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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">I generally recite “for no consideration, but in distribution of the XYZ Trust, to the beneficiary pursuant to the provisions of the Trust.”<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">The next step is that to take the 202 Inheritance WAC on the REETA and provide the required documentation, including a copy of the Trust, a copy of the death
certificate, and I will also typically include a statement of trustee.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Heather<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><br>
</span></b><i><span style="font-size:11.0pt;font-family:"Garamond",serif;color:#1F497D">Attorney-at-Law<o:p></o:p></span></i></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Calibri",sans-serif;color:#A6A6A6">CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Melinda Grout<br>
<b>Sent:</b> Tuesday, November 10, 2015 2:53 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] "consideration" for transfer to beneficiary of RLT?<o:p></o:p></span></p>
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<p class="MsoNormal">Dearest Listmates,<o:p></o:p></p>
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<p class="MsoNormal">It seems I’m in need of lots of answers lately…<o:p></o:p></p>
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<p class="MsoNormal">In preparing QCD and REETA to convey real estate to beneficiary of RLT, what is the “consideration” ? The excise tax exemption for this is, I believe, in 458-61A-211 (2)(h) - to paraphrase: conveyance from trustee of a RLT to beneficiary
if no valuable consideration passes, or if otherwise exempt as gift or inheritance…<o:p></o:p></p>
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<p class="MsoNormal">So my question is how to handle “consideration” on the deed and on the REETA affidavit if no consideration is allowed, to get the exemption? (Or, maybe just use the 202 Inheritance WAC instead?)<o:p></o:p></p>
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<p class="MsoNormal">Thanks!<o:p></o:p></p>
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<p class="MsoNormal"><span style="color:black"><br>
Melinda Grout<br>
Law Office of Melinda K Grout, PS<br>
17325 W. Main Street / P.O. Box 1360<br>
Monroe, WA 98272<br>
360-794-4322 / Fax: 425-744-6745<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="color:black">Emphasizing Estate Planning, Probate, and Elder Law<br>
<a href="http://mkgroutlaw.com">mkgroutlaw.com</a><br>
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