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<DIV dir=ltr>
<DIV style="FONT-SIZE: 12pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV>I wonder if someone has a new number for Steve Bren.. the below
number “has been disconnected”.</DIV>
<DIV> </DIV>
<DIV style="FONT-SIZE: 12pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">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<BR></DIV>
<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
<DIV style="FONT: 10pt tahoma">
<DIV> </DIV>
<DIV style="BACKGROUND: #f5f5f5">
<DIV style="font-color: black"><B>From:</B> <A title=mike@winslegal.com
href="mailto:mike@winslegal.com">Mike Winslow</A> </DIV>
<DIV><B>Sent:</B> Friday, November 21, 2014 2:19 PM</DIV>
<DIV><B>To:</B> <A title=wsbapt@lists.wsbarppt.com
href="mailto:wsbapt@lists.wsbarppt.com">'WSBA Probate & Trust Listserv'</A>
</DIV>
<DIV><B>Subject:</B> Re: [WSBAPT] Excise tax and penalties for decedent - grant
county</DIV></DIV></DIV>
<DIV> </DIV></DIV>
<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
<DIV class=WordSection1>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: calibri'>Skagit
Treasurer routinely accepts these affidavits made by the PR of the second spouse
to die.<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: calibri'>I
would go up chain to the DOR.<SPAN style="mso-spacerun: yes"> </SPAN>Steve
Bren administers these issues. 360.570.5528. <o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: calibri'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: calibri'>I
know the WAC (458-61A-202) and the statute literally say the “surviving spouse”
; that is a very narrow interpretation and does not reflect the powers of the
Letters Testamentary.<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: calibri'>The
treasurer’s position: well <SPAN class=SpellE>neener</SPAN> <SPAN
class=SpellE>neener</SPAN> they died before they could execute the affidavit, so
you owe us the tax, unless you do a probate. <o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: calibri'><o:p></o:p></SPAN> </P>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes'>Michael
A. Winslow<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes'>1204
Cleveland Ave.<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes'>Mount
Vernon, WA 98273<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes'>Ph.
360-336-3321<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes'>Em.
Mike@winslegal.com<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes'>This
message is from an attorney, so it’s confidential. If you are not the intended
recipient, it’s too late to stop reading this message, but you may not use it
for any improper purpose. Huge Disclaimer available upon
request.<o:p></o:p></SPAN></P></DIV>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: calibri'><o:p></o:p></SPAN> </P>
<DIV>
<DIV
style="BORDER-TOP: #b5c4df 1pt solid; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 3pt; PADDING-LEFT: 0in; BORDER-LEFT: medium none; PADDING-RIGHT: 0in">
<P class=MsoNormal><B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma","sans-serif"; COLOR: windowtext; mso-fareast-font-family: "Times New Roman"'>From:</SPAN></B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma","sans-serif"; COLOR: windowtext; mso-fareast-font-family: "Times New Roman"'>
wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<B>On Behalf Of </B>Richard Wills<BR><B>Sent:</B> Friday, November 21, 2014 1:43
PM<BR><B>To:</B> WSBA Probate & Trust Listserv<BR><B>Subject:</B> Re:
[WSBAPT] Excise tax and penalties for decedent - grant
county<o:p></o:p></SPAN></P></DIV></DIV>
<P class=MsoNormal><o:p></o:p> </P>
<P class=MsoNormal style="MARGIN-BOTTOM: 12pt"><B><SPAN
style='mso-fareast-font-family: "Times New Roman"'>Exactly --- The Grant County
Treasurer's position was that this RCW says that only the SS may make the
Affidavit, & thus it cannot be made by the SS's PR.</SPAN></B><SPAN
style='mso-fareast-font-family: "Times New Roman"'><BR
style="mso-special-character: line-break"><BR
style="mso-special-character: line-break"><o:p></o:p></SPAN></P>
<DIV>
<P class=MsoNormal><SPAN style='mso-fareast-font-family: "Times New Roman"'>On
11/21/2014 12:27 PM, Mike Winslow wrote:<o:p></o:p></SPAN></P></DIV>
<BLOCKQUOTE style="MARGIN-BOTTOM: 5pt; MARGIN-TOP: 5pt">
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman ;color:#1F497D"'>An
affidavit of Community Property, available at the DOR website should
accomplish the same. Transfer at death from W to H should be
exempt.</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman ;color:#1F497D"'><A
href="http://dor.wa.gov/content/GetAFormOrPublication/FormByName/">http://dor.wa.gov/content/GetAFormOrPublication/FormByName/</A>
</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman ;color:#1F497D"'>Select
the form Affidavit of Surviving Spouse.</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman ;color:#1F497D"'> </SPAN><o:p></o:p></P>
<TABLE class=MsoNormalTable
style="WIDTH: 100%; COLOR: #000000; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 3.75pt 0in 0in"
cellSpacing=0 cellPadding=0 width="100%" border=0>
<TBODY>
<TR
style="mso-yfti-irow: 0; mso-yfti-firstrow: yes; mso-yfti-lastrow: yes"><TD
style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 3.75pt"
vAlign=bottom>
<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-outline-level: 2"><B><SPAN
style='FONT-SIZE: 18pt; mso-fareast-font-family: "Times New Roman"'>RCW
82.45.197</SPAN></B><o:p></o:p></P>
<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-outline-level: 1"><B><SPAN
style="FONT-SIZE: 24pt">Exemptions — Inheritance — Documents
required.</SPAN></B><o:p></o:p></P></TD>
<TD
style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 3.75pt"
vAlign=top noWrap></TD></TR></TBODY></TABLE>
<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto">In order to
receive an exemption from the tax in this chapter on real property transferred
as a result of inheritance under RCW <A
