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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Paulette Peterson<o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:11.25pt"><b><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:black;border:none windowtext 1.0pt;padding:0in">Public/Mailing Address:</span></b><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:11.25pt"><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:black;border:none windowtext 1.0pt;padding:0in">Law Offices of Paulette Peterson, PLLC<br>
7869 Hansen Rd NE<br>
Bainbridge Island, WA 98110-1679<br>
United States</span><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:11.25pt"><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:black;border:none windowtext 1.0pt;padding:0in">(206)855-9293</span><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:11.25pt"><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:black;border:none windowtext 1.0pt;padding:0in">(206)855-9295</span><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:11.25pt"><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:black;border:none windowtext 1.0pt;padding:0in"><a href="mailto:paulette@pepetersonlaw.com"><span style="color:#005484">paulette@pepetersonlaw.com</span></a></span><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:11.25pt"><b><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:black;border:none windowtext 1.0pt;padding:0in">Website:</span></b><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:11.25pt"><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:black"><a href="http://www.pepetersonlaw.com/" target="_blank"><span style="color:#005484;border:none windowtext 1.0pt;padding:0in">www.pepetersonlaw.com</span></a><o:p></o:p></span></p>
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<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"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Suzanne C Howle<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">601 Union Street, Suite 3232<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Seattle, WA 98101<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">voice (206)682-8400<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">fax (206) 682-9491<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">email:
<a href="mailto:showle@thompsonhowle.com">showle@thompsonhowle.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><a href="http://www.thompsonhowle.com">www.thompsonhowle.com</a><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>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">This message is private or privileged. If you are not the person for whom this message is intended, please delete it and notify me immediately, and please do
not copy or send this message to anyone else. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Please be advised that, if this communication includes federal tax advice, it cannot be used for the purpose of avoiding tax penalties unless you have expressly
engaged me to provide written advice in a <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">form that satisfies IRS standards for "covered opinions" or I have informed you that those standards do not apply to this communication.<o:p></o:p></span></p>
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<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:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","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"><o:p> </o:p></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-family:"Calibri","sans-serif";color:black"> <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"><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 to stringent requirements. Please contact us if you would like to discuss our preparation of an opinion that conforms to IRS rules on tax opinions.</span><span style="font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
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<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"> <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"> <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"><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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