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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Try Kevin Cure in Bremerton-<o:p></o:p></span></p>
<p class="MsoNormal"><span class="highlight"><span style="font-family:"Arial",sans-serif;color:#333333;border:none windowtext 1.0pt;padding:0in;background:#F9F9F9">4110 Kitsap Way</span></span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#909090"><br>
</span><span class="highlight"><span style="font-family:"Arial",sans-serif;color:#333333;border:none windowtext 1.0pt;padding:0in;background:#F9F9F9">Suite 200</span></span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#909090"><br>
</span><span class="highlight"><span style="font-family:"Arial",sans-serif;color:#333333;border:none windowtext 1.0pt;padding:0in;background:#F9F9F9">Bremerton, WA 98312</span></span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#909090"><br>
</span><strong><span style="font-family:"Arial",sans-serif;color:#333333;border:none windowtext 1.0pt;padding:0in;background:#F9F9F9">Phone:</span></strong><span class="apple-converted-space"><span style="font-family:"Arial",sans-serif;color:#333333;border:none windowtext 1.0pt;padding:0in;background:#F9F9F9"> </span></span><span class="highlight"><span style="font-family:"Arial",sans-serif;color:#333333;border:none windowtext 1.0pt;padding:0in;background:#F9F9F9">(360)
479-3000</span></span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Marcia Mellinger<br>
<b>Sent:</b> Friday, November 21, 2014 12:34 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Kitsap County trust referral<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-family:"Calibri",sans-serif">PC needs someone to advise--she is successor trustee on RLT for couple who have both died. PC in Indianola. Thanks, Marcia<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-family:"Calibri",sans-serif">From:
<a href="mailto:jgrant@accima.com">jgrant@accima.com</a><br>
To: <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br>
Date: Fri, 21 Nov 2014 12:02:40 -0800<br>
Subject: Re: [WSBAPT] Excise tax and penalties for decedent - grant county<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Not really. It is a small value and we are only coming up with about $350 even after adding all the interest and penalties. It is just irritating.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">
<a href="mailto:white@livengoodlaw.com" title="white@livengoodlaw.com">John White</a>
<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Sent:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> Friday, November 21, 2014 11:49 AM<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">To:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">
<a href="mailto:wsbapt@lists.wsbarppt.com" title="wsbapt@lists.wsbarppt.com">WSBA Probate & Trust Listserv</a>
<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Subject:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> Re: [WSBAPT] Excise tax and penalties
for decedent - grant county<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Is it worth doing an adjudication and incorporating into the order explicit vesting of the real property in the husband? We have done something similar in Grant County
and others so that there is a recordable document.</span><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:115%;page-break-after:avoid"><b><span style="font-size:10.0pt;line-height:115%;font-family:"Arial",sans-serif;color:black">John J. White, Jr.</span></b><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%;page-break-after:avoid"><span style="font-size:10.0pt;line-height:115%;font-family:"Arial",sans-serif;color:black">425.822.9281 Ext. 7321
</span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%;page-break-after:avoid"><span style="font-size:11.0pt;line-height:115%;font-family:"Arial",sans-serif;color:blue"><a href="http://livengoodlaw.com/person/john-j-white-jr/" target="_blank"><span style="font-size:10.0pt;line-height:115%">Bio</span></a></span><span style="font-size:10.0pt;line-height:115%;font-family:"Arial",sans-serif;color:blue">
| </span><span style="font-size:10.0pt;line-height:115%;font-family:"Arial",sans-serif;color:black"><a href="http://livengoodlaw.com/wp-content/uploads/2014/03/John-J.-White-Jr-Livengood-Alskog-Pllc.vcf" target="_blank">vCard</a></span><span style="font-size:10.0pt;line-height:115%;font-family:"Arial",sans-serif;color:blue">
| </span><span style="font-size:11.0pt;line-height:115%;font-family:"Arial",sans-serif;color:blue"><a href="http://livengoodlaw.com/contact-us/" target="_blank"><span style="font-size:10.0pt;line-height:115%">Address</span></a></span><span style="font-size:10.0pt;line-height:115%;font-family:"Arial",sans-serif;color:blue">
| </span><span style="font-size:11.0pt;line-height:115%;font-family:"Arial",sans-serif;color:blue"><a href="http://livengoodlaw.com/" target="_blank"><span style="font-size:10.0pt;line-height:115%">Website</span></a></span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%;page-break-after:avoid"><span style="font-size:11.0pt;line-height:115%;font-family:"Arial",sans-serif;color:blue"><a href="mailto:white@livengoodlaw.com"><span style="font-size:10.0pt;line-height:115%">white@livengoodlaw.com</span></a></span><b><span style="font-size:10.0pt;line-height:115%;font-family:"Arial",sans-serif;color:#4040FF">
</span></b><span style="color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:blue">The contents of this message and any attachments may contain confidential information and be protected by the attorney-client privilege, work product doctrine or other
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<p class="MsoNormal"><u><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:blue">Tax Advice Notice</span></u><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:blue">: If this communication or any attachment contains any tax advice,
the advice is not intended to be used, and cannot be used, for the purpose of avoiding federal tax penalties. A taxpayer may rely on professional advice to avoid federal tax penalties only if the advice is reflected in a comprehensive tax opinion that conforms
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Josh Grant<br>
<b>Sent:</b> Friday, November 21, 2014 11:32 AM<br>
<b>To:</b> wsbar; wsbar trust<br>
<b>Subject:</b> [WSBAPT] Excise tax and penalties for decedent - grant county</span><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">H&W owned real property. W died in 2009. H died 2014. Son is PR. Pr has an P&S for a new buyer. PR is happy to pay the normal excise tax on this sale.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Title company is allowing sale of W’s interest based on our affidavit to clear title, so no probate needed for W.
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Grant County indicates that we have to pay additional excise tax and penalties and interest from 2009 til now on the transfer from W to H... and they base that on a sale price =
1/2 of the assessed value.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">there was no sale back in 2009. If we did a probate of W’s estate, they would have to file a PR deed without any excise tax. It isn’t enough of an excise tax to justify doing
a probate.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">any other counties doing this?<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Joshua F. Grant, PS<br>
Attorney at Law<br>
P. O. Box 619<br>
Wilbur, WA 99185<br>
tel 509 647 5578<br>
fax 509 647 2734<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">_______________________________________________<br>
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