br>
<br>
Thanks.<br>
<br>
Jeffrey Renshaw | Attorney<br>
*Licensed to practice in Washington<br>
<br>
[cid:image001.png@01DBC966.D8443F00]<br>
OR 503.567.7967 | 1140 SW 11th Ave, Ste 500, Portland, OR 97205<br>
WA 360.502.7022 | 655 W Columbia Way, Ste 504, Vancouver, WA 98660<br>
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End of WSBAPT Digest, Vol 128, Issue 16<br>
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