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<body class='hmmessage'><div dir='ltr'>PC needs someone to advise--she is successor trustee on RLT for couple who have both died. PC in Indianola. Thanks, Marcia<br><br><div><hr id="stopSpelling">From: jgrant@accima.com<br>To: wsbapt@lists.wsbarppt.com<br>Date: Fri, 21 Nov 2014 12:02:40 -0800<br>Subject: Re: [WSBAPT] Excise tax and penalties for decedent - grant county<br><br>
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<div>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.</div>
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<div style=""><b>From:</b> <a title="white@livengoodlaw.com" href="mailto:white@livengoodlaw.com">John White</a> </div>
<div><b>Sent:</b> Friday, November 21, 2014 11:49 AM</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>
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<p class="ecxMsoNormal"><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></p>
<p class="ecxMsoNormal"><span style="FONT-SIZE:10pt;FONT-FAMILY:"Arial","sans-serif";COLOR:blue;"></span> </p>
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<p class="ecxMsoNormal" style="MARGIN-BOTTOM:12pt;LINE-HEIGHT:115%;"><span style="FONT-SIZE:10pt;FONT-FAMILY:"Georgia","serif";COLOR:gray;LINE-HEIGHT:115%;"><img id="ecxPicture_x0020_20" src="cid:5385AF64E23F4CA98D291C051AA71CBE@JoshPC" height="68" width="177"></span></p></td>
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Ext. 7321 </span></p>
<p class="ecxMsoNormal" style="PAGE-BREAK-AFTER:avoid;LINE-HEIGHT:115%;"><span style="FONT-SIZE:11pt;FONT-FAMILY:"Arial","sans-serif";COLOR:blue;LINE-HEIGHT:115%;"><a href="http://livengoodlaw.com/person/john-j-white-jr/" target="_blank"><span style="FONT-SIZE:10pt;COLOR:blue;LINE-HEIGHT:115%;">Bio</span></a></span><span style="FONT-SIZE:10pt;FONT-FAMILY:"Arial","sans-serif";COLOR:blue;LINE-HEIGHT:115%;">
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<p class="ecxMsoNormal"><b><span style="FONT-SIZE:10pt;FONT-FAMILY:"Tahoma","sans-serif";">From:</span></b><span style="FONT-SIZE:10pt;FONT-FAMILY:"Tahoma","sans-serif";">
wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<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></p></div></div>
<p class="ecxMsoNormal"> </p>
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<div>
<p class="ecxMsoNormal"><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.</span></p></div>
<div>
<p class="ecxMsoNormal"><span style="FONT-FAMILY:"Calibri","sans-serif";COLOR:black;"> </span></p></div>
<div>
<p class="ecxMsoNormal"><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. </span></p></div>
<div>
<p class="ecxMsoNormal"><span style="FONT-FAMILY:"Calibri","sans-serif";COLOR:black;"> </span></p></div>
<div>
<p class="ecxMsoNormal"><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.</span></p></div>
<div>
<p class="ecxMsoNormal"><span style="FONT-FAMILY:"Calibri","sans-serif";COLOR:black;"> </span></p></div>
<div>
<p class="ecxMsoNormal"><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.</span></p></div>
<div>
<p class="ecxMsoNormal"><span style="FONT-FAMILY:"Calibri","sans-serif";COLOR:black;"> </span></p></div>
<div>
<p class="ecxMsoNormal"><span style="FONT-FAMILY:"Calibri","sans-serif";COLOR:black;">any other counties
doing this?</span></p></div>
<div>
<p class="ecxMsoNormal"><span style="FONT-FAMILY:"Calibri","sans-serif";COLOR:black;"> </span></p></div>
<div>
<p class="ecxMsoNormal"><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</span></p></div></div></div></div>
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