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</o:shapelayout></xml><![endif]--></head><body bgcolor=white lang=EN-US link=blue vlink=purple style='tab-interval:.5in'><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>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:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>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:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>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:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>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:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Michael A. Winslow<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>1204 Cleveland Ave.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Mount Vernon, WA 98273<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Ph. 360-336-3321<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Em. Mike@winslegal.com<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;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:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";color:windowtext'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";color:windowtext'> 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:12.0pt'><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'><![if !supportLineBreakNewLine]><br style='mso-special-character:line-break'><![endif]><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-top:5.0pt;margin-bottom:5.0pt'><p class=MsoNormal><span style='font-size:11.0pt;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:11.0pt;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:11.0pt;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:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman \;color\:\#1F497D"'> </span><o:p></o:p></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt:0in 3.75pt 0in 0in'><tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'><td valign=bottom style='padding:0in 3.75pt 0in 0in'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-outline-level:2'><b><span style='font-size:18.0pt;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:24.0pt'>Exemptions — Inheritance — Documents required.</span></b><o:p></o:p></p></td><td nowrap valign=top style='padding:0in 3.75pt 0in 0in'></td></tr></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='mso-fareast-font-family:"Times New Roman";color:red;background:yellow;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='mso-fareast-font-family:"Times New Roman";color:red'> </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:11.0pt;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:11.0pt;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:11.0pt;font-family:"Calibri","sans-serif"'>Michael A. Winslow</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>1204 Cleveland Ave.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Mount Vernon, WA 98273</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Ph. 360-336-3321</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;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:11.0pt;font-family:"Calibri","sans-serif"'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;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:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman \;color\:\#1F497D"'> </span><o:p></o:p></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal style='mso-outline-level:1'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'>From:</span></b><span style='font-size:10.0pt;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: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><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;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:9.0pt;font-family:"Arial","sans-serif";color:blue'> </span><o:p></o:p></p></div><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=648 style='width:6.75in;border-collapse:collapse;mso-yfti-tbllook:1184;mso-padding-alt:0in 0in 0in 0in'><tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes;page-break-inside:avoid;height:58.2pt'><td valign=top style='padding:0in 0in 0in 0in;height:58.2pt'><p class=MsoNormal style='margin-bottom:12.0pt;line-height:115%'><span style='font-size:10.0pt;line-height:115%;font-family:"Georgia","serif";color:gray'><img border=0 width=177 height=68 id="Picture_x0020_20" src="cid:image001.jpg@01D00595.8B961840"></span><o:p></o:p></p></td><td width=467 valign=top style='width:350.35pt;padding:0in 4.5pt 0in 6.0pt;height:58.2pt'><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"'>John J. White, Jr.</span></b><o:p></o:p></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"'>425.822.9281 Ext. 7321 </span><o:p></o:p></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/"><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"'><a href="http://livengoodlaw.com/wp-content/uploads/2014/03/John-J.-White-Jr-Livengood-Alskog-Pllc.vcf">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/"><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/"><span style='font-size:10.0pt;line-height:115%'>Website</span></a></span><o:p></o:p></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><o:p></o:p></p></td></tr></table><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><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 applicable protection. If you are not the intended recipient or have received this message in error, please notify the sender and promptly delete the message. Thank you for your assistance.</span><o:p></o:p></p><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><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'> </span><o:p></o:p></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal style='mso-outline-level:1'><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"'> <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><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><br><br style='mso-special-character:line-break'><![if !supportLineBreakNewLine]><br style='mso-special-character:line-break'><![endif]><o:p></o:p></span></p><pre>_______________________________________________<o:p></o:p></pre><pre>WSBAPT mailing list<o:p></o:p></pre><pre><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><o:p></o:p></pre><pre><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></pre></blockquote><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div></body></html>