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<div>Please see US Code sec 1701j-3 (d) (6).</div>
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<div style="clear: both;">Margaret L. Koch <br>
Smith and Koch <br>
PO Box O <br>
Vashon, WA 98070 <br>
206-463-9491 <br>
206-463-3405 (fax) <br>
vashonlaw@aol.com <br>
<br>
Any U.S. tax advice contained in this communication (including attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any plan or arrangement addressed in this email. <br>
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<div style="color: black; font-family: arial,helvetica; font-size: 10pt;">-----Original Message-----<br>
From: Carla Higginson <carla@higginsonbeyer.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Sent: Thu, Jun 18, 2015 12:55 pm<br>
Subject: Re: [WSBAPT] title question<br>
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<div class="MsoNormal"><span style='color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt;'>I looked into this issue for one client and the bank told us that it would trigger the due on sale clause, where the loan was taken out by one party prior to marriage and then after marriage the parties wanted to do a CP agreement. I would suggest that the particular financial institution be contacted to ask how they would view the transaction<a name="_MailEndCompose">.</a></span></div>
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<div class="MsoNormal"><span style="color: rgb(31, 73, 125); font-size: 11pt; font-variant: small-caps;">Carla J. Higginson, Attorney</span><b><span style="color: rgb(31, 73, 125); font-size: 11pt;"> </span></b><b><span style='color: black; font-family: "Georgia","serif"; font-variant: small-caps;'>|</span></b><b><span style='color: rgb(31, 73, 125); font-family: "Georgia","serif"; font-variant: small-caps;'> </span></b><b><span style='color: rgb(48, 69, 47); font-family: "Georgia","serif"; font-variant: small-caps;'>Higginson Beyer</span></b><b><span style='color: rgb(48, 69, 47); font-family: "Georgia","serif"; font-size: 9pt; font-variant: small-caps;'>, P.S.</span></b><b><i><span style='color: gray; font-family: "Georgia","serif"; font-variant: small-caps;'></span></i></b></div>
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<div class="MsoNormal"><b><span style='font-family: "Tahoma","sans-serif"; font-size: 10pt;'>From:</span></b><span style='font-family: "Tahoma","sans-serif"; font-size: 10pt;'> <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>Pearce Law PLLC<br>
<b>Sent:</b> Thursday, June 18, 2015 12:44 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] title question</span></div>
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<div class="MsoNormal">Not having done one of these myself before, I am wondering whether this type of transfer would violate any terms of existing loan documents (if the property is subject to a traditional mortgage)? Perhaps married couples are exempt due to community property laws, but I would love feedback from someone who knows. Sharing in the title without directly becoming responsible to the lender may contradict terms of the loan. I know that in other contexts, any kind of transfer of full or even partial property rights will often trigger the due on sale clause due to being a violation of the loan terms. <br>
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Thoughts? </div>
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Sent from a mobile device - please excuse typos. </div>
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On Jun 18, 2015, at 12:13 PM, Vashonlaw <<a href="mailto:vashonlaw@aol.com" target="_blank">vashonlaw@aol.com</a>> wrote:</div>
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<div class="MsoNormal"><span style='color: black; font-family: "Arial","sans-serif";'>Given recent cases. I would have them both sign a community property agreement and record it. Then I would have him sign a deed from him to him and her, husband and wife, and put as consideration "to create community property." Then I would have her accept the deed, on the face of the deed, and the status of the property as community property. </span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Arial","sans-serif";'>This is if you are really serious about them holding the property as community property and acquiring the benefits attached to that.</span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Arial","sans-serif";'>Margaret L. Koch <br>
Smith and Koch <br>
PO Box O <br>
Vashon, WA 98070 <br>
206-463-9491 <br>
206-463-3405 (fax) <br>
<a href="mailto:vashonlaw@aol.com" target="_blank">vashonlaw@aol.com</a> <br>
<br>
Any U.S. tax advice contained in this communication (including attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any plan or arrangement addressed in this email. <br>
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CONFIDENTIALITY: This message is intended to be confidential and directed as addressed above. The contents of this message and any attachments may be subject to the attorney-client privilege and/or work product doctrine and may not be disclosed in any way. If you have received this message by error, please inform us by replying to the above email address and then delete any copies from your hard drive and mail server.</span></div>
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<div class="MsoNormal" style="margin-bottom: 12pt;"><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>-----Original Message-----<br>
From: Rob Rowley <<a href="mailto:rob@rowleylegal.com" target="_blank">rob@rowleylegal.com</a>><br>
To: WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
Sent: Thu, Jun 18, 2015 10:03 am<br>
Subject: Re: [WSBAPT] title question</span></div>
