<div dir="ltr">I know someone who practices on the coast (Rockaway Beach area). Where do they live?</div><br><div class="gmail_quote"><div dir="ltr">On Fri, Nov 16, 2018 at 11:44 AM Elizabeth [Lisa] M. Carney <<a href="mailto:carney@westseattlelaw.com">carney@westseattlelaw.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">







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<p><span style="color:#1f497d">Colleagues:<u></u><u></u></span></p>
<p><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">Client seeking attorney near Portland or Salem [client lives on the coast] for estate planning, but more urgently, how to address tax implications of having removed dollars from
 a 401K.<u></u><u></u></span></p>
<p><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">Specifically, if the bulk of the  dollars in a 401K were earned in Washington, but client now lives in Oregon, does the distribution trigger Oregon state income tax?<u></u><u></u></span></p>
<p><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">They are good friends-- I want to get them to the right person.
<u></u><u></u></span></p>
<p><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">Thank you.<u></u><u></u></span></p>
<p><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d">Lisa<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"><u></u> <u></u></span></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:Nyala;color:#0c6596">   Elizabeth [Lisa] M. Carney</span></i><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1f497d"><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#0c6596">         Attorney at Law<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#0c6596"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"><img width="166" height="53" id="m_-444192455203300609Picture_x0020_1" src="cid:image004.jpg@01D47DA0.5F20C710" alt="devrieze-carney logo 6 13_60%"><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-family:Nyala;color:gray">de <span style="font-variant:small-caps">Vrieze | Carney pllc</span></span><span style="font-family:"Calibri",sans-serif;color:#1f497d"><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:Nyala;color:#44524e">3909 California Avenue SW</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:Nyala;color:#44524e">Seattle, WA 98116-3705                         </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:Nyala;color:#44524e">Phone: 206.938.5500</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"><u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:Nyala;color:#44524e"><a href="mailto:Carney@WestSeattleLaw.com" target="_blank">Carney@WestSeattleLaw.com</a></span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1f497d"><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:Nyala;color:#44524e"><a href="http://www.westseattlelaw.com/" target="_blank">www.WestSeattleLaw.com</a><u></u><u></u></span></p>
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