<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Georgia;
panose-1:2 4 5 2 5 4 5 2 3 3;}
@font-face
{font-family:"Book Antiqua";
panose-1:2 4 6 2 5 3 5 3 3 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
punctuation-wrap:simple;
text-autospace:none;
font-size:12.0pt;
font-family:"Times New Roman",serif;
position:relative;
top:2.5pt;
mso-text-raise:-2.5pt;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
span.EmailStyle21
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">I think the key is in how the inheritance is taking place. If you open a probate and have a U.S. person as the executor, they can obtain a Tax ID for the Estate, sell the property,
then distribute the proceeds to the Canadian citizen. Then FIRPTA doesn’t come into play during the escrow because the Seller is the Estate.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Best,
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Nick<o:p></o:p></span></p>
<div>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<b><span style="font-family:"Calibri",sans-serif;color:black;position:relative;top:0pt;mso-text-raise:0pt">Nicholas Pleasants | Shareholder
<o:p></o:p></span></b></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#70AD47;position:relative;top:0pt;mso-text-raise:0pt"><img width="223" height="95" style="width:2.3229in;height:.9895in" id="Picture_x0020_2" src="cid:image002.jpg@01D891EF.C258CB40" alt="OseranHahnAttyatLaw 8"><o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#70AD47;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black;position:relative;top:0pt;mso-text-raise:0pt">11225 SE 6<sup>th</sup> Street | Suite 100 | Bellevue, WA 98004<br>
Main: (425) 455-3900 | Fax: (425) 455-9201 | E-mail: <a href="mailto:npleasants@ohswlaw.com">
npleasants@ohswlaw.com</a> <o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging"><span style="font-size:10.0pt;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt">CONFIDENTIALITY NOTE: This e-mail message contains information belonging to the law firm of Oseran Hahn, P.S., which
may be privileged, confidential and/or protected from disclosure. The information is intended only for the use of the individual or entity named above. If you think that you have received this message in error, please e-mail the sender. If you are not the
intended recipient, any dissemination, distribution or copying is strictly prohibited.<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-numeric ideograph-other">
<b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"> wsbarp-bounces@lists.wsbarppt.com
<wsbarp-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Carla J. Higginson<br>
<b>Sent:</b> Thursday, July 7, 2022 10:28 AM<br>
<b>To:</b> cole-gilday@stanwoodlaw.net; WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Cc:</b> Garrett J. Beyer <garrett@higginsonbeyer.com><br>
<b>Subject:</b> Re: [WSBARP] Canadian owner & FIRPTA<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">My law partner Garrett Beyer is an international tax attorney with much experience in such matters. He says that would be happy to talk with you for a few minutes, as a courtesy,
so feel free to contact him. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt">___________________________<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:4.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt">Carla J. Higginson,
</span><span style="font-size:10.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt">Attorney</span><b><span style="font-size:11.0pt;position:relative;top:0pt;mso-text-raise:0pt">
<o:p></o:p></span></b></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<b><span style="font-family:"Georgia",serif;font-variant:small-caps;color:#30452F;position:relative;top:0pt;mso-text-raise:0pt">Higginson Beyer</span></b><b><span style="font-size:9.0pt;font-family:"Georgia",serif;font-variant:small-caps;color:#30452F;position:relative;top:0pt;mso-text-raise:0pt">,
P.S. </span></b><span style="font-size:10.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt"> </span><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;font-variant:small-caps;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt"><img border="0" width="96" height="26" style="width:1.0in;height:.2708in" id="Picture_x0020_7" src="cid:image003.png@01D891EF.C258CB40"></span><span style="font-size:10.0pt;font-variant:small-caps;position:relative;top:0pt;mso-text-raise:0pt">
<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<i><u><span style="font-size:7.5pt;font-family:"Georgia",serif;position:relative;top:0pt;mso-text-raise:0pt">Friday Harbor Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia",serif;position:relative;top:0pt;mso-text-raise:0pt">:<o:p></o:p></span></i></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:9.0pt;font-family:"Book Antiqua",serif;position:relative;top:0pt;mso-text-raise:0pt">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" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<i><u><span style="font-size:7.5pt;font-family:"Georgia",serif;position:relative;top:0pt;mso-text-raise:0pt">Seattle Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia",serif;position:relative;top:0pt;mso-text-raise:0pt">:<o:p></o:p></span></i></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:9.0pt;font-family:"Book Antiqua",serif;position:relative;top:0pt;mso-text-raise:0pt">701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:9.0pt;font-family:"Book Antiqua",serif;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<b><i><u><span style="font-size:8.0pt;font-family:"Georgia",serif;color:#1C230F;position:relative;top:0pt;mso-text-raise:0pt"><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" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<i><span style="font-size:9.0pt;font-family:"Book Antiqua",serif;position:relative;top:0pt;mso-text-raise:0pt">HigginsonBeyer.com<o:p></o:p></span></i></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<i><span style="font-size:6.0pt;font-family:"Arial",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></i></p>
<p class="MsoNormal" style="text-align:justify;punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:7.0pt;font-family:"Arial",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">*************************************************************************************<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify;punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:7.0pt;font-family:"Arial",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">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 to reply by
e-mail.<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:7.0pt;font-family:"Arial",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">*************************************************************************************</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Robert R. Cole<br>
<b>Sent:</b> Thursday, July 7, 2022 10:16 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBARP] Canadian owner & FIRPTA<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p>Canadian recently inherited real estate in Washington and is now selling it. With the stepped up basis there will be no capital gains. She (and escrow) needs to know how to comply with FIRPTA. She has no TIN in USA.<o:p></o:p></p>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt;punctuation-wrap:hanging;text-autospace:ideograph-other">
-- <span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">
<o:p></o:p></span></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Very Truly Yours,<o:p></o:p></p>
<p class="MsoNormal">Robert R. Cole<o:p></o:p></p>
<p class="MsoNormal">Law Office of Cole & Gilday, P.C. <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">10101 - 270th St. NW <o:p></o:p></p>
<p class="MsoNormal">Stanwood, WA 98292 <o:p></o:p></p>
<p class="MsoNormal">(360) 629-2900 (Telephone) <o:p></o:p></p>
<p class="MsoNormal">(360) 629-0220 (Fax) <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">This message contains confidential and privileged information that is intended only for the named recipient(s). Unless you are the named recipient or authorized agent thereof, you are prohibited from reading, copying, distributing or otherwise
disseminating such information. If you receive this communication in error, please notify the sender immediately.<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
</div>
</body>
</html>