[WSBAPT] REEET exemption WAC transfer via testamentary trust

[David Faber]

I usually create a "Certification of Trust" under RCW 11.98.075 to satisfy
the documentary requirements:
https://app.leg.wa.gov/rcw/default.aspx?cite=11.98.075

Jefferson County prefers the cite WAC 458-61A-202(6)(e) with the
explanation "a transfer of real property as inheritance from a trust for
which no consideration is paid is exempt from the real estate excise tax",
and then attach the executed Certification of Trust and death
certificate(s) for the trustor(s) to the deed and record (after processing
the REET Affidavit, of course).

Best,
David J. Faber
Faber Feinson PLLC
800 Polk Street, Suite B
Port Townsend, WA 98368
(360) 379-4110

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On Tue, Mar 9, 2021 at 3:19 PM Heather de Vrieze <
heatherd at westseattlelaw.com> wrote:

> 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*
>
> 3909 California Avenue SW
>
> Seattle, WA 98116-3705
>
> (206)938-5500
>
> heatherd at westseattlelaw.com
>
> www.westseattlelaw.com
>
> *Click here to connect with de Vrieze | Carney on Facebook: *  *[image:
> 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/>.
>
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> *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*
> [image: advocates]
> P. O. Box 619
> Wilbur, WA 99185
> 509 647 5578
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