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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Greetings everyone.
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">I received a call from a US Citizen PC who has resided in Spain for some time, lives with his longtime significant other (not a US citizen) and is seeking to update his estate plan in the US
and Spain. He has resided in both Washington and Texas (domicile undetermined); and, is interested to avoid state and federal estate taxes (of course). Anyone who may be interested in taking this on and/or who may have a great referral to Texas estate planning
counsel? <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Thanks so very much in advance for taking the time to respond! Take good care!<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">Virginia C. Antipolo-Utt<br>
Antipolo & Paul Law Firm, P.S.<br>
2825 Colby Avenue, Suite 203<br>
Everett, WA 98201<br>
(425) 303-9100, ext. 111<br>
(425) 258-9685 (fax)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue"><a href="mailto:virginia@aplawfirm.com" target="_blank"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:blue">virginia@aplawfirm.com</span></a></span><span style="font-family:"Arial",sans-serif;color:black"><br>
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">_______________________________________<br>
Under recently issued IRS regulations, we must inform you that any US tax advice contained in this message was not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under federal tax law. By regulation,
a taxpayer cannot rely on professional advice to avoid federal tax penalties unless that advice is reflected in a comprehensive tax opinion that conforms to strict requirements.<br>
_______________________________________<br>
CONFIDENTIALITY NOTICE: This information contained in this email message and attachments may be privileged, confidential and protected from disclosure. If you are not the intended recipient, any dissemination, disclosure, distribution or copying of the contents
of this message is strictly prohibited. If you think you received this message in error, please delete the message and email the sender at
</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue"><a href="mailto:virginia@aplawfirm.com" target="_blank"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">virginia@aplawfirm.com</span></a></span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">.</span><o:p></o:p></p>
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