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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">TOD deeds record alone, no real estate excise tax affidavit.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<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" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><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>
<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><i><span style="font-size:11.0pt;font-family:"Garamond",serif;color:#1F497D"><img width="264" height="147" id="_x0000_i1027" src="cid:image004.jpg@01D12B6E.8D8C15A0" alt="cid:image001.jpg@01D013C2.30F35160"></span></i><i><span style="font-family:"Garamond",serif;color:#1F497D"><o:p></o:p></span></i></p>
<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">Seattle, WA 98116-3705
<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">(206)938-5500
<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><a href="mailto:heatherd@westseattlelaw.com"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">heatherd@westseattlelaw.com</span></a></span><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><a href="http://www.westseattlelaw.com/"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">www.westseattlelaw.com</span></a></span><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#002E8A">Click here to connect with de Vrieze | Carney on Facebook:
</span></b><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span></b><a href="https://www.facebook.com/DeVriezeCarney"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;text-decoration:none"><img border="0" width="100" height="30" id="Picture_x0020_1" src="cid:image002.png@01D12B6E.8D811920" alt="FB Logo"></span></b></a><span style="font-size:11.0pt;font-family:Nyala;color:#44524E"><o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:8.0pt;font-family:"Calibri",sans-serif;color:#A6A6A6"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><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>Erin Fairley<br>
<b>Sent:</b> Monday, November 30, 2015 12:29 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] TOD Deed Recording Procedure?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black">Hi All,<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black">I’ve prepared my first TOD Deed. When recording, do I also need completed Real Estate Excise Tax Affidavit?
This language is on the deed:<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">The recording of this Revocable Transfer on Death Deed is not a “sale” as defined in RCW 82.45.010(1)
and is therefore not subject to real estate excise tax. The transfer that will occur under this Revocable Transfer on Death Deed at the time of the grantor’s death is exempt from the Washington Real Estate Excise Tax by reason of RCW 82.45.010(3)(b) and WAC
458-61A-202(7). </span><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.0pt;font-family:"Times New Roman",serif">What forms are necessary to present at the Recorder’s office? </span><span style="font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.0pt;font-family:"Times New Roman",serif">Thank you,</span><span style="font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.0pt;font-family:"Times New Roman",serif">Erin</span><span style="font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black">121 Lakeside Avenue, Suite 108<br>
Seattle, WA 98122<br>
<a href="mailto:efairley@advocateslg.com">mailto:efairley@advocateslg.com</a><br>
Phone: (206)-535-7929; Cell: (206) 353-4625<br>
<a href="http://www.advocateslg.com/" target="_blank">http://www.advocateslg.com</a><o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<br>
<br>
<br>
The information contained in this e-mail message may be privileged, confidential and protected from disclosure. If you are not the intended recipient, any use, distribution or copying of this e-mail message or any attachment to it is strictly prohibited. If
you have received this e-mail message in error, please notify the sender via e-mail or telephone at (206)353-4625, do not read the contents and delete the original message from your electronic files. No waiver of the attorney-client privilege or the work product
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">From:
</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">Tom White <<a href="mailto:thomas.henry.white@gmail.com">thomas.henry.white@gmail.com</a>><br>
<b>Reply-To: </b>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Date: </b>Wednesday, November 25, 2015 at 4:29 PM<br>
<b>To: </b>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject: </b>Re: [WSBAPT] Deferral of Special Needs Trust in Trust provisions<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black">I think anything you draft to allow the trustee to convert into an SNT for an unborn grandchild might or might not work--there should really be statutory safe-harbor language for people
who want to write it into their trust.<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black">Someone who wanted to abuse that provision could do it without leaving the beneficiary much recourse.
Still, any trust will fail with the wrong Trustee, so I think the upside of some SNT contingency language probably outweighs the downside.<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black">On Tue, Nov 24, 2015 at 9:37 AM, Eric Nelsen <<a href="mailto:Eric@sayrelawoffices.com" target="_blank">Eric@sayrelawoffices.com</a>>
wrote:<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:black">I had a thought while working on another matter, that there are situations where an estate planning client might want to provide for a trust for someone – grandchild, for example – but does not know whether that
beneficiary might at some point need government benefits, and a special needs trust would be appropriate.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">What do y'all think about having an option for a Trustee to fund a special needs trust and terminate the ordinary trust early? Something like:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">If the Trustee determines, in Trustee's sole and absolute discretion, that X qualifies or could qualify for government benefits but for the benefits provided under this trust, then Trustee may retain counsel to
create a special needs trust for X's sole benefit during his/her life and having remainder interest provisions identical to this current trust, and having trust purposes and distribution instructions that would allow X to qualify for such government benefits,
and upon creation of such special needs trust may terminate this Trust and transfer all remaining assets into such special needs trust.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Would this work? Assuming the special needs trust had the appropriate provisions, I think this could change an ordinary trust into a non-self-settled special needs trust if it becomes necessary.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">1320 University St<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Seattle WA 98101-2837<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">phone <a href="tel:206-625-0092" target="_blank">
206-625-0092</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">fax <a href="tel:206-625-9040" target="_blank">
206-625-9040</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black"><br>
_______________________________________________<br>
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<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></span></p>
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-- <o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black"><br>
Tom White<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black">Attorney-At-Law<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:ideograph-numeric ideograph-other"><span style="font-size:10.5pt;font-family:"Calibri",sans-serif;color:black">Seattle, Washington<o:p></o:p></span></p>
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