[WSBAPT] REEET exemption WAC transfer via testamentary trust

[Heather de Vrieze]

Josh,

I think you need to use 458-61A-210
Then you can use the documentation of (5)(a) or (5)(b). I tend to use the trustee statement option for these.
(5) Documentation. When real property is transferred to or from a testamentary trust, or real property is transferred to or from an irrevocable trust, the following must be available to the department upon request, and provided to the county treasurer and recorded with the county auditor:
(a) A certified copy of the death certificate and a copy of that portion of the trust instrument showing the authority of the grantor; or
(b) A statement signed by the trustee or the grantor, or the representative of the trustee or grantor containing the following information:
(i) The name, address, and telephone number of the trustee or grantor, and/or representative of the trustee or grantor who is authorized to represent the trustee or grantor before the department of revenue;
(ii) The character of the trust, e.g., testamentary, irrevocable living trust, etc.;
(iii) The nature of the transfer:

Heather

Heather S. de Vrieze
Attorney-at-Law
[cid:image001.jpg at 01D714F7.08A64130]
3909 California Avenue SW
Seattle, WA 98116-3705
(206)938-5500
heatherd at westseattlelaw.com<mailto:heatherd at westseattlelaw.com>
www.westseattlelaw.com<http://www.westseattlelaw.com/>
Click here to connect with de Vrieze | Carney on Facebook:   [FB Logo] <https://www.facebook.com/DeVriezeCarney>

For the latest information regarding firm operations and precautions in light of the Coronavirus please visit our firm’s website: www.WestSeattleLaw.com<http://www.westseattlelaw.com/>.


CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information.  If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Josh Grant
Sent: Tuesday, March 9, 2021 2:23 PM
To: wsbar trust <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] REEET exemption WAC transfer via testamentary trust

I am trying to figure out the correct WAC and documentation that the county needs.  Client is trustee of a testamentary trust and the Trustee is deeding the land in trust to its beneficiary and terminating the trust.
458-61A-202 seems close but both it and 210(1) both talk about recording “that portion of the trust instrument showing the authority of the grantor” .  The will doesn’t specifically have such a provision.
Thanks
Josh
Joshua F. Grant
[advocates]
P. O. Box 619
Wilbur, WA 99185
509 647 5578
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210309/eda7275a/attachment.html>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.jpg
Type: image/jpeg
Size: 17884 bytes
Desc: image001.jpg
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210309/eda7275a/image001.jpg>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image002.png
Type: image/png
Size: 18009 bytes
Desc: image002.png
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210309/eda7275a/image002.png>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image003.png
Type: image/png
Size: 7674 bytes
Desc: image003.png
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20210309/eda7275a/image003.png>