[WSBARP] Washington estate tax

[Chris B]

Example 2(b) seems to indicate that a non-resident with only a $650K vacation home in Washington but large out of state assets is still subject to estate tax. This is what I find confusing:

https://app.leg.wa.gov/WAC/default.aspx?cite=458-57-125

Christopher T. Benis
Sent from my iPad

On Sep 22, 2025, at 12:58 PM, Bryce Dille <Bryce at dillelaw.com> wrote:

One of best ways to reduce any Washington inheritance tax is not be a Washington resident and not own any in state real property in individuals name there are other alternatives to employ as well
Sent from my iPhone

On Sep 22, 2025, at 11:33, Chris B <chrisb at firstavenuelaw.com> wrote:

I am not an estate planner, but I am getting quite a few inquiries about how to plan for the Washington estate tax.  Specifically, I have quite a few clients moving their residence outside of Washington, but who still have investment properties and/or vacation homes in Washington.

Are there any especially good resources to learn the planning strategies.  For example, is there any benefit for using foreign LLCs to hold Washington properties? Similarly, what about using or avoiding Washington LLCs to hold assets outside the state.

I am also curious what my colleagues are experiencing. I am seeing a huge number of high net worth individuals and families leaving Washington.

FWIW, I’ve reviewed the DOR website and am only more confused.

Christopher T. Benis
Sent from my iPad

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