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<div class="MsoNormal"><span style="color: rgb(68, 84, 106); font-size: 10pt;">Setting aside the community property aspects-by having her on title then grants her standing if she should ever seek foreclosure mediation.</span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal"><span style='color: rgb(68, 84, 106); font-family: "Arial","sans-serif"; font-size: 10pt;'>Please note that effective May 15, 2015, my new address is 7 South Howard St., Suite 218, Spokane, WA 99201. All other contact information remains the same.</span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal" style="line-height: 12pt;"><img width="86" height="130" align="left" hspace="6"><b><span style="color: rgb(68, 84, 106); font-size: 10pt;">Robert R. Rowley</span></b><span style="color: rgb(68, 84, 106); font-size: 10pt;"> | Attorney at Law</span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal" style="line-height: 12pt;"><span style="color: rgb(68, 84, 106); font-size: 10pt;">7 S. Howard St, Suite 218</span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal" style="line-height: 12pt;"><span style="color: rgb(68, 84, 106); font-size: 10pt;">Spokane, WA 99201</span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal" style="line-height: 12pt;"><span style="color: rgb(68, 84, 106); font-size: 10pt;">Telephone: (509) 252-5074</span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal" style="line-height: 12pt;"><span style="color: rgb(68, 84, 106); font-size: 10pt;">Email: </span><span style='color: rgb(68, 84, 106); font-family: "Arial","sans-serif"; font-size: 10pt;'><a href="mailto:rob@rowleylegal.com" target="_blank">rob@rowleylegal.com</a></span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal"><span style="color: rgb(68, 84, 106); font-size: 10pt;">Web Site: </span> <span style='color: rgb(68, 84, 106); font-family: "Arial","sans-serif"; font-size: 10pt;'><a href="http://www.rowleylegal.com" target="_blank">www.rowleylegal.com</a></span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal"><span style="color: rgb(68, 84, 106); font-size: 10pt;">Practice concentrated on business, real estate and general legal matters in Washington and Idaho.</span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal"><b><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>From:</span></b><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Sharon Rutberg<br>
<b>Sent:</b> Thursday, June 18, 2015 9:36 AM<br>
<b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBAPT] title question</span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>Hello, Listmates –</span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>Clients are a married couple. He purchased the house they live in before they married and only his name is on the title. She helps pay the mortgage. They wish to have it treated as community property. </span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>We are doing a simple Community Property Agreement stating that the house is their community property (as well as clarifying the status of some other property). Do you see any compelling reason also to create a new deed naming them both as owners? I suppose he would quitclaim to the two of them as a married couple. </span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>As always, thanks for your wise guidance.</span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'>Sharon</span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Verdana","sans-serif"; font-size: 9pt;'>Sharon C. Rutberg</span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Verdana","sans-serif"; font-size: 9pt;'>Attorney at Law</span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Verdana","sans-serif"; font-size: 9pt;'>1718 NW 56<sup>th</sup> Street, Suite 304</span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Verdana","sans-serif"; font-size: 9pt;'>Seattle, WA 98107</span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Verdana","sans-serif"; font-size: 9pt;'>Website: <a href="http://www.sharonrutberglaw.com" target="_blank">www.sharonrutberglaw.com</a> </span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Verdana","sans-serif"; font-size: 9pt;'>206-409-2604</span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Verdana","sans-serif"; font-size: 9pt;'><a href="mailto:email@sharonrutberglaw.com" target="_blank">email@sharonrutberglaw.com</a></span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal"><span style='color: black; font-family: "Verdana","sans-serif"; font-size: 9pt;'>Washington State Bar #47055<br>
D.C. Bar #420576<br>
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NOTICES<br>
The contents of this message and any attachments may be protected by the attorney-client privilege, work product doctrine, and/or other applicable protections. 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><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<div class="MsoNormal" style="background: white;"><span style='color: black; font-family: "Verdana","sans-serif"; font-size: 9pt;'>IRS Circular 230 Disclaimer: To ensure compliance with requirements imposed by the IRS, we inform you that to the extent this communication contains advice relating to a Federal tax issue, it is not intended or written to be used, and it may not be used, for (i) the purpose of avoiding any penalties that may be imposed on you or any other person or entity under the Internal Revenue Code or (ii) promoting or marketing to another party any transaction or matter addressed herein.</span><span style='color: black; font-family: "Arial","sans-serif"; font-size: 10pt;'></span></div>
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<pre style="background: white;"><tt><span style="color: black;">WSBAPT mailing</span></tt></pre>
<pre style="background: white;"><tt><span style="color: black;">list</span></tt></pre>
<pre style="background: white;"><tt><span style="color: black;"><a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">WSBAPT@lists.wsbarppt.com</a></span></tt></pre>
<pre style="background: white;"><tt><span style="color: black;"><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></tt><span style="color: black; font-size: 9pt;"></span></pre>
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<div class="MsoNormal">_______________________________________________<br>
WSBAPT mailing list<br>
<a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">WSBAPT@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></div>
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<pre style="font-size: 9pt;"><tt>_______________________________________________
WSBAPT mailing
list
<a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></tt></pre>
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