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<p>Lots of issues here.</p>
<p>If the husband's inability to sign goes to mental capacity, did
he have capacity when he signed the POA? If it doesn't go to
mental capacity, could he sign with a mobile or remote notary
(assuming the QCD is a good idea)? Also, who was the notary?
Sometimes title companies care about such things, although I
suspect that concern would be lessened when the grantee is a
spouse. Also, where was the POA signed? Canada? That might be
an issue.<br>
</p>
<p>I sort of doubt foreigners are subject to death/gift taxes,
unless maybe they are resident aliens, and if they are subject to
the tax I strongly suspect the exception for transfers between
spouses would apply. That should be easy enough to check by
looking at the exemption statute. Tougher is whether the step-up
in basis still applies after the transfer to the surviving spouse,
and that is important because US income taxes do apply.</p>
<p>I like the declaration of no probate idea to avoid both the POA
and tax issues, but wouldn't that require knowing whether a
probate will be required in Canada? I don't know that the
declaration of no probate applies if there's just no ancillary
probate in Washington. I would suggest contacting a title company
about what they might accept on whatever the PC's facts are.</p>
Kary L. Krismer
<pre class="moz-signature" cols="72">206 723-2148</pre>
<div class="moz-cite-prefix">On 7/6/2021 5:36 PM, Carol Li wrote:<br>
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cite="mid:CAFicwO8q2onnTN8CYjD0VX2+QK6jCKFZmg02bMkQsPbo9S8XJw@mail.gmail.com">
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<div dir="auto">Hope everyone had a fantastic holiday weekend!
<div dir="auto">Drafting a QCD should be one of the easiest
tasks, but I am running into a complicated one here. PC and
her husband own two properties in WA. They are both Canadians.
Now the husband is sick(very sick) and PC has the POA. PC is
seeking legal help to transfer the properties to her own name
only. I immediately thought of using quit claim deed to
transfer the title as gift under WAC REETA exemption. Now two
questions pop up: 1. Can PC sign as grantor on behalf of the
husband to gift half of the title to PC? (It sounds almost
like conflict of interest or PC taking advantage of her sick
husband?) And 2. As Canadians/foreigners, does the husband
need to file federal gift tax certificate or is there any
other federal tax consequences ...</div>
<div dir="auto">Thank you in advanced! </div>
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<br>
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