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<p class="MsoNormal"><span style="font-size:11.0pt">My law partner Garrett Beyer is an international tax attorney and very experienced in matters such as this. He is happy to have a talk with you. His number is 360-378-2185 and I have copied him on this email
so you have his email address. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;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-size:11.0pt;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-size:11.0pt;font-family:"Times New Roman",serif">
<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="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-family:"Calibri",sans-serif;font-variant:small-caps;color:#1F497D"><img width="96" height="26" style="width:1.0in;height:.2708in" id="Picture_x0020_451624421" src="cid:image001.png@01DC98EF.5CE24290"></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"><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>
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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
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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>Julie Martiniello<br>
<b>Sent:</b> Wednesday, February 4, 2026 9:59 AM<br>
<b>To:</b> Trust and Probate Section <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Referral for non-resident gift tax consult<o:p></o:p></span></p>
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<p class="MsoNormal">Hello All,<o:p></o:p></p>
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<p class="MsoNormal">I have a client that needs a consult regarding the potential gift tax implications of transfer of a partnership interest that owns real property from a non-resident/non-citizen to a US resident. Does anyone have expertise on this I can
refer the client to?<br>
<br clear="all">
<o:p></o:p></p>
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<p class="MsoNormal"><span class="gmailsignatureprefix">-- </span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Garamond",serif;color:#44546A">Sincerely,<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Garamond",serif;color:#44546A"><img border="0" width="421" height="211" style="width:4.3854in;height:2.1927in" id="_x0000_i1025" src="https://dimensionlaw.com/wp-content/uploads/2026/01/Julie-Martiniello-Email-Signature.jpg"></span><span style="font-size:10.0pt;font-family:"Garamond",serif;color:#44546A"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#222222"> </span><span style="font-family:"Segoe UI Emoji",sans-serif">📦</span><span style="color:#222222"> <strong><span style="font-family:"Aptos",sans-serif">WE HAVE MOVED!</span></strong> </span><b><span style="color:red">Our
new office address is: 14973 Interurban Ave S, Suite 200, Tukwila, WA 98168</span></b><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Garamond",serif;color:#44546A">PRIVILEGED AND CONFIDENTIAL: This email (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged
or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the intended recipient, you are notified that any review, dissemination, distribution or copying of this email is prohibited. If you have
received this email in error, please immediately notify us by email, facsimile, or telephone; return the email to us at the email address below; and destroy all paper and electronic copies. </span><o:p></o:p></p>
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<span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6;background:white">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#0B5394;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">This
e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the
intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. Attempts to intercept this message are in violation of 18 USC 2511(1) of the Electronic Communications Privacy Act, which subjects the
interceptor to fines, imprisonment and/or civil damages. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at the e-mail address below; and destroy all paper and electronic copies. Any
settlement offer contained herein is made pursuant to Washington ER 408, and without admitting fault or liability on the part of this firm’s client(s) or its agents.</span><span style="font-family:"Arial",sans-serif;color:#222222;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#4F81BD;background:white">IRS CIRCULAR 230
DISCLAIMER:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:blue;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:navy;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">To
ensure compliance with requirements imposed by the IRS, I inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter addressed herein.
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