[WSBAPT] Must Two Deeds be filed instead of referencing two WAC Exemptions on a single REETA

Stuart Scarff stuart at scarfflaw.com
Fri May 29 10:11:30 PDT 2026


Good Friday morning everyone.

Client owns real property in Mason County. Title is held by client individually and as Trustee of his deceased spouse's Credit Trust. Client wants to give his daughter the property and the Credit Trust enables him (the Trustee) to distribute the Trust ownership in the property to his daughter.

I intended to prepare a single Deed conveying title from client in his personal and fiduciary and Trustee capacity to his daughter using the Gift exemption (WAC 458-61A-201) and distribution from irrevocable trust exemption (WAC 458-61A-210). My research indicates, however, that Counties and the DOR will NOT accept two WAC Exemptions on a single REETA.

Must I prepare and record TWO Deeds and two REETAs, one conveying title from the surviving spouse to the daughter and one from the Irrevocable Trust to the daughter?

Thank you for your help and have a great weekend.

Stuart Scarff
3035 Island Crest Way, Suite 201
Mercer Island, WA  98040
206.236.1500
www.scarfflaw.com<http://www.scarfflaw.com/>
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