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<p class="MsoNormal">Are they going to have a US driver’s license? Are they going to vote in US elections? I think there is a risk that Washington will continue to claim them as residents unless they establish ties someplace else. Take a look at this DOR
form: <a href="https://dor.wa.gov/sites/default/files/2022-02/85-0045.pdf">Affidavit Substantiating Decedent’s State of Domicile at Death</a>.<o:p></o:p></p>
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<p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Calibri','sans-serif'; MARGIN: 0in 0in 6pt"><span style="FONT-FAMILY: 'Calibri','sans-serif'">Amy Lewis,
Attorney<br>Pronouns she/her/hers<br></span><img style="HEIGHT: 68px; WIDTH: 211px" src="cid:Logo_fa335a1d-9f24-4802-a3dd-b58f259e3c98.png" width="211" height="68" border="0"><br></p></o:p></font></font></span><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'"><span style="COLOR: #000000"><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'">909 A Street, Suite
600 | Tacoma, WA 98402<br></span><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'"><strong style="COLOR: #000000"></strong>phone 253.572.4500 | fax 253.272.5732
|</span></span></span><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'"> </span><a href="http://www.eisenhowerlaw.com/"><span style="FONT-SIZE: 11pt; TEXT-DECORATION: none; FONT-FAMILY: 'Calibri','sans-serif'; COLOR: #c00000; text-underline: none">www.eisenhowerlaw.com</span></a></font>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Brent Williams-Ruth<br>
<b>Sent:</b> Thursday, June 26, 2025 2:14 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <WSBAPT@lists.wsbarppt.com>.<br>
<b>Subject:</b> [WSBAPT] Tax Planning Game<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Greetings List members - <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">I am likely not alone in the number of HNW folks calling to really talk about tax planning. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Here is a question that I was asked today. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Can you be a US Citizen without being a resident of any state? PC who is a Washington resident and US Citizen, is looking to avoid taxes, already spends most of the year in a foreign country.
Can they renounce their Washington residency but still be a US Citizen and NOT establish residency in any other state?<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Their thinking (as shared by "friends at the club") was that they could put their real property into an LLC, renounce Washington citizenship, spend more than half a year in their foreign country
and voila - avoid the Washington Estate Tax. <o:p></o:p></span></p>
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<p><b><span style="font-family:"Times New Roman",serif">Brent Williams-Ruth</span></b><span style="font-family:"Times New Roman",serif"> (pronouns: he/him)<br>
<i>Attorney-At-Law</i></span><o:p></o:p></p>
<p><b><span style="font-family:"Times New Roman",serif">Law Offices of Brent Williams-Ruth, </span></b><b><span style="font-size:7.5pt;font-family:"Times New Roman",serif">a division of BWR Consulting, PLLC</span></b><o:p></o:p></p>
<p><b><span style="font-family:"Times New Roman",serif">Physical Address: 500 S 336th Street, Suite 214; Federal Way, WA 98003</span></b><o:p></o:p></p>
<p><b><span style="font-family:"Times New Roman",serif;color:red">Mailing Address:</span></b><b><span style="font-family:"Times New Roman",serif"> PO BOX 3319; Federal Way, WA 98063 </span></b><o:p></o:p></p>
<p><span style="font-family:"Times New Roman",serif">Office/Scheduling Phone:<span style="color:#004080"> </span><span style="color:red">(253) 285-7751</span></span><o:p></o:p></p>
<p><span style="font-family:"Times New Roman",serif;color:red">For All Meetings & Scheduling:
<a href="mailto:info@williams-ruthlaw.com" target="_blank">info@williams-ruthlaw.com</a></span><o:p></o:p></p>
<p><span style="font-family:"Times New Roman",serif"><a href="mailto:Brent@Williams-RuthLaw.com" target="_blank">e-mail</a> / <a href="http://www.williams-ruthlaw.com/" target="_blank">website</a> /</span><span style="font-size:9.5pt;font-family:"Times New Roman",serif"> </span><span style="font-family:"Times New Roman",serif"><a href="http://www.facebook.com/bwrlaw" target="_blank"><span style="font-size:9.5pt">facebook</span></a></span><span style="font-size:9.5pt;font-family:"Times New Roman",serif"> / </span><o:p></o:p></p>
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