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Example 2(b) seems to indicate that a non-resident with only a $650K vacation home in Washington but large out of state assets is still subject to estate tax. This is what I find confusing:
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<div><a href="https://app.leg.wa.gov/WAC/default.aspx?cite=458-57-125">https://app.leg.wa.gov/WAC/default.aspx?cite=458-57-125</a></div>
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<div dir="ltr">Christopher T. Benis
<div>Sent from my iPad</div>
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<blockquote type="cite">On Sep 22, 2025, at 12:58 PM, Bryce Dille <Bryce@dillelaw.com> wrote:<br>
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<div dir="ltr"><span>One of best ways to reduce any Washington inheritance tax is not be a Washington resident and not own any in state real property in individuals name there are other alternatives to employ as well
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<span>Sent from my iPhone</span><br>
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<blockquote type="cite"><span>On Sep 22, 2025, at 11:33, Chris B <chrisb@firstavenuelaw.com> wrote:</span><br>
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<blockquote type="cite"><span>I am not an estate planner, but I am getting quite a few inquiries about how to plan for the Washington estate tax.  Specifically, I have quite a few clients moving their residence outside of Washington, but who still have investment
 properties and/or vacation homes in Washington.</span><br>
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<blockquote type="cite"><span>Are there any especially good resources to learn the planning strategies.  For example, is there any benefit for using foreign LLCs to hold Washington properties? Similarly, what about using or avoiding Washington LLCs to hold
 assets outside the state.  </span><br>
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<blockquote type="cite"><span>I am also curious what my colleagues are experiencing. I am seeing a huge number of high net worth individuals and families leaving Washington.</span><br>
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<blockquote type="cite"><span>FWIW, I’ve reviewed the DOR website and am only more confused.</span><br>
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<blockquote type="cite"><span>Christopher T. Benis</span><br>
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<blockquote type="cite"><span>Sent from my iPad</span><br>
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