<div dir="ltr"><div class="gmail_default" style="font-size:large;color:#351c75">Hi all,</div><div class="gmail_default" style="font-size:large;color:#351c75"><br></div><div class="gmail_default" style="font-size:large;color:#351c75">A silly question, as it's been awhile since I've dealt with this scenario, so want to be sure:</div><div class="gmail_default" style="font-size:large;color:#351c75"><br></div><div class="gmail_default" style="font-size:large;color:#351c75">Client is U.S. citizen. Wife used to hold a green card, which she gave up after they moved overseas a decade ago. IRS deems her to be a non resident alien (NRA) for tax purposes. Kids are also U.S. citizens (all minors currently). <br></div><div class="gmail_default" style="font-size:large;color:#351c75"><br></div><div class="gmail_default" style="font-size:large;color:#351c75">Real estate in WA state acquired as community property when they both lived and worked here. <br></div><div class="gmail_default" style="font-size:large;color:#351c75"><br></div><div class="gmail_default" style="font-size:large;color:#351c75">Client would like to take his wife off title of WA house (she's agreeable). <br></div><div class="gmail_default" style="font-size:large;color:#351c75"><br></div><div class="gmail_default" style="font-size:large;color:#351c75"><b>Wondering about gift tax issues before we proceed. (Will prepare QDOT for other liquid assets). Any thoughts or wisdom from the group is greatly appreciated.</b> <br></div><div class="gmail_default" style="font-size:large;color:#351c75"><br></div><div class="gmail_default" style="font-size:large;color:#351c75">Kind regards, <br></div><div class="gmail_default" style="font-size:large;color:#351c75">Lisa<br></div><div class="gmail_default" style="font-size:large;color:#351c75"><br clear="all"></div><br>-- <br><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><font size="2" face="monospace,monospace"><span style="background-color:rgb(255,255,255)"><span><span style="background-color:rgb(53,28,117)"><span style="background-color:rgb(238,238,238)"></span></span></span></span><span style="background-color:rgb(238,238,238)"><i><br></i></span></font></div><div><span style="color:rgb(53,28,117)"><font size="4"><font face="monospace,monospace"><font size="2"><span style="background-color:rgb(238,238,238)"><i><font size="4">Estate planning and settlement, trusts, real estate and <span class="gmail_default" style="font-size:large;color:rgb(53,28,117)">probate</span></font></i></span><br></font></font></font></span></div><div><font size="4"><span style="color:rgb(53,28,117)"><font face="monospace,monospace">206.569.8838</font></span></font><b><font size="4"><font face="monospace,monospace"><font size="2"><br></font></font></font></b><span style="background-color:rgb(243,243,243)"><span></span></span><br><p style="background:white none repeat scroll 0% 0%"><span style="font-family:monospace,monospace"><span style="font-size:11pt;color:rgb(31,73,125)">This electronic mail transmission and any accompanying documents
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