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</o:shapelayout></xml><![endif]--></head><body 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-bidi-font-family:"Times New Roman";color:#1F497D'>Martin,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman";color:#1F497D'>The relief from Debt by the trust in exchange for the one half interest conveyed to the lender is ‘consideration’ under the WACs, regardless of whether the debt is secured or not. The transfer is not a true gift, <span class=SpellE>bc</span> there is relief from debt for the transferor.<span style='mso-spacerun:yes'> </span>YOU might sneak it through <span class=SpellE>bc</span> there is no record of a loan. But, If the DOR audits this transaction, without there being excise tax paid, I would wager interest and penalties will be charged to Transferor Trust.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";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-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"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Martin Silver<br><b>Sent:</b> Wednesday, May 18, 2016 4:50 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] RE Excise Tax question<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>If the client is the beneficiary sounds like you just do the deed as an inheritance/gift, no debt on the property and the affidavit just cites the inheritance/gift exemption and I don’t know why you would reference debt relief in the affidavit. <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>If client is not the beneficiary and is receiving cod then isn't client transferring consideration by cancelling the debt, even though there is no technical debt relief by the transfer because of absence of encumbrance against the property?<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>What I don’t see from the facts is why is the trust giving the client a note each year? doesn’t the client owe the trust some rent for using its 1/2? Don’t you have to figure out what the balance between fair rent due the trust and debt paid by the client for the trust’s 1/2 is to know whether and how much cod there is, if any? <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>If client is the bene, who cares, but if there are other bene’s then the value of fmv 1/2 compared to 1/2 of expenses paid has to be figured out and that answers the consideration question for the affidavit. Doesn’t it? Make sense or am I missing something? <o:p></o:p></span></p></div><div><div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p></div><div><div><p class=MsoNormal style='mso-outline-level:1;background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'> <a href="mailto:patrick@alsnorthwest.com" title="patrick@alsnorthwest.com">Patrick J. Galloway</a> <o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>Sent:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'> Wednesday, May 18, 2016 2:58 PM<o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>To:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'> <a href="mailto:wsbapt@lists.wsbarppt.com" title="wsbapt@lists.wsbarppt.com">WSBA Probate & Trust Listserv</a> <o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>Subject:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'> Re: [WSBAPT] RE Excise Tax question<o:p></o:p></span></p></div></div></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p></div></div><div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>This one has me curious. I am not sure I understand the fact pattern or the estate planning strategy that was being implemented. Is there a tax benefit that was gained from the promissory notes? Is this an attempt to avoid claims of other beneficiaries of the trust? Is the client not a beneficiary of the trust? <o:p></o:p></span></p><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>Can the trust simply make the distribution and dissolve? I am not sure why you would need to pay REET on a gift/inheritance and what the benefit of making the transfer for consideration is. Just looking for some education from the group on this one.<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>Thanks,<o:p></o:p></span></p><p class=MsoNormal><strong><span style='font-family:"Calibri","sans-serif";color:black'>Patrick J. Galloway</span></strong><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>Advance Legal Services, PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>8113 W. Quinault Ave. Suite 101<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>Kennewick, WA 99336<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>(509) 851-7884<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <a href="http://www.alsnorthwest.com" target="_blank">www.alsnorthwest.com</a><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>This E-Mail message and any documentation accompanying this transmission may contain privileged and/or confidential information and is intended solely for the addressee(s) named above. If you are not the intended addressee/recipient, you are hereby notified that any use of, disclosure, copying, distribution, or reliance on the contents of this E-Mail information is strictly prohibited and may result in legal action against you. Please reply to the sender advising of the error in transmission and immediately delete/destroy the message and any accompanying documents. Thank you.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.5pt;font-family:"Calibri","sans-serif";color:#444444'>*_Important Disclosures Regarding Email Communications_*<o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.5pt;font-family:"Calibri","sans-serif";color:#444444'>Advisory services through Retirement Wealth Advisors, Inc., a SEC Registered Investment Advisor. This Email is being sent by or on behalf of a Registered Investment Advisor. It is intended exclusively for the individual or entity to which it is addressed. This communication may contain information that is proprietary, privileged, or confidential, or otherwise legally exempt from disclosure. If you are not the named addressee, you are not authorized to read, print, retain, copy or disseminate the Email or any part of it. If you have received this Email in error, please notify the sender immediately by Email or fax, and destroy all copies of this communication. Please be advised that you may conduct securities transactions only by speaking directly with your Investment Advisor Representative either by phone or in person. Requests for securities transactions via email will not be executed by Retirement Wealth Advisors, Inc. To help protect your privacy, we strongly suggest you avoid sending sensitive information, such as account numbers and social security numbers via Email. Please be further advised that, pursuant to the Bank Secrecy Act, the USA PATRIOT ACT, and similar laws, any communication in this email is subject to regulatory, supervisory, and law enforcement review.