href="http://app.leg.wa.gov/rcw/default.aspx?cite=82.45.010">82.45.010</A>(3)(a),
the following documentation must be provided:<SPAN
style='mso-fareast-font-family: "Times New Roman"'><BR><BR>
(1) If the property is being transferred under the terms of a community
property agreement, a copy of the recorded agreement and a certified copy of
the death certificate;<BR><BR> (2) If the property is
being transferred under the terms of a trust instrument, a certified copy of
the death certificate and a copy of the trust instrument showing the authority
of the grantor;<BR><BR> (3) If the property is being
transferred under the terms of a probated will, a certified copy of the
letters testamentary or in the case of intestate administration, a certified
copy of the letters of administration showing that the grantor is the
court-appointed executor, executrix, or administrator, and a certified copy of
the death certificate;<BR><BR> (4) In the case of
joint tenants with right of survivorship and remainder interests, a certified
copy of the death certificate is recorded to perfect
title;<BR><BR> (5) If the property is being
transferred pursuant to a court order, a certified copy of the court order
requiring the transfer, and confirming that the grantor is required to do so
under the terms of the order;<BR><BR> (6</SPAN><SPAN
style='BACKGROUND: yellow; COLOR: red; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow'>)
If the community property interest of the decedent is being transferred to a
surviving spouse or surviving domestic partner absent the documentation set
forth in subsections (1) through (5) of this section, a certified copy of the
death certificate and a signed affidavit from the surviving spouse or
surviving domestic partner affirming that he or she is the sole and rightful
heir to the property;</SPAN><SPAN
style='COLOR: red; mso-fareast-font-family: "Times New Roman"'> </SPAN><SPAN
style='mso-fareast-font-family: "Times New Roman"'>or<BR><BR>
(7) If the property is being transferred pursuant to a transfer on death deed,
a certified copy of the death certificate is recorded to perfect
title.</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman ;color:#1F497D"'> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman ;color:#1F497D"'> </SPAN><o:p></o:p></P>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"'>Michael A.
Winslow</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"'>1204 Cleveland
Ave.</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"'>Mount Vernon, WA
98273</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"'>Ph.
360-336-3321</SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"'>Em. <A
href="mailto:Mike@winslegal.com">Mike@winslegal.com</A></SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"'> </SPAN><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"'>This message is
from an attorney, so it’s confidential. If you are not the intended recipient,
it’s too late to stop reading this message, but you may not use it for any
improper purpose. Huge Disclaimer available upon
request.</SPAN><o:p></o:p></P></DIV>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; mso-bidi-font-family: "Times New Roman ;color:#1F497D"'> </SPAN><o:p></o:p></P>
<DIV>
<DIV
style="BORDER-TOP: #b5c4df 1pt solid; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 3pt; PADDING-LEFT: 0in; BORDER-LEFT: medium none; PADDING-RIGHT: 0in">
<P class=MsoNormal style="mso-outline-level: 1"><B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"'>From:</SPAN></B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"'>
<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>John White<BR><B>Sent:</B> Friday, November 21, 2014 11:49
AM<BR><B>To:</B> WSBA Probate & Trust Listserv<BR><B>Subject:</B> Re:
[WSBAPT] Excise tax and penalties for decedent - grant
county</SPAN><o:p></o:p></P></DIV></DIV>
<P class=MsoNormal> <o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 10pt; 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><o:p></o:p></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; COLOR: blue'> </SPAN><o:p></o:p></P>
<DIV>
<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Arial","sans-serif"; COLOR: blue'> </SPAN><o:p></o:p></P></DIV>
<TABLE class=MsoNormalTable
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<P class=MsoNormal style="mso-outline-level: 1"><B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma","sans-serif"'>From:</SPAN></B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma","sans-serif"'> <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><o:p></o:p></P></DIV></DIV>
<P class=MsoNormal> <o:p></o:p></P>
<DIV>
<DIV>
<DIV>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Calibri","sans-serif"'>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.</SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"'> </SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Calibri","sans-serif"'>Title
company is allowing sale of W’s interest based on our affidavit to clear
title, so no probate needed for W. </SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"'> </SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Calibri","sans-serif"'>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.</SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"'> </SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Calibri","sans-serif"'>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.</SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"'> </SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Calibri","sans-serif"'>any other
counties doing this?</SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"'> </SPAN><o:p></o:p></P></DIV>
<DIV>
<P class=MsoNormal><SPAN style='FONT-FAMILY: "Calibri","sans-serif"'>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</SPAN><o:p></o:p></P></DIV></DIV></DIV>
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style="mso-special-character: line-break"><BR
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