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<p class="MsoNormal">My law partner Garrett Beyer is an international tax attorney who handles both cross-border and domestic estate planning. He said that he would be happy to talk with you if you wish. His number is 360-378-2185 and his email is
<a href="mailto:garrett@higginsonbeyer.com">garrett@higginsonbeyer.com</a>. He’s extremely knowledgeable and explains things clearly and easily. <o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;font-variant:small-caps">___________________________<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:4.0pt;font-family:"Times New Roman",serif;font-variant:small-caps"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;font-variant:small-caps">Carla J. Higginson,
</span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;font-variant:small-caps">Attorney</span><b><span style="font-family:"Times New Roman",serif">
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<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Georgia",serif;font-variant:small-caps;color:#30452F">Higginson Beyer</span></b><b><span style="font-size:9.0pt;font-family:"Georgia",serif;font-variant:small-caps;color:#30452F">, P.S.
</span></b><span style="font-size:10.0pt;font-family:"Times New Roman",serif;font-variant:small-caps"> </span><span style="font-size:10.0pt;font-variant:small-caps;color:#1F497D"><img border="0" width="96" height="26" style="width:1.0in;height:.2708in" id="Picture_x0020_1" src="cid:image001.png@01DC0618.C3EB9410"></span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;font-variant:small-caps">
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<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia",serif">Friday Harbor Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia",serif">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif">175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia",serif">Seattle Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia",serif">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif">701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><u><span style="font-size:8.0pt;font-family:"Georgia",serif;color:#1C230F"><a href="mailto:carla@higginsonbeyer.com"><span style="color:blue">carla@higginsonbeyer.com</span></a><o:p></o:p></span></u></i></b></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Book Antiqua",serif">HigginsonBeyer.com<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:6.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></i></p>
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<p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt;font-family:"Arial",sans-serif">CONFIDENTIALITY NOTICE: The information in this electronic mail is legally privileged and confidential information intended only for the use of the
individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of the transmission is strictly prohibited. If you have received this transmission in error,
please delete the message and immediately notify us by telephone at (360) 378-2185 or by e-mail. Internet Communications are not secure and subject to possible data corruption, either accidentally or on purpose, and may contain viruses. Furthermore, e-mail
is an informal method of communication and for these reasons, it will normally be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. If we receive a request from you via e-mail, we will treat that as authority
to reply by e-mail.<o:p></o:p></span></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>Margaret Delp<br>
<b>Sent:</b> Tuesday, August 5, 2025 2:23 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Referral/consultation Canada-US taxation and estate plan<o:p></o:p></p>
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<p class="MsoNormal">Hello everyone: I am looking for an attorney with expertise in international taxation and cross-border estate planning. Prospective clients are a married couple -- a US Citizen and US-Canadian dual citizen. They reside in US, but plan to
purchase a second home in Canada. I am looking for someone willing to consult with me or to take the clients on directly.
<o:p></o:p></p>
<p class="MsoNormal">Thank you!<o:p></o:p></p>
<p class="MsoNormal">Margaret<o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">--<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Margaret Delp (she/her)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Delp Law, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Mailing Address: PO Box 292, Langley, WA 98260<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">NEW LOCATION:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">5671 Crawford Road<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Langley, WA 98260 (next door to Unity of Whidbey)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Phone: 360-579-4530<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Fax: 360-512-3114<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><a href="http://www.delp-law.com">www.delp-law.com</a><o:p></o:p></span></p>
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