<o:p></o:p></span></p><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'> <o:p></o:p></span></p></div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'><o:p> </o:p></span></p><div><div class=MsoNormal align=center style='text-align:center'><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'><hr size=2 width="100%" align=center id=stopSpelling></span></div><p class=MsoNormal style='margin-bottom:12.0pt;mso-outline-level:1'><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>From: <a href="mailto:mike@winslegal.com">mike@winslegal.com</a><br>To: <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br>Date: Wed, 18 May 2016 14:06:27 -0700<br>Subject: Re: [WSBAPT] RE Excise Tax question<o:p></o:p></span></p><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:#1F497D'>Under the provisions of the Real Estate Excise Tax rules the transfer of the interest is for <i>value</i>, equal to the relief from debt, so would be subject to tax as a “sale”. If there is remaining debt, that debt is not part of the consideration paid for the transfer.</span><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:#1F497D'><a href="http://app.leg.wa.gov/wac/default.aspx?cite=458-61A-102" target="_blank">http://app.leg.wa.gov/wac/default.aspx?cite=458-61A-102</a></span><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:#1F497D'>see the definition of <i>consideration </i>and <i>sale</i>.</span><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:#1F497D'>Michael A. Winslow</span><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:#1F497D'>1204 Cleveland Ave.</span><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:#1F497D'>Mount Vernon, WA 98273</span><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:#1F497D'>Ph. 360-336-3321</span><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:#1F497D'>Em. <a href="mailto:Mike@winslegal.com">Mike@winslegal.com</a></span><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:#1F497D'>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><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <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 style='mso-outline-level:1'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'> <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>Eden Rubenstein Toner<br><b>Sent:</b> Wednesday, May 18, 2016 1:28 PM<br><b>To:</b> WSBA PT list<br><b>Subject:</b> [WSBAPT] RE Excise Tax question</span><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p></div></div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>I’m trying to figure out the RE excise tax computation in this situation: Client owns ½ interest in property. A testamentary trust of which client is Trustee owns the other ½. There are no other assets in the trust. Client occupies the property and has paid mortgage, taxes, insurance and all expenses for many years, keeping track of all payments and issuing a promissory note from the trust to client each year. The trust is now indebted to client for more than the value of the trust’s interest in the property. Client wants to deed the property from the trust to client in full satisfaction of the debt, despite the fact that the debt is greater than the value of the property.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>Questions—is tax due on the full amount of the debt being satisfied, or just the actual amount satisfied? Does it matter that the debt is not secured by the property? And if client continues to pay the full amount of the mortgage, is half the outstanding mortgage value part of the excise tax computation?<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>Thank you in advance for any guidance.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>Eden<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal><i><span style='font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;mso-border-alt:none windowtext 0in;padding:0in'>Eden Rubenstein Toner</span></i><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><i><span style='font-size:10.0pt;font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;mso-border-alt:none windowtext 0in;padding:0in'>Attorney at Law</span></i><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><i><span style='font-size:9.0pt;font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;mso-border-alt:none windowtext 0in;padding:0in'>1600-B SW Dash Point Road, #163</span></i><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><i><span style='font-size:9.0pt;font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;mso-border-alt:none windowtext 0in;padding:0in'>Federal Way, WA 98023</span></i><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><i><span style='font-size:9.0pt;font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;mso-border-alt:none windowtext 0in;padding:0in'>phone 206-953-4485</span></i><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Andalus","serif";color:black;border:none windowtext 1.0pt;mso-border-alt:none windowtext 0in;padding:0in'> IMPORTANT: This e-mail message (and any attachments accompanying it) is intended to be confidential, only for the use of the intended recipient(s). If you are not the intended recipient, or if this message has been addressed to you in error, please notify me by reply e-mail, and then destroy all copies of the message and its attachments, if any. Your cooperation is greatly appreciated. My email is not encrypted; if you have sensitive information to transmit, please contact me before sending.</span><span style='font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'><br>_______________________________________________ WSBAPT mailing list <a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a> <a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></span></p></div></div></div><div class=MsoNormal align=center style='text-align:center'><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'><hr size=2 width="100%" align=center></span></div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></span></p></div></div></div></div></body></html>