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<DIV>too bad this wasn’t amended when they added sub section 7, to provide that
it can be signed by SS or the PR of the second to die...</DIV>
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style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
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<DIV> </DIV>
<DIV style="BACKGROUND: #f5f5f5">
<DIV style="font-color: black"><B>From:</B> <A
title=richardwills@washington-probate.com
href="mailto:richardwills@washington-probate.com">Richard Wills</A> </DIV>
<DIV><B>Sent:</B> Friday, November 21, 2014 1:42 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'><B>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.</B><BR><BR><BR>
<DIV class=moz-cite-prefix>On 11/21/2014 12:27 PM, Mike Winslow wrote:<BR></DIV>
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<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri","sans-serif"; COLOR: #1f497d; mso-bidi-font-family: "Times
new roman"'>An
affidavit of Community Property, available at the DOR website should
accomplish the same. Transfer at death from W to H should be
exempt.<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"'><A
href="http://dor.wa.gov/content/GetAFormOrPublication/FormByName/"
moz-do-not-send="true">http://dor.wa.gov/content/GetAFormOrPublication/FormByName/</A>
<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"'>Select
the form Affidavit of Surviving Spouse.<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"'><o:p></o:p></SPAN> </P>
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<TR
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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<o:p></o:p></SPAN></B></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; mso-fareast-font-family: "Times
new roman"; mso-font-kerning: 18.0pt'>Exemptions
— Inheritance — Documents required.<o:p></o:p></SPAN></B></P></TD>
<TD
style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 3.75pt"
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<P class=MsoNormal
style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style='BACKGROUND: yellow; mso-fareast-font-family: "Times New
roman"; mso-highlight: yellow'>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"
moz-do-not-send="true">82.45.010</A>(3)(a), the following documentation must
be provided:</SPAN><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
style="BACKGROUND: yellow; COLOR: red; 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">
</SPAN>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.<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"'><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"'><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>
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new roman"; mso-no-proof: yes'>Em.
<A class=moz-txt-link-abbreviated
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<P class=MsoNormal><B><SPAN
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<A class=moz-txt-link-abbreviated
href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</A>
[<A class=moz-txt-link-freetext
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<o:p></o:p></SPAN></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.<o:p></o:p></SPAN></P>
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<P class=MsoNormal
style="PAGE-BREAK-AFTER: avoid; LINE-HEIGHT: 115%"><B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; COLOR: black; LINE-HEIGHT: 115%'>John
J. White, Jr.</SPAN></B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; COLOR: black; LINE-HEIGHT: 115%'><o:p></o:p></SPAN></P>
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style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial","sans-serif"; COLOR: black; LINE-HEIGHT: 115%'>425.822.9281
Ext. 7321 <o:p></o:p></SPAN></P>
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style='FONT-SIZE: 11pt; FONT-FAMILY: "Arial","sans-serif"; COLOR: blue; LINE-HEIGHT: 115%'><A
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<P class=MsoNormal><U><SPAN
style='FONT-SIZE: 9pt; FONT-FAMILY: "Arial","sans-serif"; COLOR: blue'>Tax
Advice Notice</SPAN></U><SPAN
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<DIV>
<DIV
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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"
moz-do-not-send="true">wsbapt-bounces@lists.wsbarppt.com</A> [<A
href="mailto:wsbapt-bounces@lists.wsbarppt.com"
moz-do-not-send="true">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<o:p></o:p></SPAN></P></DIV></DIV>
<P class=MsoNormal><o:p></o:p> </P>
<DIV>
<DIV>
<DIV>
<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></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<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></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<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></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<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></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'>any other counties
doing this?<o:p></o:p></SPAN></P></DIV>
<DIV>
<P class=MsoNormal><SPAN
style='FONT-FAMILY: "Calibri","sans-serif"; COLOR: black'> <o:p></o:p></SPAN></P></DIV>
<DIV>
<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></DIV></DIV></DIV></DIV><BR>
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