[WSBAPT] In active LLC - transfer of real property to living trust

[Heather de Vrieze]

Isn’t one benefit of being rich that you can live wherever you want?

Heather S. de Vrieze
(she/her)
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3909 California Avenue SW
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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Diane Kiepe
Sent: Friday, October 30, 2026 9:54 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] In active LLC - transfer of real property to living trust

It's amazing to me that people who don't have ties to WA consider moving here.  The lack of an income tax is nice but perhaps very temporary.  I love Spokane for what it was when I moved here but it's such a different place.  Not all change is good.......



Thank you.
Diane Kiepe, J.D., LL.M. Taxation
Kiepe Estate and Probate, PLLC
diane at kiepelaw.com<mailto:diane at kiepelaw.com>
200 N. Mullan Rd., Suite 203
Spokane Valley, WA  99206
509-808-2087
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On Fri, Oct 30, 2026 at 9:22 AM Joshua McKarcher <josh at mckarcherlaw.com<mailto:josh at mckarcherlaw.com>> wrote:
Deferring, as I will, on the "insurable" adjective, to your friendly local title officer who you will always want in your back pocket to confirm ideas like the one I suggest below, it should be as simple as gathering, at most (because maybe it is a Manager-managed LLC, who knows?), the signatures of the people who deeded into the LLC (as members) minus the signature of the one member bought out of the LLC (who is no longer a member).

The document memorializing his release of his interest in the LLC (and thus his dissociation as a member) would be the document that gives the title underwriter confidence that all the remaining interested parties to the LLC are participating.

That should be easy to do.

I suspect some will be critical of me for saying this given the cost of recording deeds, but I would deed once from the LLC to the individuals using one WAC exemption and REETA, and then I would deed a second time from those individuals into their new trust, if that is the vehicle they are choosing.

That second step will involve a different WAC exemption.

The two-step process will make sure that they/you/title co. are being thoughtful of the change in control (of LLC interests) on the LLC transfer and any excise tax that may result.

Because by not filing the LLC annual reports and administratively dissolving, they also "excused themselves" 😉 from answering the questions on those annual reports about the ownership of real property inside the LLC and any sale or transfer of any LLC interest that might've prompted them to file a change of control excise tax form.

"Washington: who wouldn't want to own and transfer real property interests here?"

Best, Josh




Joshua McKarcher

Attorney, Owner
McKarcher Law PLLC
o: (509) 758-3345<tel:(509)%20758-3345>
josh at mckarcherlaw.com<mailto:josh at mckarcherlaw.com>

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From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> on behalf of Jeff at bellanddavispllc.com<mailto:Jeff at bellanddavispllc.com> <Jeff at bellanddavispllc.com<mailto:Jeff at bellanddavispllc.com>>
Sent: Friday, 30 October 2026 09:03:54
To: 'WSBA Real Property Listserv' <wsbarp at lists.wsbarppt.com<mailto:wsbarp at lists.wsbarppt.com>>; 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: [WSBAPT] In active LLC - transfer of real property to living trust


Listmates:



For estate planning purposes, PC and siblings transferred rental real property into an LLC.  After covid and the new landlord-tenant act, the property was taken out of the rental pool and one sibling bought out.  The other siblings let the LLC license lapse.  Now the remaining members want to transfer the property to a Trust.  Can the remaining members sign a deed on behalf of the LLC and transfer insurable title to a newly formed trust?



Jeff Davis



W. Jeff Davis

BELL & DAVIS PLLC

Attorneys at Law
P.O. Box 510

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